Suffolk County, NY Attachment 523A Chapter 523 Uncodified Local Law Provisions

§ 523A-1 Local Law No. 14-1992 also provided as follows.

Section 3. Effective date.

This law shall take effect immediately upon filing with the Secretary of State and shall terminate four years from said effective date.

§ 523A-2 Local Law No. 19-1996 also provided as follows.

Section 1. Legislative intent.

This Legislature hereby finds and determines that the New York State Legislature has authorized the extension of Suffolk County's hotel/motel tax, not to exceed 3/4 of 1% of the per diem rental rate for each room.

This Legislature also finds and determines that these additional tax revenues are necessary to stimulate economic activity by promoting tourism and creating or retaining jobs related to the tourism industry, while simultaneously avoiding the necessity for steep real property tax increases.

This Legislature further finds that the hotel/motel tax is due to expire October 19, 1996.

Therefore, the purpose of this law is to extend the hotel/motel tax within the County of Suffolk through December 31, 2000, as allowed by state law.

Section 3. Applicability.

This law shall apply to all transactions involving the use or occupancy of a hotel or motel room in Suffolk County occurring on or after October 19, 1996, except that amendments to § 327-14B (now § 523-14B) shall apply to revenues collected on and after January 1, 1997. The provisions of § 327-14B (now § 523-14B) governing the distribution of revenues as this section presently exists shall apply until and including December 31, 1996.

§ 523A-3 Local Law No. 28-2000 also provided as follows.

Section 1. Legislative intent.

This Legislature hereby finds and determines that the New York State Legislature has authorized the extension of Suffolk County's hotel/motel tax, not to exceed 3/4 of 1% of the per-diem rental rate for each room.

This Legislature also finds and determines that these additional tax revenues are necessary to stimulate economic activity by promoting tourism and creating or retaining jobs related to the tourism industry, while simultaneously avoiding the necessity for steep real property tax increases.

This Legislature further finds that the hotel/motel tax is due to expire December 31, 2000.

Therefore, the purpose of this law is to extend the hotel/motel tax within the County of Suffolk through December 31, 2005, as allowed by state law.

Section 3. Applicability.

This law shall apply to all transactions involving the use or occupancy of a hotel or motel room in Suffolk County occurring on or after January 1, 2001.

§ 523A-4 Local Law No. 2-2005 also provided as follows.

Section 1. Legislative intent.

This Legislature hereby finds that there have been allegations of misuse of tax dollars by the currently designated tourism promotion agency.

This Legislature further finds that greater oversight is required in order to assure Suffolk taxpayers that hotel/motel taxes are being spent in the most effective manner possible.

This Legislature further finds and determines that the designated tourism promotion agency must be held to the highest standards of accountability similar to those that are required of governmental entities.

Therefore, the purpose of this legislation is to require greater oversight and accountability of the designated tourism promotion agency in Suffolk County.

Section 3. Applicability.

This law shall apply to contracts entered into with a tourism promotion agency after the effective date of this law.

§ 523A-5 Local Law No. 6-2005 also provided as follows.

Section 1. Legislative intent.

This Legislature hereby finds that recent allegations regarding the expenditure of Suffolk County tax monies collected under the hotel and motel tax require that further direction be given to the designated tourism promotion agency administering these funds.

This Legislature finds that the designated tourism promotion agency has a responsibility to expend public funds in a manner beneficial to the tourism industry as a whole.

This Legislature further finds that the designation of a membership organization as the designated tourism promotion agency creates the potential that public funds may be expended in a manner that is disproportionately beneficial to the membership.

This Legislature determines that the marketing plan currently required to be submitted to the County must contain more specific detail regarding the expenditure of funds.

Therefore, the purpose of this law is to require that the designated tourism promotion agency be required to file a detailed business, marketing and/or financial plan which sets forth the requirement that tax dollars be segregated from any other revenues and that the plan also provide that tax dollars shall be spent solely to promote tourism within the targeted region.

Section 3. Applicability.

This law shall apply to contracts entered into with a tourism promotion agency subsequent to the effective date of this law.

§ 523A-6 Local Law No. 19-2005 also provided as follows.

Section 1. Legislative intent.

This Legislature hereby finds and determines that the revenue collected through the Suffolk County hotel and motel tax has been used to fund a tourism promotion agency and cultural programs and activities relevant to the continuation and enhancement of the tourism industry in Suffolk County.

This Legislature also finds and determines that many benefits have accrued to the businesses and residents of Suffolk County through the proper use of these revenues.

This Legislature further finds and determines that questions have been raised in connection with the use of funds by the Long Island Convention and Visitors Bureau as the designated tourism promotion agency.

This Legislature finds that the County of Suffolk has an obligation to carefully oversee the proposed use of all tax dollars, particularly in light of recent findings of misuse by former employees of the Long Island Convention and Visitors Bureau.

Therefore, the purpose of this taw is to require that all proposed contracts with a tourism promotion agency to administer programs to promote tourism in the County of Suffolk be presented to the Suffolk County Legislature for approval.

Section 3. Applicability.

This law shall apply to all contracts entered into with a tourism promotion agency occurring on or after the effective date of this law.

§ 523A-7 Local Law No. 25-2005 also provided as follows.

Section 1. Legislative intent.[1]

This Legislature hereby finds and determines that the New York State Legislature has authorized the extension of Suffolk County's hotel and motel tax, not to exceed 3/4 of 1% of the per-diem rental rate for each room, which is now due to expire on December 31, 2005.

This Legislature also finds and determines that this additional hotel and motel tax revenue stimulates economic activity and job creation by promoting tourism and convention business and enhancing cultural programs, while simultaneously avoiding the necessity for real property tax increases.

This Legislature further finds that the local law authorizing the hotel and motel tax, codified in Chapter 327 (now Chapter 523), Article II, of the Suffolk County Code, requires hotel and motel owners to register with the County Treasurer, to collect the tax from persons occupying hotel and motel rooms and make payment to the County Treasurer and file returns on a quarterly basis.

This Legislature also finds and determines that some hotel and motel owners have violated the County law by failing to register with the Treasurer, failing to file returns or underreporting the taxes they have collected. As a result, the County is not receiving all revenues to which it is entitled.

The Legislature also finds and determines that the County presently lacks sufficient mechanisms to ensure efficient collection of the hotel and motel tax and, therefore, it is necessary to strengthen the enforcement powers and remedies available to the County Treasurer and other County officials.

Therefore, the purpose of this law is to extend the hotel and motel tax within the County of Suffolk through December 31, 2010 and to strengthen the County's enforcement powers and remedies as they relate to the collection of this tax.

[1] Editor's Note: The position of County Treasurer, referenced in this section 1, was abolished 6-17-2014 by L.L. No. 32-2014. The Treasurer's duties are now vested in the County Comptroller.

Section 3. Applicability.

The section of this law relating to extending the hotel and motel tax shall apply to all transactions involving the use or occupancy of a hotel or motel room in Suffolk County occurring on or after January 1, 2006. Those sections of the local law relating to enforcement of tax collections shall apply to actions occurring on or after the effective date of this law.

§ 523A-8 Local Law No. 34-2009 also provided as follows.

Section 1. Legislative intent.

This Legislature hereby finds and determines that beginning in 1992, the State of New York authorized the County of Suffolk to collect a hotel and motel tax to enable Suffolk County to better promote tourism and convention business and more fully support its cultural programs and activities relevant to the enhancement of the tourism industry.

This Legislature further finds that Suffolk County's current hotel and motel tax — 3/4 of 1% of the per-diem rental rate for each room — is the lowest hotel/motel tax rate in the State of New York.

This Legislature also finds that the State of New York recently enacted legislation which authorizes Suffolk County to extend the hotel and motel tax through the end of 2015 and to raise the tax rate to 3%.

This Legislature determines that the new State legislation also broadens the permissible uses of the revenues generated by the hotel and motel tax.

This Legislature finds that in the midst of a deep national recession, the County of Suffolk must continue to stimulate economic activity and job creation by supporting and promoting the County's large and vital tourism industry.

This Legislature also finds that an increase in hotel and motel tax revenues will allow the County of Suffolk to promote its tourism industry, to support a broad range of cultural programs and institutions, to maintain its historic structures and natural areas, and to enhance funding for the County's large parks system.

Therefore, the purpose of this local law is to extend the County's hotel and motel tax through December 31, 2015, increase the hotel and motel tax to 3% of the per-diem rental rate per room, and reallocate the tax revenues for the purposes authorized under State Law.

Section 3. Applicability.

This law shall apply to all transactions involving the use or occupancy of a hotel or motel room in Suffolk County on or after December 1, 2009 and shall apply to the allocation of tax revenues on or after that same date.

§ 523A-9 Local Law No. 32-2014.

See Unconsolidated Local Law Provisions included at the end of the Charter.

§ 523A-10 Local Law No. 39-2015 also provided as follows.

Section 1. Legislative intent.

This Legislature hereby finds and determines that, beginning in 1992, the State of New York authorized the County of Suffolk to collect a hotel and motel tax to enable Suffolk County to better promote tourism and convention business and more fully support its cultural programs and activities relevant to the enhancement of the tourism industry.

This Legislature also finds that the State of New York recently enacted legislation (Chapter 348 of the 2015 Laws of the State of New York) authorizing Suffolk County to extend the hotel and motel tax through the end of 2017.

This Legislature determines that the County of Suffolk must continue to stimulate economic activity and job creation by supporting and promoting the County's large and vital tourism industry.

Therefore, the purpose of this local law is to extend the County's hotel and motel tax through December 31, 2017.

Section 3. Applicability.

This law shall apply to actions occurring on or after the effective date of this law.

§ 523A-11 Local Law No. 3-2016 also provided as follows.

Section 1. Legislative intent.

This Legislature hereby finds and determines that 24% of the County's hotel/motel tax revenues, up to a maximum of $2 million annually, are allocated to a tourism promotion agency for the purpose of attracting transient guests to Suffolk County.

This Legislature also finds that the County's hotel/motel tax law places restrictions on the County's tourism promotion agency to ensure that tax dollars are spent to promote tourism on a regional basis and not utilized to benefit favored individual businesses. However, this Legislature believes that the tourism promotion agency can and should work with individual hotels and motels and other tourism-related industries to further their shared goal of attracting visitors to Long Island.

This Legislature concludes that the tourism promotion agency should have the ability to share advertising, and to work cooperatively at trade shows, with individual hotel and motel representatives and other tourism-related businesses.

Therefore, the purpose of this local law is to authorize the County's tourism promotion agency to work in a cooperative manner with hotels, motels and other local businesses to promote tourism and attract visitors to Suffolk County.

Section 3. Applicability.

This law shall apply to actions occurring on or after the effective date of this law.

This law shall apply to all actions occurring on or after the effective date of this law.

§ 523A-12 Local Law No. 5-2016 also provided as follows.

Section 1. Legislative intent.

This Legislature hereby finds and determines that beginning in 1992, the State of New York authorized the County of Suffolk to collect a hotel and motel tax to enable Suffolk County to better promote tourism and convention business and more fully support its cultural programs and activities relevant to the enhancement of the tourism industry.

This Legislature further finds that the Suffolk County Comptroller issued a report wherein he made certain recommendations to improve the enforcement of the law and the collection of hotel/motel taxes.

This Legislature believes that several of the recommendations offered by the Comptroller should be enacted into law,

Therefore, the purpose of this local law is to amend the County's hotel and motel tax.

Section 3. Applicability.

This law shall apply to actions occurring on or after the effective date of this law.

§ 523A-13 Local Law No. 25-2017 also provided as follows.

Section 1. Legislative intent.

This Legislature hereby finds and determines that beginning in 1992, the State of New York authorized the County of Suffolk to collect a hotel and motel tax to enable Suffolk County to better promote tourism and convention business and more fully support its cultural programs and activities relevant to the enhancement of the tourism industry.

This Legislature also finds that the State of New York recently enacted legislation (Chapter 61 of the 2017 Laws of the State of New York) authorizing Suffolk County to extend the hotel and motel tax through the end of 2020.

This Legislature determines that the County of Suffolk must continue to stimulate economic activity and job creation by supporting and promoting the County's large and vital tourism industry.

Therefore, the purpose of this local law is to extend the County's hotel and motel tax through December 31, 2020.

Section 3. Applicability.

This law shall apply to actions occurring on or after the effective date of this law.

§ 523A-14 Local Law No. 20-2018 also provided as follows.

Section 1. Legislative Intent.

This Legislature hereby finds and determines that the State of New York authorizes the County of Suffolk to collect a hotel/motel tax, which is set at 3% of the per diem rental rate for each hotel or motel room.

This Legislature further finds that the authorizing State legislation provides a formula for how the revenue from the hotel/motel tax shall be used and distributed. While this formula contains several broad categories of funding (i.e. 10% to support cultural programs, 20% for the care, maintenance and interpretation of historic structures and unique natural areas managed by the County), the State law also specifically earmarks funding for two entities, the Suffolk County Vanderbilt Museum and the Walt Whitman Historic Birthplace.

This Legislature also finds that the Suffolk County Comptroller is authorized and empowered to audit agencies that receive funding from the County of Suffolk.

This Legislature further determines that should the Comptroller find that a County funded agency spent monies in an unauthorized or inappropriate manner, he or she may seek to reclaim or recoup these monies under statutory or contractual provisions.

This Legislature finds and determines that there is an inherent conflict between the provisions of State law which specifically provide that the Suffolk County Vanderbilt Museum and the Walt Whitman Historic Birthplace will receive a set allowance from hotel/motel tax revenue and other statutory and contractual provisions which authorize the Comptroller to audit these agencies and seek redress in the event an audit discovers irregularities.

This Legislature concludes that in resolving this conflict, the County of Suffolk should accommodate the clearly expressed policy preferences of the New York State Legislature and provide the agreed upon level of funding to the entities that are specifically designated to receive distributions from the hotel/motel tax.

This Legislature believes that in the event a County audit reveals that the Suffolk County Vanderbilt Museum or the Walt Whitman Historic Birthplace charged expenditures to the County that are not in accordance with their contract and/or applicable rules and regulations, and the Comptroller seeks to withhold or recoup monies from these agencies, the Comptroller should release these monies once the agency has corrected the deficiencies identified in the audit.

Therefore, the purpose of this local law is to establish a procedure that will allow the Suffolk County Vanderbilt Museum and the Walt Whitman Historic Birthplace to receive hotel/motel tax revenues they are entitled to under State law once they correct deficiencies identified in an audit conducted by the Suffolk County Comptroller.

Section 3. Applicability.

This law shall apply to audit reports issued by the Comptroller on or after January 1, 2018.

Section 6. Effective Date.

This law shall take effect immediately upon its filing in the Office of the Secretary of State.

§ 523A-15 Local Law No. 19-2020 also provided as follows.

Section 1. Legislative intent.

This Legislature hereby finds and determines that Suffolk County, the nation and communities around the world are being substantially impacted by the global pandemic caused by the novel coronavirus, COVID-19.

This Legislature also finds and determines that as a result of this crisis, businesses of all sizes are suffering from decreased revenue and an inability to provide the goods and services they normally render.

This Legislature further finds and determines that arts and cultural organizations are being hit particularly hard during this difficult time, as they rely predominantly on revenue generated from providing cultural and arts programming to the public, activities which are inherently contradictory to the social distancing requirements currently in place.

This Legislature finds that the County funds a variety of cultural and arts programs, historical groups and efforts to promote Suffolk County as a film-friendly location through the occupancy tax imposed on hotel and motel rooms located within the County, as authorized by state law, to support cultural tourism.

This Legislature determines that traditionally, the cultural affairs funding provided under the occupancy tax for hotels and motels is specifically for programs and activities and cannot be used for operating expenses.

This Legislature further determines that historic groups and film promotion funding is often provided by the County under the hotel and motel occupancy tax for specific projects, as opposed to operation expenses.

This Legislature also finds that in these trying times, this requirement should be made more flexible to allow organizations which receive this funding to use the allocated funds for operating expenses.

This Legislature further finds that allowing for the short-term use of hotel motel tax funds for operating expenses will help ensure that these organizations will still be in existence to provide these vitally important programs and services once this emergency has subsided.

Therefore, the purpose of this law is to amend Article II of Chapter 523 to provide organizations which receive funding from the County's hotel and motel tax the flexibility to utilize their funds for operating expenses in the year 2020.

Section 3. Applicability.

This law shall apply to all 2020 contracts for funding pursuant to Article II of Chapter 523 between the County and any organization which receives funding pursuant to § 523-15B, D or F of the Suffolk County Code.

§ 523A-16 Local Law No. 37-2020 also provided as follows.

Section 1. Legislative intent.

This Legislature hereby finds and determines that Resolution No. 421-2020 was adopted by the Legislature on June 9, 2020.

This Legislature also finds and determines that Resolution No. 421-2020 amended Article II of Chapter 523 of the Suffolk County Code to provide organizations which receive funding from the County's hotel and motel tax the flexibility to utilize their funds for operating expenses in the year 2020.

This Legislature further finds and determines that § 189-41C of the Suffolk County Code limits administrative expenses to 20% of the agency's total expenses in a given fiscal year.

This Legislature determines that contract agencies utilizing hotel and motel tax funding for operating expenses as provided for in Resolution No. 421-2020 may be considered an administrative expense that would be limited to 20% of total expenses of the contract agency as set forth in § 189-41C.

This Legislature also finds that in order for Resolution No. 421-2020 to operate as planned, the 20% administrative expense limitation as it relates to the use of hotel and motel tax funding should be eliminated for the year 2020.

Therefore, the purpose of this law is to amend Resolution No. 421-2020 to clarify that the requirements set forth in § 189-41C of the Suffolk County Code shall not apply to funds provided pursuant to that law.

Section 3. Applicability.

This law shall apply to all actions relating to Resolution No. 421-2020 occurring on or after the effective date of this law.

§ 523A-17 Local Law No. 37-2020 also provided as follows.

Section 1. Legislative intent.

This Legislature hereby finds and determines that beginning in 1992, the State of New York authorized the County of Suffolk to collect a hotel and motel tax to enable the County of Suffolk to better promote tourism and convention business and more fully support its cultural programs and activities relevant to the enhancement of the tourism industry.

This Legislature also finds that the State of New York recently enacted legislation, Chapter 58 of the 2020 Laws of the State of New York, authorizing the County of Suffolk to extend the hotel and motel tax through the end of 2023.

This Legislature determines that the County of Suffolk must continue to stimulate economic activity and job creation by supporting and promoting the County's large and vital tourism industry.

Therefore, the purpose of this local law is to extend the County's hotel and motel tax through December 31, 2023.

Section 3. Applicability.

This law shall apply to actions occurring on or after the effective date of this law.

§ 523A-18 Local Law No. 10-2023 also provided as follows.

Section 1. Legislative intent.

This Legislature finds and determines that the County's hotel motel tax has been used to promote tourism in Suffolk County and has helped fund many of the County's historic sites, museums, parks, and cultural programming.

This Legislature also finds and determines that further revenue could be generated from additional efforts to collect the hotel motel tax and that such additional revenue would help preserve and further enhance the County's ability to remain an excellent tourism destination and attract new travel and tourism business.

This Legislature further determines that the County would benefit from the services of a vendor with a specialized software used to facilitate, streamline, and monitor the collection of the hotel motel tax in the County and to permit the electronic registration and electronic filing of quarterly returns by owners of hotels, motels, and short-term rentals located in the County.

This Legislature further finds that the assistance of a vendor in creating an on-line tax collection process for the County's hotel motel tax would also enable the County to further track and review reported revenue and tax data for short-term rentals and increase compliance by short-term rentals with the County's hotel motel tax law.

This Legislature also finds that other municipalities in New York State, such as New York City and Nassau County, permit the electronic filing and payment of the hotel motel tax.

Therefore, the purpose of this law is to give the County Legislature the authority to, at its discretion, direct the County Comptroller to contract with a vendor for the collection and/or administration of the hotel motel tax.

Section 3. Applicability.

This law shall apply to all actions occurring on or after the effective date of this law.

§ 523A-19 Local Law No. 13-2023 also provided as follows.

Section 1. Legislative intent.

This Legislature hereby finds and determines that beginning with 1992, State legislation has authorized the County to collect a hotel and motel tax to enable the County to better promote tourism and convention business and more fully support its cultural programs and activities relevant to the enhancement of the tourism industry in the County.

This Legislature also finds that Governor Kathy Hochul recently signed into law Chapter 813 of the Laws of New York, authorizing the County to raise the hotel and motel tax rate to five and half percent of the per-diem rental rate for each room, expanding the permissible uses of the revenues generated by the hotel and motel tax including, but not limited to, funds for a new Suffolk County Infrastructure Fund, and removing the expiration date for the imposition of the tax in the County.

This Legislature further determines that an increase in the hotel and motel tax rate would benefit the County by providing additional revenues for the promotion of tourism, tradeshows, cultural programs and institutions; the maintenance of museums, historical structures, and parks in the County; and the development of the County's first, much needed convention center, which would create thousands of jobs and ultimately draw additional tourism business to the Long Island Region.

Therefore, the purpose of this local law is to increase the hotel and motel tax to 5 1/2% of the per-diem rental rate per room and reallocate the hotel and motel tax revenues for the purposes authorized under the recently adopted state legislation.

Section 3. Applicability.

This law shall apply to all actions occurring on or after the effective date of this law.

Section 6. Effective Date.

This law shall take effect on June 1, 2023.