S T A T E   O F   N E W   Y O R K
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                                  5476

                       2009-2010 Regular Sessions

                            I N  S E N A T E

                              May 11, 2009
                               ___________

Introduced  by COMMITTEE ON RULES -- read twice and ordered printed, and
  when printed to be committed to the Committee  on  Investigations  and
  Government Operations

AN  ACT  to  amend the tax law, in relation to increasing, providing for
  the distribution of the revenue from and extending  the  authorization
  for the hotel and motel taxes in Suffolk county

  THE  PEOPLE OF THE STATE OF NEW YORK, REPRESENTED IN SENATE AND ASSEM-
BLY, DO ENACT AS FOLLOWS:

  Section 1. Subdivisions 1, 6 and 7 of section 1202-o of the  tax  law,
subdivisions  1  and  6 as added by chapter 689 of the laws of 1992, the
opening paragraph of subdivision 6 as amended by chapter 162 of the laws
of 1996 and subdivision 7 as amended by chapter 583 of the laws of 2005,
are amended to read as follows:
  (1) Notwithstanding any other provisions of law to the  contrary,  the
county  of Suffolk is hereby authorized and empowered to adopt and amend
local laws imposing in such county a tax, in addition to any  other  tax
authorized and imposed pursuant to this article, such as the legislature
has or would have the power and authority to impose upon persons occupy-
ing  hotel  or  motel  rooms  in  such  county. For the purposes of this
section, the term "hotel" or "motel" shall mean and include any facility
providing lodging on an overnight basis and shall include those  facili-
ties designated and commonly known as "bed and breakfast", inns, cabins,
cottages, campgrounds, tourist homes and convention centers.
  The  rates  of  such tax shall not exceed [three-fourths of one] THREE
percent of the per diem rental rate for each  room,  provided,  however,
that  such  tax  shall not be applicable to a permanent resident of such
hotel or motel.  For the purposes of this section  the  term  "permanent
resident"  shall mean a person occupying any room or rooms in a hotel or
motel for at least thirty consecutive days.
  (6) Such local law shall provide that all revenues resulting from  the
imposition  of the tax payable hereunder shall be paid into the treasury

 EXPLANATION--Matter in ITALICS (underscored) is new; matter in brackets
                      [ ] is old law to be omitted.
                                                           LBD10613-03-9
              

S. 5476                             2

of the county of Suffolk and shall be distributed within thirty days  of
receipt  by the county under the following formula:  [sixty-six and two-
thirds] (A) TWENTY-FOUR percent of all revenues collected, BUT NOT  MORE
THAN  TWO  MILLION  DOLLARS  PER  FISCAL YEAR, shall be delivered to the
tourism promotion agency which the  county  of  Suffolk  contracts  with
pursuant  to  the  provisions  of  subdivision five of this section [and
thirty-three and one-third]; (B) TEN percent of all  revenues  COLLECTED
shall  be  utilized  by  the  county  of  Suffolk in support of cultural
programs and activities relevant to the continuation and enhancement  of
the  tourism  industry  [subject  to the final approval of] WHICH MAY BE
INCREASED ONE PERCENT EACH COUNTY FISCAL  YEAR  BY  the  Suffolk  county
legislature  [which approval shall apportion such revenues between: (a)]
TO AN AMOUNT NOT TO EXCEED FIFTEEN PERCENT OF ALL REVENUES COLLECTED  AS
SUCH  LEGISLATURE  REDUCES  THE ALLOCATION FOR THE PURPOSES OF PARAGRAPH
(C) OF THIS SUBDIVISION; (C) TEN PERCENT OF ALL REVENUES COLLECTED SHALL
BE UTILIZED BY THE COUNTY OF SUFFOLK  FOR  THE  SUPPORT  OF  ANY  MUSEUM
ACCREDITED  BY  THE AMERICAN ASSOCIATION OF MUSEUMS, WHICH IS LOCATED IN
SUCH COUNTY'S FIRST DEDICATED PARK AND IS ALSO LISTED  ON  THE  NATIONAL
REGISTER  OF  HISTORIC  PLACES, SUCH AMOUNT MAY BE DECREASED ONE PERCENT
EACH COUNTY FISCAL YEAR BY THE SUFFOLK COUNTY LEGISLATURE TO  AN  AMOUNT
NOT  LESS THAN FIVE PERCENT OF ALL REVENUES COLLECTED; (D) EIGHT PERCENT
OF ALL REVENUES COLLECTED SHALL BE UTILIZED BY THE COUNTY OF SUFFOLK FOR
THE SUPPORT OF OTHER MUSEUMS, AND HISTORICAL SOCIETIES,  HISTORIC  RESI-
DENCES AND HISTORIC BIRTHPLACES, PROVIDED THAT OF SUCH EIGHT PERCENT, AN
AMOUNT  EQUAL TO ONE AND ONE-HALF PERCENT OF ALL REVENUE COLLECTED SHALL
BE  UTILIZED  BY  THE  COUNTY  OF  SUFFOLK  FOR  PROGRAM  SUPPORT  OF  A
NOT-FOR-PROFIT  MUSEUM  ORGANIZATION THAT MANAGES A NATIONAL REGISTER OF
HISTORIC PLACES SITE IN SUFFOLK COUNTY THAT HAS BEEN  NAMED  A  NATIONAL
TREASURE,  IS  PART  OF  A NATIONAL RECREATIONAL TRAIL AND IS A NEW YORK
STATE HISTORIC SITE; (E) TWENTY PERCENT OF ALL REVENUES COLLECTED  SHALL
BE  UTILIZED  BY  THE  COUNTY  OF SUFFOLK FOR the care, maintenance, and
interpretation for the general public of the historic structures,  sites
and  unique natural areas that are managed by the Suffolk county depart-
ment of parks and recreation for sites and activities that are  open  to
tourists on a regular and predictable basis[, and (b) program support of
non-profit  museums  and  cultural organizations in Suffolk county]; (F)
NOT MORE THAN TWO PERCENT OF ALL REVENUES COLLECTED  BY  THE  COUNTY  OF
SUFFOLK  FOR  THE  PROMOTION OF THE COUNTY OF SUFFOLK AS A FILM FRIENDLY
LOCATION THROUGH THE COUNTY DEPARTMENT OF ECONOMIC DEVELOPMENT AND WORK-
FORCE HOUSING; AND (G) ALL REMAINING REVENUE COLLECTED BY THE COUNTY  OF
SUFFOLK  SHALL  BE  DEPOSITED INTO THE GENERAL FUND OF SUCH COUNTY TO BE
UTILIZED FOR GENERAL PARK PURPOSES.
  Schedules of availability of all historic and cultural activities  and
events  funded  from any part of these revenues shall be provided to the
aforementioned tourism promotion agency which is contracted with by  the
county of Suffolk so as to enhance tourism promotion and tourist visita-
tion.
  ANNUALLY, THE DEPARTMENT OF ECONOMIC DEVELOPMENT AND WORKFORCE HOUSING
OF  THE  COUNTY OF SUFFOLK SHALL SUBMIT, TO THE COUNTY EXECUTIVE AND THE
COUNTY LEGISLATURE  OF  SUCH  COUNTY,  A  REPORT  ON  SUCH  DEPARTMENT'S
PROGRESS  ON  THE  PROMOTION OF THE COUNTY OF SUFFOLK AS A FILM FRIENDLY
LOCATION, AND ANNUAL STATISTICS OF THE  REVENUE  GENERATED  PURSUANT  TO
PARAGRAPH (F) OF THIS SUBDIVISION.
  (7)  Such  local  law  shall  provide for the imposition of a hotel or
motel tax until December thirty-first, two thousand [ten] FIFTEEN.
  S 2. This act shall take effect immediately.