2023 New York Laws › TAX - Tax › Article 29 - Taxes Authorized for Cities, Counties and School Districts › Part 1 - Authority to Impose Taxes › Sub Part A - Taxes Administered by Cities, Counties and School Districts › 1202-O - Hotel and Motel Taxes in Suffolk County.

* §   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