[HISTORY: Adopted by the Suffolk County Legislature as indicated
in article histories. Amendments noted where applicable. Uncodified
sections of local laws amending these provisions after 1990 are included
at the end of this chapter.]
GENERAL REFERENCES
Taxation — See Ch. 775.
[Adopted 5-14-1985 by L.L. No. 13-1985 (Ch. 327, Art. I,
of the 1985 Code)]
A.
This Legislature hereby finds that the unavailability or nonexistence
of a roster of people occupying a hotel or motel poses a threat to
the safety and well-being of the citizens of this County in such life-threatening
circumstances as a fire, explosion or accident occurring at such facilities.
B.
The purpose of this article is to ensure that the rosters of people
occupying hotels or motels will be available for the use of rescue
workers, emergency personnel, law enforcement officials and firefighters
during the course of an emergency by requiring such facilities to
maintain registers under penalty of law.
As used in this article, the following terms shall have the
meanings indicated:
An establishment which is regularly used and kept open as
such in a bona fide manner for the feeding and lodging of guests,
where all who conduct themselves properly and who are able and ready
to pay for such services are received if there are accommodations
for them. The term shall include a tourist cabin, camp, resort, tavern,
inn, boardinghouse, lodging house or any other establishment comparable
or equivalent to any of those previously mentioned.
A.
The owner, lessee, proprietor or manager of any hotel or motel located
within the County of Suffolk shall keep for a period of three years
a register which shall show the name, residence, date of arrival and
date of departure of guests.
B.
Such records may be kept, for the purposes of this article, by reproduction
on any photographic, photostatic, microfilm, Microcard or other process
which actually reproduces the original record.
C.
Such records shall be made available for inspection on demand by
any authorized rescue worker, law enforcement official, emergency
personnel, firefighter or a municipal employee authorized to enforce
a local ordinance or law.
This article shall be enforced by the Suffolk County Department
of Consumer Affairs.
The Commissioner of the Department of Consumer Affairs is hereby
authorized and empowered to promulgate and issue such rules and regulations
as he shall deem necessary and sufficient to implement the provisions
of this article.
Failure to comply with § 523-3 of this article shall constitute a violation, punishable by a fine of $100 for a first offense and $200 for each and every subsequent offense.
[Adopted 9-9-1992 by L.L. No. 14-1992 (Ch. 327, Art. II,
of the 1985 Code)]
[1]
Editor’s Note: The title of this article was changed
from "Hotel and Motel Tax" to "Hotel and Motel Occupancy Tax" 3-22-2016
by L.L. No. 5-2016.
A.
This Legislature
hereby finds and determines that revenue collected through a hotel
and motel tax would assist the County of Suffolk in promoting tourism
and convention business and in supporting its cultural programs and
activities relevant to the continuation and enhancement of the tourism
industry.
B.
This Legislature
also takes note of § 1202-o of the New York Tax Law, as
contained in a chapter of the Laws of 1992 of New York State, which
authorizes and empowers the County of Suffolk to impose a hotel and
motel tax for this purpose.
The purpose of this article is to provide for the imposition
of a hotel and motel tax in Suffolk County to fund, in whole or in
part, a tourism promotion agency and cultural programs and activities
relevant to the continuation and enhancement of the tourism industry.
[Amended 9-27-2005 by L.L. No. 25-2005]
As used in this article, the following terms shall have the
meanings indicated:
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.
[Added 4-4-2023 by L.L. No. 13-2023]
Any facility providing lodging on an overnight basis and
shall include those facilities designated and commonly known as a
"bed-and-breakfast," inns, cabins, cottages, campgrounds, tourist
homes and convention centers.
Any person operating a hotel or motel in the County of Suffolk,
including but not limited to the owner or proprietor of such premises,
lessee, sublessee, mortgagee in possession, licensee or any other
person otherwise operating such hotel or motel.
A person occupying any room or rooms in a hotel or motel
for at least 30 consecutive days.
[Amended 8-27-1996 by L.L. No. 19-1996; 12-5-2000 by L.L. No.
28-2000; 9-27-2005 by L.L. No. 25-2005]
A.
A hotel and motel tax is hereby imposed upon persons occupying hotel
rooms in Suffolk County at the rate of 5 1/2% of the per-diem
rental rate (exclusive of sales tax) actually imposed for each hotel
or motel room.
[Amended 9-17-2009 by L.L. No. 34-2009; 12-1-2015 by L.L. No. 39-2015; 10-3-2017 by L.L. No. 25-2017; 12-1-2020 by L.L. No. 51-2020; 4-4-2023 by L.L. No. 13-2023]
B.
The tax imposed pursuant to this article shall not be applicable
to:
(1)
A permanent resident of such hotel or motel.
(2)
Any transactions by or with any of the following, in accordance with
§ 1230 of the New York Tax Law:
(a)
The State of New York or any municipal 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 subsection 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 subsection. This exemption shall not apply to member
of such organizations who rent rooms on a personal or individual basis
not on behalf of the organization.
C.
Within 30 days after the effective date of this article, or, in the
case of operators commencing business after such effective date, within
10 days after such commencement or opening, every operator shall file
with the County Comptroller a certificate of registration in a form
prescribed by the County Comptroller. The County Comptroller shall
issue to each operator a certificate of authority empowering such
operator to collect the tax from the occupant and duplicate thereof,
for each additional hotel or motel of such operators. Each certificate
or duplicate shall state the hotel or motel to which it is applicable
as well as the sales tax number for the hotel or motel. Such certificates
of authority shall be prominently displayed by the operator in such
manner that they may be seen and come to the notice of all occupants
and persons seeking occupancy. Such certificates shall be nonassignable
and nontransferable and shall be surrendered immediately to the County
Comptroller upon the cessation of business at the hotel or motel named
or upon its sale or transfer. Failure to register with the County
Comptroller as required by this article shall result in the imposition
of a fine of $50 for each day of nonregistration for each hotel or
motel not so registered.
[Amended 6-17-2014 by L.L. No. 32-2014; 3-22-2016 by L.L. No. 5-2016]
[Amended 9-27-2005 by L.L. No. 25-2005; 6-17-2014 by L.L. No. 32-2014]
A.
The tax imposed pursuant to this article shall be collected and administered
by the County Comptroller or, in the event that the office of County
Comptroller is ever abolished, by the fiscal officer who succeeds
to the powers and duties of the County Comptroller. The collection
and administration of this tax shall be by such means and in such
manner as other taxes which are collected and administered by the
County Comptroller or by any other fiscal officer of Suffolk County
or as otherwise may be provided in this article or in any amendments
thereto. Notwithstanding the foregoing, the Suffolk County Legislature
may, in its discretion, direct the County Comptroller to delegate
to or contract with the New York State Department of Taxation and
Finance or contract with a vendor for the collection and/or administration
of this tax.
[Amended 12-20-2022 by L.L. No. 10-2023]
B.
The person paying the rent or charge for the hotel or motel room
occupied shall be liable therefor to the operator of the hotel or
motel room occupied for and on account of the County of Suffolk for
the tax imposed pursuant to this article. Such operator shall be liable
for the collection and payment of this tax. The operator and any officer
of any corporate operator shall be personally liable for the tax collected
or required to be collected under this article. Such operator shall
have the same right in collecting the tax from the person occupying
the hotel or motel room, or in respect to nonpayment of this 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 Comptroller, or the
successor in interest to that office, shall be joined as a party in
any action or proceeding brought to collect the tax by the owner or
person entitled to be paid the rent or charge.
C.
The operator of any hotel or motel, as defined herein, located in
Suffolk County shall make payment to the County Comptroller and file
quarterly returns on forms provided by the County Comptroller, or
the successor in interest to that office, on the 20th day of every
March, June, September and December for the applicable period of this
article. The owner's books and records relating to said returns may
be requested for auditing purposes in connection thereto.
D.
Except in the case of a willfully 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 the return; provided, however, that where no return
has been filed as provided by law, the tax may be assessed at any
time.
E.
Any person failing to file a return or to pay any tax to the County
Comptroller within the time required by this article shall be subject
to a penalty of 10% of the amount of tax due; plus interest at the
rate of 1% of such tax for each month or fraction thereof of delay
commencing the first month after such return was required to be filed
or such tax became due. Such penalties and interest shall be paid
and disposed of in the same manner as other revenues from this article.
Unpaid penalties and interest may be enforced in the same manner as
the tax imposed by this article.
[Amended 3-22-2016 by L.L. No. 5-2016]
F.
Any operator of a hotel or motel and any officer of a corporate operator
failing to file a return as required under this article; filing or
causing to be filed or making or causing to be made or giving or causing
to give any return, certificate of registration, affidavit, representation,
information, testimony or statement required or authorized by this
article which is willfully false; willfully failing or refusing to
collect such tax from the occupant as required by this article; or
who collects any tax required or authorized by this article and fails
to remit said tax to the Suffolk County Comptroller as required by
this article shall, in addition to the penalties herein or elsewhere
prescribed, be guilty of a misdemeanor, punishment for which shall
be a fine of not more than $1,000, imprisonment for not more than
one year, or both such fine and imprisonment. Officers of a corporate
operator shall be personally liable for the tax collected or required
to be collected by such corporation under this article and shall be
subject to the penalties hereinabove imposed and to prosecution criminally
and/or civilly.
G.
If, in the reasonable judgment of the Suffolk County Comptroller, there has been a violation of Subsection F or O, the County Comptroller shall request the District Attorney to prosecute the matter criminally. The County Comptroller shall provide to the District Attorney any and all records and other documentation necessary for such prosecution, at the request of the District Attorney.
H.
Whenever any operator or any officer of a corporate operator or any
occupant or other person shall fail to collect and pay over any tax
and/or to pay any tax, penalty or interest imposed by this article
as therein provided, the County Attorney shall, upon the request of
the Comptroller, bring or cause to be brought an action to enforce
the payment of the same on behalf of the County of Suffolk. If, however,
the Comptroller, in his or her discretion, believes that any such
operator, officer or other person is about to cease business, leave
the state or remove or dissipate the assets out of which the tax,
penalties or interest might be satisfied and that any such tax, penalty
or interest will not be paid when due, he or she may declare such
tax, penalty or interest to be immediately due and payable and may
issue a warrant immediately.
I.
As an additional or alternate remedy, the Comptroller may issue a
warrant, directed to the Sheriff, commanding him or her to levy upon
and sell the real and personal property of the operator or officer
of a corporate operator or other person liable for the tax which may
be found within the County for the payment of the amount thereof,
with any penalties and interest, the cost of executing the warrant,
and to return such warrant to the Comptroller and to pay to him or
her the money collected by virtue thereof within 60 days after the
receipt of such warrant. The Sheriff shall, within five days after
the receipt of the warrant, file with the County Clerk a copy thereof,
and thereupon such Clerk shall enter in the judgment docket the name
of the person mentioned in the warrant and the amount of the tax,
penalties and interest for which the warrant is issued and the date
when such copy is filed. Thereupon, the amount of such warrant so
docketed shall become a lien upon the title to and interest in real
and personal property of the person against whom the warrant is issued.
The Sheriff shall then proceed upon the warrant in the same manner
and with like effect as that provided by law in respect to executions
issued against property upon judgments of a court of record, and for
services in executing the warrant such Sheriff shall be entitled to
the same fees, which he or she may collect in the same manner. In
the discretion of the Comptroller, a warrant of like terms, force
and effect may be issued and directed to any officer or employee of
the Comptroller, and in the execution thereof such officer or employee
shall have all the powers conferred by law upon the Sheriff but shall
be entitled to no fee or compensation in excess of the actual expenses
paid in the performance of such duty. If a warrant is returned not
satisfied in full, the Comptroller may from time to time issue new
warrants and shall also have the same remedies to enforce the amount
due thereunder as if the County had recovered judgment therefor and
execution thereon had been returned unsatisfied.
J.
Whenever an operator shall make a sale, transfer, or assignment in
bulk of any part or the whole of such operator's hotel or motel or
of his or her lease, license or other agreement or right to possess
or operate such hotel or motel, or of the equipment, furnishings,
fixtures, supplies or stock of merchandise, or of the premises or
lease, license or other agreement or right to possess or operate such
hotel or motel and the equipment, furnishings, fixtures, supplies
and stock of merchandise pertaining to the conduct or operation of
said hotel or motel, otherwise than in the ordinary and regular prosecution
of business, the purchaser, transferee or assignee shall, at least
10 days before taking possession of the subject of said sale, transfer
or assignment, or paying therefor, notify the Comptroller by registered
or certified mail, return receipt requested, of the proposed sale
and of the price, terms and conditions thereof, whether or not the
seller, transferor or assignor has represented to or informed the
purchaser, transferee or assignee that it owes any tax pursuant to
this article, and whether or not the purchaser, transferee or assignee
has knowledge that such taxes are owing, and whether any such taxes
are in fact owing.
K.
Whenever the purchaser, transferee or assignee shall fail to give notice to the Comptroller as required by the preceding Subsection J, or whenever the Comptroller shall inform the purchaser, transferee or assignee that a possible claim for such tax or taxes exists, any sums of money, property or choses in action, or other consideration, which the purchaser, transferee or assignee is required to transfer over to the seller, transferor or assignor shall be subject to a first priority right and lien for any such taxes theretofore or thereafter determined to be due from the seller, transferor or assignor to the County, and the purchaser, transferee or assignee is forbidden to transfer to the seller, transferor or assignor any such sums of money, property or choses in action to the extent of the amount of the County's claim. For failure to comply with the provisions of this subsection, the purchaser, transferee or assignee shall be personally liable for the payment to the County of any such taxes theretofore or thereafter determined to be due to the County from the seller, transferor or assignor, and such liability may be assessed and enforced in the same manner as the liability for tax under this article.
L.
The Comptroller, if he or she finds that the interests of the County will not thereby be jeopardized, and upon such conditions as the Comptroller may require, may release any property from the lien of any warrant or vacate such warrant for unpaid taxes, additions to tax, penalties and interest filed pursuant to Subsection I, and such release or vacating of the warrant may be recorded in the office of any recording officer in which such warrant has been filed. The Clerk shall thereupon cancel and discharge, as of the original date of docketing, the vacated warrant.
M.
The County Comptroller, or his or her employees or agents duly designated
and authorized by him or her, shall have power to administer oaths
and take affidavits in relation to any matter or proceeding in the
exercise of his or her powers and duties under this article. The County
Comptroller shall have power to subpoena and require the attendance
of witnesses and the production of books, papers and documents to
secure information pertinent to the performance of his or her duties
hereunder and of the enforcement of this article and to examine them
in relation thereto.
N.
A Justice of the Supreme Court, either in court or at chambers, shall
have power summarily to enforce by proper proceedings the attendance
and testimony of witnesses and the production and examination of books,
papers and documents called for by the subpoena of the County Comptroller
under this article.
O.
Any person who shall refuse to testify or to produce books or records
or who shall testify falsely in any material manner pending before
the County Comptroller under this article shall be guilty of a misdemeanor,
punishment for which shall be a fine of not more than $1,000 or imprisonment
for not more than one year, or both such fine and imprisonment.
P.
The officers who serve the summons or subpoena of the County Comptroller
and witnesses attending in response thereto shall be entitled to the
same fees as are allowed to officers and witnesses in civil cases
in courts of record, except as herein otherwise provided. Such officers
shall be the County Sheriff and his or her duly appointed deputies
or any officers or employees of the Department of Finance or any officers
or employees of the County Comptroller designated to serve such process.
Q.
Except in accordance with proper judicial order, or as otherwise
provided by law, it shall be unlawful for the Comptroller or any officer
or employee of the Comptroller to divulge or make known in any manner
the rents or other information relating to the business of a taxpayer
contained in any return required to be filed pursuant to this article.
Nothing herein shall be construed to prohibit the delivery to a taxpayer,
or his duly authorized representative, of a certified copy of any
return filed in connection with his tax, or to prohibit the publication
of statistics so classified as to prevent the identification of particular
returns and the items thereof, or the inspection by the County Attorney
or other legal representatives of the County of the return of any
taxpayer who shall bring an action to set aside or review the tax
based thereon or against whom an action or proceeding has been instituted
for the collection of a tax or penalty.
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 78 of the
Civil Practice Law and Rules if application therefor is made to the
Supreme Court within 30 days after the giving of the notice of such
final determination; provided, however, that any such proceeding brought
under Article 78 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, shall be first deposited and there is filed an
undertaking, issued by a surety company authorized to transact business
in the State of New York and approved by the Superintendent of Insurance
of the State of New York 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.
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 78 of the Civil Practice Law and Rules; provided, however,
that such proceeding is instituted within 30 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.
A.
The County of Suffolk shall enter into a contract, as mandated by
Tax Law § 1202-o(5), with a tourism promotion agency to
administer programs designed to develop, encourage, solicit and promote
convention business and tourism within the County of Suffolk. 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. The County Executive, or his designated representative,
is hereby authorized to negotiate and enter into such a contract.
No such contract shall be executed without the prior approval of the
Legislature.
[Amended 12-21-2004 by L.L. No. 2-2005; 2-15-2005 by L.L. No.
6-2005; 8-9-2005 by L.L. No. 19-2005]
(1)
Such contract shall provide that all sums paid to the tourism promotion
agency shall be expended on Suffolk County tourism, and/or historic
or cultural areas, programs or activities as required under Tax Law
§ 1202-o(5).
(2)
Such contract shall provide that the tourism promotion agency must
adhere to a business, marketing and/or financial plan which clearly
delineates how the moneys received under such contract shall be utilized.
The business, marketing, and/or financial plan shall require that
funds received from members of the tourism promotion agency shall
be segregated from Suffolk County hotel/motel tax revenues and shall
not be commingled. The business, marketing and/or financial plan shall
also provide that all advertising activities or promotions paid for
with Suffolk County hotel/motel tax revenues shall be used to promote
tourism within the targeted region and shall not direct visitors to
any particular business. Nothing contained in this subsection shall
be construed to prohibit paid advertisement.
[Amended 3-1-2016 by L.L.
No. 3-2016]
(3)
Such contract shall provide that the tourism promotion agency shall
require the establishment of internal controls where the governing
board of such tourism promotion agency reviews and approves all expenditures
relating to travel, entertainment, marketing, and other expenses associated
with promoting tourism in Suffolk County, and shall further require
that all checks expending Suffolk County hotel/motel tax monies be
executed with dual signatures, and that such policy that has been
established by the existing tourism promotion agency of requiring
dual signatures be enforced.
(4)
Such contract shall provide that the tourism promotion agency shall
submit annually to the Suffolk County Executive and the Clerk of the
Suffolk County Legislature an audited financial report and a copy
of the agency's bylaws.
(5)
Such contract shall provide that the tourism promotion agency shall
comply with any and all legal requirements imposed upon contract agencies
that do business with the County of Suffolk.
B.
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.
C.
The tourism promotion agency shall be subject to an audit by the
County Comptroller of its books and records relating to the aforementioned
contract and moneys received thereto.
D.
The tourism promotion agency may jointly advertise with individual
hotels, motels and other tourism-related business entities on the
condition that all hotels, motels and tourism-related businesses in
Suffolk County have an opportunity to advertise with the agency and
that the rates charged to participating hotels, motels and tourism-related
businesses are reasonably proportionate to their share of the purchased
advertising.
[Added 3-1-2016 by L.L.
No. 3-2016]
E.
The tourism promotion agency may allow representatives of individual
hotels, motels and other tourism-related businesses to participate
cooperatively with the agency at trade shows on the following conditions:
[Added 3-1-2016 by L.L.
No. 3-2016]
(1)
All hotels, motels and tourism-related businesses in Suffolk County
are given an opportunity to participate at trade shows.
(2)
The participating hotels, motels and businesses pay for their travel
and lodging costs and make a contribution to the agency's exhibit
space.
(3)
All leads generated during a trade show are made available to all
appropriate hotels and motels that collect taxes pursuant to this
article.
[Amended 8-27-1996 by L.L. No. 19-1996; 9-17-2009 by L.L. No.
34-2009; 9-15-2011 by L.L. No. 49-2011; 6-9-2020 by L.L. No. 19-2020;[1] 4-4-2023 by L.L. No. 13-2023]
A.
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 30 days after receipt by the County proportional
to the annual amount due under the following formula:
(1)
$6,000,000 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 § 523-14A of this article.
(2)
$2,250,000 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 $1,000,000
per fiscal year shall be utilized in support of cultural programs
and activities in the Towns of Babylon, Brookhaven, Huntington, Islip
and Smithtown; $1,000,000 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 $250,000 per fiscal
year shall fund cultural grant programs administered by the Suffolk
County Department of Economic Development and Planning.
(3)
$1,250,000 per fiscal year shall be utilized for the support of the
Suffolk County Vanderbilt Museum.
(4)
$1,000,000 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.
(5)
$250,000 per fiscal year shall be utilized by the County of Suffolk
for program support of the Walt Whitman Birthplace State Historic
Site and Interpretative Center.
(6)
$2,500,000 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, Recreation and
Conservation for sites and activities that are open to tourists on
a regular and predictable basis.
(7)
$250,000 per fiscal year shall be utilized by the County of Suffolk
for the promotion of Suffolk County as a film-friendly location through
the Department of Economic Development and Planning.
(8)
$3,250,000 per fiscal year shall be deposited into the general fund
of the County of Suffolk to be utilized for general park purposes.
(9)
$500,000 per fiscal year shall be utilized by the County of Suffolk
for regional marketing and promotion, provided that $250,000 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 $250,000 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.
B.
All remaining revenue collected by the County of Suffolk shall be deposited into a special fund designated as the "Suffolk County Infrastructure Fund" and established by § 523-17 of this article.
D.
In the event that revenues resulting from the imposition of the tax payable hereunder are insufficient to fund according to the amounts identified in Subsection A(1) through (9) of this section, the County of Suffolk shall utilize funds from the Suffolk County infrastructure Fund to fund according to the amounts identified in Subsection A(1) through (9) of this section; however, if the funds from the Suffolk County Infrastructure Fund are still insufficient to provide funding according to Subsection A(1) through (9), distributions set forth in Subsection A(1) through (9) of this section shall be reduced on a proportional basis.
[1]
Editor’s Note: This local law was amended 9-9-2020 by L.L. No. 37-2020 to add a new Section 4, Construction with other laws, which reads as follow: “The requirements set forth in § 189-41C of the Suffolk County Code shall not apply to organizations receiving funding pursuant to this law for the year 2020.”
[Amended 6-17-2014 by L.L. No. 32-2014; 6-19-2018 by L.L. No. 20-2018]
A.
The County Comptroller, or the successor in interest to that office,
is hereby authorized to promulgate any rules and regulations deemed
necessary to effectuate the purposes and provisions of this article
and consistent therewith.
B.
In the event a Comptroller audit of the Suffolk County Vanderbilt
Museum or the Walt Whitman Historic Birthplace determines that entity's
actions did not comply with its County contract or violated the Comptroller's
rules and regulations, and the Comptroller seeks to recoup monies
previously paid to that entity or withhold monies budgeted for that
entity, the Comptroller shall hold such monies in escrow. The Comptroller
shall release these monies to that entity if the Comptroller determines,
within one-year of the date of the release of the audit, that the
entity has corrected the deficiencies identified in the audit report.
(1)
If the Suffolk County Vanderbilt Museum or the Walt Whitman Historic
Birthplace asks the Comptroller to release the escrowed monies, that
entity shall submit a written plan for corrective action demonstrating
that it has taken or will take the necessary action or actions to
cure the deficiencies identified in the audit. The Comptroller shall,
within 30 days of his or her receipt of the plan, either accept the
plan as sufficient to warrant the release of the escrowed monies or
reject the plan as inadequate and specify the continuing deficiencies.
The Comptroller shall notify the entity in writing of his or her determination.
(2)
In the event the Comptroller rejects a corrective action plan, the
Suffolk County Vanderbilt Museum or the Walt Whitman Historic Birthplace
may submit a revised plan to the Comptroller that seeks to cure the
deficiencies identified in the Comptroller's rejection of the initial
plan. The Comptroller shall, within 20 days of his receipt of the
revised plan, either accept the plan as sufficient to warrant the
release of the escrowed monies or reject the plan as inadequate and
specify the continuing deficiencies. The Comptroller shall notify
the entity in writing of his or her determination and a rejection
of the revised plan shall be deemed final.
(3)
The Comptroller will not release monies to the Suffolk County Vanderbilt
Museum or the Walt Whitman Historic Birthplace under the terms of
this section if that entity's actions violated a federal, state or
local law that provides for criminal penalties or if the audit found
that the County paid that entity more than it was entitled to under
the funding formula set forth § 1202-o of the New York Tax
Law.
[Added 4-4-2023 by L.L. No. 13-2023]
A.
Pursuant to New York Tax Law § 1202-o, Subdivision (6), the Suffolk County Legislature hereby establishes an infrastructure fund, to be known as the "Suffolk County Infrastructure Fund," to be 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 the New York General Municipal Law § 10, and, pending expenditure, may be invested in the manner provided by the New York General Municipal Law § 10. 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 article.
B.
Monies in the Suffolk County Infrastructure 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 the New York Local
Finance Law, for these purposes.
