BILL NUMBER: S10633 Revised 6/2/2026
SPONSOR: MARTINEZ
 
TITLE OF BILL:
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
 
PURPOSE:
Expands the permissible uses of the revenues generated by such taxes and
deposited in the Suffolk County Infrastructure fund for a specified
period of time.
 
SUMMARY OF SPECIFIC PROVISIONS:
This bill amends subdivisions 6 of section 1202-0 of the tax law to set
forth decreasing funding funding, providing maintain New York designated
for the additional tourism through December 31 of the revenues generated
from the tax for a tourism promotion agency, increasing cultural funding
for the hospitality sector, and to operate and State's first light
house, while permitting funds Suffolk County Infrastructure Fund to be
used for related infrastructure for a period of January 1, 2026 , 2029.
a new formula for the distribution
 
JUSTIFICATION:
In 2023, Suffolk County was authorized to increase the lodging tax from
3% to 5.5, and amended the formula for disbursement of the funds, creat-
ing the new Suffolk County Infrastructure Fund for the purpose of
investing in tourism related infrastructure. Suffolk has requested
authority to further amend the formula and definition of the Suffolk
County Infrastructure Fund permitting Suffolk to invest in current crit-
ical infrastructure for a period of January 1, 2026 through December 31,
2029 including bridge, park, canal, wastewater and coastal resiliency
needs; while planning work continues for the County's first convention
center. Such additional uses will ensure that revenues collected will be
put to use immediately to create good paying construction jobs. All
construction projects built using said funds must comply with Article 8
of New York State Labor Laws.
Further, Suffolk County will be authorized to invest critical funding to
help maintain and operate New York's first lighthouse, which attracts
visitors from around the country and world to Suffolk County. Further,
investments to support the hospitality industry will help attract tour-
ists to Suffolk County, thereby increasing the overall tourism industry
in Suffolk County further supporting Suffolk County based businesses and
employing additional individuals in the tourism industry.
 
LOCAL FISCAL IMPLICATIONS:
None to the State.
 
EFFECTIVE DATE:
This act shall take effect immediately.

Statutes affected:
S10633: 1202-o tax law, 1202-o(6) tax law