The rates of such tax shall not exceed five and one-half percent of the per diem rental rate for each room, provided, however, that such tax shall not be applicable to a permanent resident of such hotel or motel. For the purposes of this section the term "permanent resident" shall mean a person occupying any room or rooms in a hotel or motel for at least thirty consecutive days.
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) of this subdivision, the county of Suffolk shall utilize funds from the Suffolk County Infrastructure Fund to fund according to the amounts identified in paragraphs (a) through (g) 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), distributions set forth in paragraphs (a) through (g) 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 visitation.
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.
N.Y. Tax Law § 1202-O