S T A T E   O F   N E W   Y O R K
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                                  8145

                       2009-2010 Regular Sessions

                          I N  A S S E M B L Y

                               May 6, 2009
                               ___________

Introduced  by  M.  of  A.  ENGLEBRIGHT -- read once and referred to the
  Committee on Ways and Means

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
of  the county of Suffolk and shall be distributed within thirty days of

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

A. 8145                             2

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.