Shown verbatim: the complete text as captured from the official source posted by the New York State Senate, fetched 2026-08-11. Nothing is edited or removed. Where this bill amends existing law, language marked for deletion in the official source appears here in brackets. The official bill page.
S T A T E O F N E W Y O R K
________________________________________________________________________
11552
I N A S S E M B L Y
June 1, 2026
___________
Introduced by COMMITTEE ON RULES -- (at request of M. of A. Stern,
Fitzpatrick, DeStefano, Giglio, Kassay, K. Brown, Gandolfo, Durso,
Ramos, Smith, O'Pharrow, Schiavoni) -- read once and referred to the
Committee on Ways and Means
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. Subdivision 6 of section 1202-o of the tax law, as amended
by chapter 813 of the laws of 2022, is amended to read as follows:
(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] FOUR million FIVE HUNDRED THOUSAND dollars
per fiscal year, shall be delivered to a not-for-profit tourism
promotion agency [that has experience with] FOR THE PURPOSE OF tourism
promotion in [the Long Island Region which] the county of Suffolk
[contracts with] pursuant to A CONTRACT IN ACCORDANCE WITH the
provisions of subdivision five of this section AND SUBJECT TO AN AWARD-
ING OF CONTRACT THROUGH REQUEST FOR PROPOSAL; (A-1) ONE HUNDRED FIFTY
THOUSAND DOLLARS PER FISCAL YEAR SHALL BE DELIVERED TO A NOT-FOR-PROFIT
AGENCY THAT REPRESENTS THE HOSPITALITY SECTOR TO BE USED TO PROMOTE AND
SUPPORT THE HOSPITALITY SECTOR IN THE COUNTY OF SUFFOLK; (b) two million
[two] EIGHT 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 SIX HUNDRED THOUSAND dollars per
fiscal year shall be utilized in support of cultural programs and activ-
ities in the towns of Babylon, Brookhaven, Huntington, Islip and Smith-
town; 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 thou-
EXPLANATION--Matter in ITALICS (underscored) is new; matter in brackets
[ ] is old law to be omitted.
LBD16052-03-6
A. 11552 2
sand dollars per fiscal year shall fund cultural grant programs adminis-
tered by the county department of economic development and planning; (c)
one million [two] FIVE 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 activ-
ities 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 devel-
opment 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; (G-1) TWO HUNDRED FIFTY THOU-
SAND DOLLARS PER FISCAL YEAR SHALL BE UTILIZED BY THE COUNTY OF SUFFOLK
FOR PROGRAM SUPPORT OF A NOT-FOR-PROFIT ORGANIZATION THAT MANAGES AND
OWNS THE FIRST LIGHTHOUSE BUILT IN NEW YORK, A NATIONAL REGISTER OF
HISTORIC PLACES SITE IN SUFFOLK COUNTY THAT HAS BEEN NAMED A NATIONAL
HISTORIC LANDMARK AND IS A NEW YORK STATE HISTORIC SITE; AND (h) all
remaining revenue collected by the county of Suffolk shall be deposited
into a special fund to be designated as the "Suffolk County Infrastruc-
ture Fund," to be created by said county therefore separate and apart
from any other funds and accounts of the county. [Moneys] MONIES 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] SUCH fund may be appropri-
ated from and transferred or expended in any fiscal year for the plan-
ning, design, and construction of PROJECTS THAT ENHANCE TOURISM THAT
MEET ONE OF THE FOLLOWING CRITERIA: (I) a convention center and
surrounding infrastructure, including but not limited to, utilities,
underground infrastructure, wastewater improvements, parking facilities,
A. 11552 3
traffic improvements, pedestrian access and multi-modal projects, commu-
nity impact projects, transportation facilities and related improvements
and to repay any indebtedness or obligations incurred, pursuant to local
finance law, for these purposes; AND (II) EXCEPT THAT FROM JANUARY
FIRST, TWO THOUSAND TWENTY-SIX THROUGH DECEMBER THIRTY-FIRST, TWO THOU-
SAND TWENTY-NINE REMAINING REVENUE MAY ALSO BE EXPENDED ON SUCH PURPOSES
AS CAPITAL IMPROVEMENTS OF (A) HISTORIC DESIGNATED STRUCTURES, PARKS,
MARINAS, GOLF COURSES AND CAMPGROUNDS USED TO PROMOTE TOURISM ON COUN-
TY-OWNED PROPERTIES; (B) NOT-FOR-PROFIT OWNED ACCREDITED MUSEUMS AND
PERFORMANCE VENUES; (C) THE SMITH POINT AND PONQUOGUE BRIDGE RECON-
STRUCTION PROJECTS; (D) SHINNECOCK CANAL INFRASTRUCTURE; (E) NEW OR
EXPANDED WASTEWATER TREATMENT INFRASTRUCTURE OR SHORELINE PROTECTION AND
COASTAL RESILIENCY PROJECTS THAT PROTECTS AND ENHANCES WATER QUALITY,
IMPROVES COASTAL RESILIENCY, AND PRESERVES OR EXPANDS OCCUPANCY CAPACITY
AT BEACH DESTINATIONS; PROVIDED DURING SUCH PERIOD THE SUFFOLK COUNTY
INFRASTRUCTURE FUND RETAINS A MINIMUM BALANCE OF FIVE MILLION DOLLARS.
AS APPLICABLE, FUNDS DISBURSED FOR CONSTRUCTION SHALL COMPLY WITH ARTI-
CLE EIGHT OF THE LABOR LAW; and (i) the funding amounts identified in
paragraphs (a) through [(g)] (G-1) of this subdivision shall be
increased by one percent over the prior fiscal years' funding each
fiscal year, EXCEPT THAT THE FUNDING 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; FOR THE 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; AND
FOR THE SUPPORT OF A NOT-FOR-PROFIT ORGANIZATION THAT MANAGES AND OWNS
THE FIRST LIGHTHOUSE BUILT IN NEW YORK SHALL BE INCREASED BY A PERCENT-
AGE OVER THE PRIOR YEARS' FUNDING EACH FISCAL YEAR TO BE DETERMINED BY
RESOLUTION OF THE SUFFOLK COUNTY LEGISLATURE BY A MINIMUM OF ONE PERCENT
BUT NOT TO EXCEED FIVE PERCENT IN ANY GIVEN 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)] (G-1) of this subdivision,
the county of Suffolk shall utilize funds from the Suffolk County
Infrastructure Fund to fund according to the amounts identified in para-
graphs (a) through [(g)] (G-1) 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)] (G-1),
distributions set forth in paragraphs (a) through [(g)] (G-1) 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 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.
§ 2. This act shall take effect immediately.Every fact on this page links to its source, starting with the official bill record.