* § 1202-o. Hotel and motel taxes in Suffolk county. (1)\nNotwithstanding any other provisions of law to the contrary, the county\nof Suffolk is hereby authorized and empowered to adopt and amend local\nlaws imposing in such county a tax, in addition to any other tax\nauthorized and imposed pursuant to this article, such as the legislature\nhas or would have the power and authority to impose upon persons\noccupying hotel or motel rooms in such county. For the purposes of this\nsection, (i) "hotel" or "motel" shall mean and include any facility\nproviding lodging on an overnight basis and shall include those\nfacilities designated and commonly known as "bed and breakfast", inns,\ncabins, cottages, campgrounds, tourist homes and convention centers, and\n(ii) "cultural programs and activities" shall mean events, forums, or\nactions of benefit to the general public that are thematically related\nto art, music, performing arts or music, or historic or environmental\npreservation or education.\n The rates of such tax shall not exceed five and one-half percent of\nthe per diem rental rate for each room, provided, however, that such tax\nshall not be applicable to a permanent resident of such hotel or motel.\nFor the purposes of this section the term "permanent resident" shall\nmean a person occupying any room or rooms in a hotel or motel for at\nleast thirty consecutive days.\n (2) Such tax may be collected and administered by the county treasurer\nor other fiscal officers of Suffolk county by such means and in such\nmanner as other taxes which are now collected and administered by such\nofficers or as otherwise may be provided by such local law.\n (3) Such local laws may provide that any tax imposed shall be paid by\nthe person liable therefor to the owner of the hotel or motel room\noccupied or to the person entitled to be paid the rent or charge for the\nhotel or motel room occupied for and on account of the county of Suffolk\nimposing the tax and that such owner or person entitled to be paid the\nrent or charge shall be liable for the collection and payment of the\ntax; and that such owner or person entitled to be paid the rent or\ncharge shall have the same right in respect to collecting the tax from\nthe person occupying the hotel or motel room, or in respect to\nnonpayment of the tax by the person occupying the hotel or motel room,\nas if the tax were a part of the rent or charge and payable at the same\ntime as the rent or charge; provided, however, that the county treasurer\nor other fiscal officers of the county, specified in such local law,\nshall be joined as a party in any action or proceeding brought to\ncollect the tax by the owner or by the person entitled to be paid the\nrent or charge.\n (4) Such local law may provide for the filing of returns and the\npayment of the tax on a monthly basis or on the basis of any longer\nperiod of time.\n (5) Such local law shall provide for the county of Suffolk to enter\ninto a contract with a tourism promotion agency to administer programs\ndesigned to develop, encourage, solicit and promote convention business\nand tourism within the county. The promotion of convention business and\ntourism shall include any service, function or activity, whether or not\nperformed, sponsored or advertised by the tourism promotion agency with\nthe intent to attract transient guests to the county.\n (6) Such local law shall provide that all revenues resulting from the\nimposition of the tax payable hereunder shall be paid into the treasury\nof the county of Suffolk and shall be distributed within thirty days of\nreceipt by the county proportional to the annual amount due under the\nfollowing formula: (a) six million dollars per fiscal year, shall be\ndelivered to a not-for-profit tourism promotion agency that has\nexperience with tourism promotion in the Long Island Region which the\ncounty of Suffolk contracts with pursuant to the provisions of\nsubdivision five of this section; (b) two mil
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