A 11552

                     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.