S T A T E   O F   N E W   Y O R K
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                                  4324

                      Seventh Extraordinary Session

                            I N  S E N A T E

                              June 28, 2009
                               ___________

Introduced by COMMITTEE ON RULES -- (at request of the Governor) -- read
  twice  and  ordered  printed,  and when printed to be committed to the
  Committee on Rules

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.
S                                                          LBD10613-03-9
              

S. 4324                             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