* § 1202-o. Hotel and motel taxes in Suffolk county. (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
occupying hotel or motel rooms in such county. For the purposes of this
section, (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 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.

(2) Such tax may be collected and administered by the county treasurer
or other fiscal officers of Suffolk county by such means and in such
manner as other taxes which are now collected and administered by such
officers or as otherwise may be provided by such local law.

(3) Such local laws may provide that any tax imposed shall be paid by
the person liable therefor to the owner of the hotel or motel room
occupied or to the person entitled to be paid the rent or charge for the
hotel or motel room occupied for and on account of the county of Suffolk
imposing the tax and that such owner or person entitled to be paid the
rent or charge shall be liable for the collection and payment of the
tax; and that such owner or person entitled to be paid the rent or
charge shall have the same right in respect to collecting the tax from
the person occupying the hotel or motel room, or in respect to
nonpayment of the tax by the person occupying the hotel or motel room,
as if the tax were a part of the rent or charge and payable at the same
time as the rent or charge; provided, however, that the county treasurer
or other fiscal officers of the county, specified in such local law,
shall be joined as a party in any action or proceeding brought to
collect the tax by the owner or by the person entitled to be paid the
rent or charge.

(4) Such local law may provide for the filing of returns and the
payment of the tax on a monthly basis or on the basis of any longer
period of time.

(5) Such local law shall provide for the county of Suffolk to enter
into a contract with a tourism promotion agency to administer programs
designed to develop, encourage, solicit and promote convention business
and tourism within the county. The promotion of convention business and
tourism shall include any service, function or activity, whether or not
performed, sponsored or advertised by the tourism promotion agency with
the intent to attract transient guests to the county.

(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
experience 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 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 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
predictable 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 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 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 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) 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
visitation.

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.

(7) Such local law shall provide for the imposition of a hotel or
motel tax in perpetuity.

(8) This section shall not authorize the imposition of such tax upon
any transaction, by or with any of the following in accordance with
section twelve hundred thirty of this chapter:

(a) The state of New York, or any public corporation (including a
public corporation created pursuant to agreement or compact with another
state or the dominion of Canada), improvement district or other
political subdivision of the state;

(b) The United States of America, insofar as it is immune from
taxation;

(c) Any corporation or association, or trust, or community chest, fund
or foundation organized and operated exclusively for religious,
charitable or educational purposes, or for the prevention of cruelty to
children or animals, and no part of the net earnings of which inures to
the benefit of any private shareholder or individual and no substantial
part of the activities of which is carrying on propaganda, or otherwise
attempting to influence legislation; provided, however, that nothing in
this paragraph shall include an organization operated for the primary
purpose of carrying on a trade or business for profit, whether or not
all of its profits are payable to one or more organizations described in
this paragraph.

(9) Any final determination of the amount of any tax payable hereunder
shall be reviewable for error, illegality or unconstitutionality or any
other reason whatsoever by a proceeding under article seventy-eight of
the civil practice law and rules if application therefor is made to the
supreme court within thirty days after the giving of the notice of such
final determination, provided, however, that any such proceeding under
article seventy-eight of the civil practice law and rules shall not be
instituted unless:

(a) The amount of any tax sought to be reviewed, with such interest
and penalties thereon as may be provided for by local law shall be first
deposited and there is filed an undertaking, issued by a surety company
authorized to transact business in this state and approved by the
superintendent of financial services of this state as to solvency and
responsibility, in such amount as a justice of the supreme court shall
approve to the effect that if such proceeding be dismissed or the tax
confirmed the petitioner will pay all costs and charges which may accrue
in the prosecution of such proceeding; or

(b) At the option of the petitioner such undertaking may be in a sum
sufficient to cover the taxes, interest and penalties stated in such
determination plus the costs and charges which may accrue against it in
the prosecution of the proceeding, in which event the petitioner shall
not be required to pay such taxes, interest or penalties as a condition
precedent to the application.

(10) Where any tax imposed hereunder shall have been erroneously,
illegally or unconstitutionally collected and application for the refund
thereof duly made to the proper fiscal officer or officers, and such
officer or officers shall have made a determination denying such refund,
such determination shall be reviewable by a proceeding under article
seventy-eight of the civil practice law and rules, provided, however,
that such proceeding is instituted within thirty days after the giving
of the notice of such denial, that a final determination of tax due was
not previously made, and that an undertaking is filed with the proper
fiscal officer or officers in such amount and with such sureties as a
justice of the supreme court shall approve to the effect that if such
proceeding be dismissed or the tax confirmed, the petitioner will pay
all costs and charges which may accrue in the prosecution of such
proceeding.

(11) Except in the case of wilfully 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.

(12) If any provision of this section or the application thereof to
any person or circumstance shall be held invalid, the remainder of this
section and the application of such provision to other persons or
circumstances shall not be affected thereby.

* NB There are 3 §1202-o's