NY State Senate Bill 2021-S9318

Senate Bill S9318

2021-2022 Legislative Session

Increases and provides for the distribution of revenue from extending the authorization for the hotel and motel taxes in Suffolk county

download bill text pdf

Archive: Last Bill Status Via A10330 - Passed Senate

Introduced
- In Committee Assembly
- In Committee Senate
- On Floor Calendar Assembly
- On Floor Calendar Senate
- Passed Assembly
- Passed Senate
Delivered to Governor
Signed By Governor

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Actions

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	Assembly Actions - Lowercase Senate Actions - UPPERCASE
Jun 01, 2022	returned to assembly passed senate 3rd reading cal.1720 substituted for s9318
Jun 01, 2022	substituted by a10330
May 31, 2022	ordered to third reading cal.1720 committee discharged and committed to rules
May 16, 2022	referred to investigations and government operations

Votes

- Jun 1, 2022 - Floor Vote
  A10330
  
  37
  
  Aye
  
  26
  
  Nay
  
  0
  
  Absent
  
  0
  
  Excused
  
  0
  
  Abstained
  - - Floor Vote: Jun 1, 2022
      
      aye (37)
      
      Addabbo Jr.
      
      Bailey
      
      Biaggi
      
      Breslin
      
      Brisport
      
      Brooks
      
      Brouk
      
      Cleare
      
      Comrie
      
      Cooney
      
      Gaughran
      
      Gianaris
      
      Gounardes
      
      Hoylman-Sigal
      
      Jackson
      
      Kaminsky
      
      Kavanagh
      
      Krueger
      
      Liu
      
      Mattera
      
      May
      
      Mayer
      
      Myrie
      
      Parker
      
      Persaud
      
      Ramos
      
      Reichlin-Melnick
      
      Rivera
      
      Ryan
      
      Salazar
      
      Sanders Jr.
      
      Savino
      
      Sepúlveda
      
      Serrano
      
      Stavisky
      
      Stec
      
      Stewart-Cousins
      
      nay (26)
      
      Akshar
      
      Borrello
      
      Boyle
      
      Felder
      
      Gallivan
      
      Griffo
      
      Harckham
      
      Helming
      
      Hinchey
      
      Jordan
      
      Kaplan
      
      Kennedy
      
      Lanza
      
      Mannion
      
      Martucci
      
      O'Mara
      
      Oberacker
      
      Ortt
      
      Palumbo
      
      Rath III
      
      Ritchie
      
      Serino
      
      Skoufis
      
      Tedisco
      
      Thomas
      
      Weik
  May 31, 2022 - Rules Committee Vote
  S9318
  
  15
  
  Aye
  
  3
  
  Nay
  
  2
  
  Aye with Reservations
  
  1
  
  Absent
  
  0
  
  Excused
  
  0
  
  Abstained
  - - Rules Committee Vote: May 31, 2022
      
      aye (15)
      
      Addabbo Jr.
      
      Bailey
      
      Biaggi
      
      Breslin
      
      Comrie
      
      Gallivan
      
      Gianaris
      
      Krueger
      
      Liu
      
      Mayer
      
      Parker
      
      Ritchie
      
      Savino
      
      Sepúlveda
      
      Stewart-Cousins
      
      nay (3)
      
      Griffo
      
      Lanza
      
      Ortt
      
      aye wr (2)
      
      Boyle
      
      Kennedy
      
      absent (1)
      
      O'Mara

2021-S9318 (ACTIVE) - Details

See Assembly Version of this Bill:: A10330
Law Section:: Tax Law
Laws Affected:: Amd §1202-o, Tax L

2021-S9318 (ACTIVE) - Summary

Increases the rate of hotel and motel taxes in Suffolk county from three percent to five and one-half percent; provides for the distribution of revenue from extending the authorization for the hotel and motel taxes in Suffolk county; makes related provisions.

2021-S9318 (ACTIVE) - Sponsor Memo

                                 
BILL NUMBER: S9318

SPONSOR: BROOKS
 
TITLE OF BILL:

An act to amend the tax law, in relation to increasing and providing for
the distribution of the revenue from extending the authorization for the
hotel and motel taxes in Suffolk County

 
PURPOSE:

The purpose of this legislation is to increase the hotel and motel taxes
of Suffolk County, expand the permissible uses of the revenues generated
by such taxes, and removes the expiration date for the imposition of
such taxes in the County.

 
SUMMARY OF PROVISIONS:

This bill amends subdivisions 1, 6 and 7 of section 1202-o of the tax
law to increase the hotel and motel tax in Suffolk County from 3% to 5
1/2%, sets forth a new formula for the distribution of the revenues
generated from the tax, including but not limited to funds for a new

Suffolk County Infrastructure Fund, and removes the expiration date for
the imposition of the tax in Suffolk County.

 
JUSTIFICATION:

In 1992, Suffolk County requested the ability to impose a lodging tax to
provide a dedicated and sustained funding source for the promotion of
tourism to the County. Since that time, the proceeds from the lodging
tax have been used to promote tourism in Suffolk County and helped fund
many of the County's historic sites, museums, parks, and cultural
programming. Currently, Suffolk County's lodging tax is one of the
lowest in New York State, and many other counties in New York State have
the authority to impose a lodging tax of 5%. The additional revenue
generated from an increase in Suffolk County's lodging tax as well as
the expansion of the permissible uses of the revenues generated by the
tax would preserve and further enhance the County's ability to remain an
excelldfit tourism destination and attract new travel and tourism busi-
ness. Additionally, the funding of a new Suffolk County Infrastructure
Fund will result in the creation of Suffolk County's first, much needed
convention center. Long Island and its natural assets have made the
region a thriving destination for leisure travelers who generate over
$760 million in local and state taxes annually. The development of a
convention center located next to the region's only commercial airport
and the county's highest utilized rail station will create thousands of
jobs and ultimately draw additional tourism business to the Long Island
Region and help to overcome the region's existing competitive disadvan-
tage to business travel. According to US Travel, business travelers
account for 40%-60% of lodging and air travel and the convention center
at this site will help to generate such economic activity and also
facilitate airport improvements.  Furthermore, the removal of the expi-
ration date from the imposition of the County's lodging tax will align
the County with the overwhelming majority of other counties in New York
State whose ability to impose a lodging tax is not limited by a specific
time period.

 
FISCAL IMPLICATIONS:

None to the state

 
EFFECTIVE DATE:
This act shall take effect immediately

2021-S9318 (ACTIVE) - Bill Text download pdf

                             
                     S T A T E   O F   N E W   Y O R K
 ________________________________________________________________________
 
                                   9318
 
                             I N  S E N A T E
 
                               May 16, 2022
                                ___________
 
 Introduced  by  Sen.  BROOKS -- read twice and ordered printed, and when
   printed to be committed to the Committee on Investigations and Govern-
   ment Operations
 
 AN ACT to amend the tax law, in relation to increasing and providing for
   the distribution of the revenue from 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 amended by chapter 159 of the laws of 2009 and
 subdivision 7 as amended by section 1 of item C of subpart D of part XXX
 of chapter 58 of the laws of 2020, 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] (I) "hotel" or "motel" shall mean  and  include  any
 facility providing lodging on an overnight basis and shall include those
 facilities  designated  and commonly known as "bed and breakfast", inns,
 cabins, cottages, campgrounds, tourist homes and convention centers, AND
 (II) "CULTURAL PROGRAMS AND ACTIVITIES" SHALL MEAN  EVENTS,  FORUMS,  OR
 ACTIONS  OF  BENEFIT TO THE GENERAL PUBLIC THAT ARE THEMATICALLY RELATED
 TO ART, MUSIC, PERFORMING ARTS OR MUSIC, OR  HISTORIC  OR  ENVIRONMENTAL
 PRESERVATION OR EDUCATION.
   The  rates  of  such  tax  shall  not exceed [three] FIVE AND ONE-HALF
 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
 receipt  by  the  county PROPORTIONAL TO THE ANNUAL AMOUNT DUE under the
 following formula: (a) [twenty-four percent of all  revenues  collected,

  EXPLANATION--Matter in ITALICS (underscored) is new; matter in brackets
                       [ ] is old law to be omitted.
                                                            LBD15798-03-2
 S. 9318                             2

 but  not  more  than  two] SIX million dollars per fiscal year, shall be
 delivered to [the] A NOT-FOR-PROFIT tourism promotion  agency  THAT  HAS
 EXPERIENCE  WITH  TOURISM  PROMOTION IN THE LONG ISLAND REGION which the
 county  of Suffolk contracts with pursuant to the provisions of subdivi-
 sion five of this section; (b) [ten percent of all  revenues  collected]
 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 [which may be increased one percent each county fiscal year  by
 the  Suffolk  county  legislature  to  an  amount  not to exceed fifteen
 percent of all revenues collected as such legislature reduces the  allo-
 cation  for the purposes of paragraph (c) of this subdivision], 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) [ten percent of all  reven-
 ues collected] 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[, 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] ONE MILLION DOLLARS PER  FISCAL  YEAR
 shall  be  utilized  by  the  county of Suffolk for the support of other
 museums, and historical  societies,  historic  residences  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];
 (D-1) TWO HUNDRED FIFTY  THOUSAND  DOLLARS  PER  FISCAL  YEAR  SHALL  BE
 UTILIZED  BY THE COUNTY OF SUFFOLK FOR PROGRAM SUPPORT OF A NOT-FOR-PRO-
 FIT 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 HISTOR-
 IC SITE; (e) [twenty percent of all revenues collected] 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)  [not more than two percent of all revenues collected]
 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  devel-
 opment  and  [workforce housing] PLANNING; [and] (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
 S. 9318                             3
 
 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 TOURISM 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)  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]  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 MUNICI-
 PAL LAW. ANY INTEREST EARNED OR CAPITAL GAIN REALIZED ON MONIES DEPOSIT-
 ED 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 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 INFRAS-
 TRUCTURE, INCLUDING BUT NOT LIMITED TO, UTILITIES,  UNDERGROUND  INFRAS-
 TRUCTURE,  WASTEWATER IMPROVEMENTS, PARKING FACILITIES, TRAFFIC IMPROVE-
 MENTS, 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) THE FUNDING AMOUNTS IDENTIFIED
 IN PARAGRAPHS (A) THROUGH (G) 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
 IDENTIFIED IN PARAGRAPHS (A) THROUGH (G) OF THIS SUBDIVISION, THE COUNTY
 OF  SUFFOLK  SHALL  UTILIZE FUNDS FROM THE SUFFOLK COUNTY INFRASTRUCTURE
 FUND TO FUND ACCORDING TO  THE  AMOUNTS  IDENTIFIED  IN  PARAGRAPHS  (A)
 THROUGH  (G) 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), DISTRIBUTIONS SET FORTH IN
 PARAGRAPHS (A) THROUGH (G) 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 [workforce  hous-
 ing] PLANNING of the county of Suffolk shall submit, to the county exec-
 utive  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 twenty-three] IN
 PERPETUITY.
   § 2. This act shall take effect immediately.

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