S T A T E O F N E W Y O R K
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10895
I N A S S E M B L Y
April 8, 2026
___________
Introduced by M. of A. SCHIAVONI -- read once and referred to the
Committee on Ways and Means
AN ACT to amend the tax law, in relation to providing for the distrib-
ution of the revenue from 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 6 and 11 of section 1202-o of the tax law,
subdivision 6 as amended by chapter 813 of the laws of 2022 and subdivi-
sion 11 as added by chapter 689 of the laws of 1992, are amended to read
as follows:
(6) Such local law shall provide that all revenues resulting from the
imposition of the tax payable hereunder shall be paid into the treasury
of the county of Suffolk and shall be distributed within thirty days of
receipt by the county proportional to the annual amount due under the
following formula: (a) six million dollars per fiscal year, shall be
delivered to a not-for-profit tourism promotion agency that has experi-
ence with tourism promotion in the Long Island Region which the county
of Suffolk contracts with pursuant to the provisions of subdivision five
of this section; (b) two million two hundred fifty thousand dollars per
fiscal year 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, provided that one million dollars
per fiscal year shall be utilized in support of cultural programs and
activities in the towns of Babylon, Brookhaven, Huntington, Islip and
Smithtown; one million dollars per fiscal year shall be utilized in
support of cultural programs and activities in the towns of Riverhead,
Southold, Shelter Island, Southampton and East Hampton and two hundred
fifty thousand dollars per fiscal year shall fund cultural grant
programs administered by the county department of economic development
and planning; (c) one million two hundred fifty thousand dollars per
fiscal year 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; (d) one million dollars per
EXPLANATION--Matter in ITALICS (underscored) is new; matter in brackets
[ ] is old law to be omitted.
LBD14029-03-6
A. 10895 2
fiscal year shall be utilized by the county of Suffolk for the support
of other museums, and historical societies, historic residences and
historic birthplaces; (d-1) two hundred [fifty] FIFTY-TWO thousand
dollars per fiscal year 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) two million five hundred
thousand dollars per fiscal year 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 department of parks and recreation for
sites and activities that are open to tourists on a regular and predict-
able basis; (f) two hundred fifty thousand dollars per fiscal year shall
be utilized 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 planning; (f-1) three million two hundred fifty
thousand dollars per fiscal year shall be deposited into the general
fund of the county of Suffolk to be utilized for general park purposes;
(g) five hundred thousand dollars per fiscal year shall be utilized by
the county of Suffolk for regional marketing and promotion provided that
two hundred fifty thousand dollars is delivered to a Long Island
regional commercial airport, designated as an official metro airport
that does not operate in the same airspace as airports located in New
York city [and]; two hundred fifty thousand dollars to an east end tour-
ism agency which the county of Suffolk contracts with to administer
programs designed to develop, encourage, solicit and enhance business
and tourism on the east end of the county of Suffolk; (h) TWO HUNDRED
FIFTY THOUSAND DOLLARS PER FISCAL YEAR SHALL BE UTILIZED BY THE COUNTY
OF SUFFOLK FOR PROGRAM SUPPORT OF A NOT-FOR-PROFIT ORGANIZATION THAT
MANAGES AND OWNS THE MONTAUK LIGHTHOUSE, A NATIONAL REGISTER OF HISTORIC
PLACES SITE IN SUFFOLK COUNTY THAT HAS BEEN NAMED A NATIONAL HISTORIC
LANDMARK AND IS A NEW YORK STATE HISTORIC SITE; (I) all remaining reven-
ue collected by the county of Suffolk shall be deposited into a special
fund to be designated as the "Suffolk County Infrastructure Fund," to be
created by said county therefore separate and apart from any other funds
and accounts of the county. Moneys in such fund shall be deposited and
secured in the manner provided by section ten of the general municipal
law, and, pending expenditure, may be invested in the manner provided by
section ten of the general municipal law. Any interest earned or capital
gain realized on monies deposited shall accrue to and become part of the
fund. In no event shall monies deposited in the fund be transferred to
any other fund except as set forth in this subdivision. Monies in [said]
SUCH fund may be appropriated from and transferred or expended in any
fiscal year for the planning, design, and construction of a convention
center and surrounding infrastructure, including but not limited to,
utilities, underground infrastructure, wastewater improvements, parking
facilities, traffic improvements, pedestrian access and multi-modal
projects, community impact projects, transportation facilities and
related improvements and to repay any indebtedness or obligations
incurred, pursuant to local finance law, for these purposes; and [(i)]
(J) the funding amounts identified in paragraphs (a) through [(g)] (H)
of this subdivision shall be increased by one percent over the prior
fiscal years' funding each fiscal year.
In the event that revenues resulting from the imposition of the tax
payable hereunder are insufficient to fund according to the amounts
A. 10895 3
identified in paragraphs (a) through [(g)] (H) of this subdivision, the
county of Suffolk shall utilize funds from the Suffolk County Infras-
tructure Fund to fund according to the amounts identified in paragraphs
(a) through [(g)] (H) of this subdivision, however, if the funds from
the Suffolk County Infrastructure Fund are still insufficient to provide
funding according to paragraphs (a) through [(g)] (H), distributions set
forth in paragraphs (a) through [(g)] (H) of this subdivision shall be
reduced on a proportional basis.
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 planning 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.
(11) Except in the case of [wilfully] WILLFULLY false or fraudulent
return with intent to evade the tax, no assessment of additional tax
shall be made after the expiration of more than three years from the
date of the filing of a return, provided, however, that where no return
has been filed as provided by law the tax may be assessed at any time.
§ 2. This act shall take effect immediately.