Local Economic Acceleration Plan (LEAP)




Part Two: Revenue Generators


The first installment of the Local Economic Acceleration Plan (LEAP) series featured the first four opportunities for New York State and local government to help accelerate economic growth in our communities.
Our second installment takes a look at actions 5-8 that could help generate revenue for local government.
It is important to remember that as County revenues are clearly connected to our local economic performance, there is a direct correlation between County government and kitchen table issues: including unemployment, childcare, healthcare, and housing - things that are very real and tangible. We need to look to innovative and proven solutions that can help reinforce Nassau County as a place with opportunity for all residents and better align the County for the demands of the post-COVID economy.
Part Two: Revenue Generators
Up to $111.3 million in State and County Revenues
*These revenue figures do not solely apply to Nassau County. They are examples of revenue generated and/or opportunities to generate revenue using the 4 strategies highlighted above*
In the Comptroller’s Office, much of our work is focused on what we call “The Deal” of living in Nassau County: the concept that people choose to build a life here so that they can enjoy an affordable and high quality of life based upon our schools, services, beaches, parks, as well as access to New York City.
Nassau County’s long-term financial success is reliant upon ensuring that there are opportunities for all. By embracing the innovative and proactive solutions detailed within this report, we can help ensure Nassau County’s long-term financial success and avoid cuts to services or increases in taxes that would only exacerbate the gaps that exist in wealth, unemployment, home-ownership, and educational attainment in our communities.
Let's take a deeper dive.
5: Vacant Underutilized Land
There are some examples of the ever-increasing amounts of vacant underutilized land, such as obsolete or decommissioned sumps and vacant strip malls. Some of these can be redeveloped and modernized to meet the needs of Nassau's current population and our next generation. Once recaptured, they could be restored to productive uses. There would potentially be opportunities to redevelop downtowns; build housing to meet new demands; and enhance the quality of life through parks, waterfronts, and other green spaces. These redevelopments stimulate economic growth and thus could lessen the tax burden on municipalities and county residents.
Vacant underutilized land also exerts a significant drag on local economic and fiscal health, often requiring government action, and thereby increasing expenses. Vacant underutilized land heightens the need for code enforcement and property maintenance while reducing the quality of life and the value of surrounding properties. According to the Brookings Institute, vacant properties can reduce neighboring property values by as much as 20%. In Philadelphia, vacant properties could result in a loss of approximately $3.6 billion in housing wealth, costing millions in lost property tax revenues (1).
The Long Island Regional Planning Council has predicted that substantial regional land uses will likely be altered significantly in its recent "Land-Use Impacts Post COVID-19" study. Increased demand for multi-generational housing and “pop-up” retail in downtowns with significant vacancies are among the study’s key predictions, along with the need for updated zoning laws reflecting work-from-home needs (2).
Proven Revenue Results
The Village of Farmingdale's downtown revitalization efforts have led to an economic boom over the decade, with new destination restaurants and newly built apartments that have replaced vacant storefronts and older properties.
Long Island Regional Planning Council's 2020 "Village of Farmingdale Impact and Fiscal Impact Analyses" revealed that the economic output to Nassau County from investments made in Farmingdale over the past eight years amounts to an estimate of $33 million, including direct labor income and value added. For every $1.00 invested in capital improvement-related construction projects in Farmingdale, approximately $1.74 was generated in output within Nassau County (3).
Over a six-year period, the six newly constructed multi-family residential developments, comprised of 323 units, generated approximately $2.1 million in school property tax revenues and nearly $803,000 in school service costs. Alongside the net positive impact to the Farmingdale School District, Farmingdale made over $20 million in capital improvements to its downtown since 2012 (4).
Average residential property values have also seen a 7.5 percent increase over the last two years (5). These developments not only supported local businesses, either new or existing, but also improved livability and enhanced the local economy and tax base (6).
The redevelopment in downtown Patchogue has led a resurgent downtown with over 700 new residential units with designated affordable housing. Since 2000, the revitalization of downtown Patchogue has led to $6.6 million in school tax revenues, generated $693 million in economic growth, and created over 5,900 jobs (7).
By 2017, 42 new businesses were established in the revitalized area. These downtown businesses generated between $1.2 and $1.5 million in annual sales tax and $21.5 million in direct annual visitor spending from non-county visitors and generated between $6.7 and $8.3 million in total annual sales tax and $113.1 million in direct visitor spending from non-county visitors between 2000-2017.
What Action Steps Can We Take?
The region must update its approach to the planning of land uses to reflect changing economic conditions and demographics while also preserving the character of our suburban communities. Below are policy options that the County may adopt to effectively utilize vacant land for future redevelopment:
1. Develop a centralized online property inventory platform to track acres of land, buildings, and underutilized properties that could be used by all County departments and the general public. County departments could reevaluate vacant properties and document property status through interactive maps and other systems. This will allow businesses to gain a better investment insight in the County. Additional features of the online property inventory platform could include:
  • Project trackers that identify ongoing infrastructure projects and housing programs to provide transparency;Allowing businesses to gain a better investment insight in the County; and
  • A one-stop online platform that showcases best practices and features helpful information for small business development.
2. Update zoning codes where appropriate in targeted areas to increase multifamily housing units and transit-oriented redevelopment.
3. Invest in green infrastructure and green "lots" that provide ecosystem services, taking the form of green space, public open space, or community gardens.
A Little Incentive
PSEG Long Island has initiated a "Vacant Space Revival Program" to encourage occupancy of commercial space in a business district that has been vacant for a year or more. The program provides discounts to the delivery of electricity during a businesses’ first year of operation. 
In the first three months, the program provides 100% of energy delivery charges based on the initial three billing periods, a 75% discount the next bill periods, 50% the following three bill periods, and finally a 25% discount to close out the first year (8). PSEG Long Island has assisted 75 customers through this program since 2018 (9).
6: Short-Term Rentals
Short-term rentals, such as Airbnb, Vrbo, and Sonder, allow guests to stay in private homes or apartments booked through online platforms and mobile app. In cities where short-term rentals are an option, travelers are able to find more affordable room accommodations through its platform. Local governments often generate revenue through collection and remittance of occupancy taxes typically levied on guests’ overnight stay.
For example, 33 counties across New York State have reached agreements with Airbnb to collect occupancy tax. Airbnb would collect taxes from guests at the time of booking and remit collected taxes to the applicable tax authority (10). Short-term rentals have the potential to generate revenues to the County.
According to Airbnb, Long Island earned about $47 million from short-term rentals of rooms and homes in 2018, and about $58 million in 2019. In 2018, Nassau County had 25,000 guest arrivals, earning a total of $5.3 million for its hosts (11). However, most Airbnb hosts on Long Island are not paying occupancy taxes, resulting in a loss of revenue from these short-term rentals.
Proven Revenue Results
According to the Economic Policy Institute, New York City and Las Vegas each collected well over $500 million in lodging taxes, and San Francisco collected just under $400 million in 2016 (12).
In New York State, 33 counties collect occupancy and remittance taxes through Airbnb (13):
  • Westchester County: Guests who book Airbnb listings pay 3% Occupancy tax of the listing price including any fee for reservations 88 nights and shorter.
  • Dutchess County: Guests who book Airbnb listings pay 4% Occupancy tax of the listing price including any fee for reservations 59 nights and shorter.
  • Monroe County: Guests who book Airbnb listings pay 6% Occupancy tax of the listing price including any fee for reservations 29 nights and shorter.
  • Onondaga County: Guests who book Airbnb listings pay 5% Occupancy tax of the listing price including any fee for reservations 29 nights and shorter.
  • Orange County: Guests who book Airbnb listings pay 5% Occupancy tax of the listing price including any fee for reservations 29 nights and shorter.
What Action Steps Can We Take?
With the rise of short-term rentals, a partnership with companies through collection and remittance of occupancy taxes typically levied on guests’ overnight stay could help generate significant funds for the County. Occupancy tax collection would also provide additional income for residents, attract tourism, and contribute to policy priorities and critical services financially.

The County could further take protective measures by reaching an agreement with short-term rental companies with local land use, housing and building safety laws. Cities and counties often establish regulations and permit legislations for managing local and common concerns. For instance, in New York City, home-sharing companies such as Airbnb are required to provide information including addresses and names of hosts under listings that offer an entire home or that allow three or more guests to stay at one time. The law is intended to regulate people who use Airbnb to run makeshift hotels (14). Data-sharing is that mandated to share quarterly is an approach in which New York City utilizes to monitor short-term rentals.
7: Sports Betting / Recreational Marijuana
Sports Betting
The ability to tax sports betting to generate state revenue is a primary interest of local and state government looking to legalize sports betting.
The amount of tax revenue that states are expected to obtain from sports betting depends on the accessibility of tax rates, sports betting products, the quality of the products, as well as how successful or limited the state's policies are at migrating sports betting activity from the illegal market to the legal market. 
States have employed two methods to generate revenue from sports betting: taxing casinos and sportsbook operators and revenue sharing.
  1. The tax rates set by states are often high enough to maximize revenue but not so high that it discourages casinos and other providers from promoting or funding sports betting. A Competitive Enterprise Institute study proposes that the ideal tax rate for maximizing state revenue is between 10 and 15 percent (15).
  2. Revenue sharing is a system where revenue is shared among states, casinos, and operators, with the states' share functions the same as a tax. 
Historically, revenue from sports betting in New York State has been hindered by the lack of legal online market. New York has failed to realize any real revenue and has traditionally helped drive a significant percentage of New Jersey's sports betting revenue. This is as a result of many New York residents traveling the shorter distance to New Jersey.
In April of 2021, the New York State Legislature passed New York’s 2021-2022 Budget. One of the main revenue sources to fill the budget gap from the pandemic will come from the legalization of mobile sports wagering.
Recreational Marijuana
On March 31, 2021, the New York State Legislature voted to legalize and regulate recreational marijuana for those age 21 and older and expunge the records of people previously convicted of possession. According to the Marijuana Regulation and Taxation Act (S.854-A/A.1248-A), "the wholesale excise tax will be moved to the retail level with a 9 percent state excise tax, and the local excise tax rate will be 4 percent of the retail price" (16). Cities, towns, and villages can opt-out of allowing marijuana retailers in their communities. However, to create an incentive, the legislation directs 75% of the local sales taxes to the municipalities that would host marijuana retailers, while just 25% would go to counties.
The new law allows for state tax revenue to initially cover administrative costs, with the remainder being divided with 40% allocated to education funding, 40% to Community Grants Reinvestment Fund, and 20% to the Drug Treatment and Public Education Fund (17). According to the Governor's Press Office, the legislation could create between 30,000 and 60,000 jobs as well as generating up to $350 million in annual tax revenue for the state (18).  
The law will further establish the Office of Cannabis Management to cultivate and process standards, caps and limitations; oversee the licensure of all business entities in the production and distribution process; enforcement of the adult-use, medical, and CBD hemp programs; and promulgate all associated regulations (19). A five-member board will lead the office, with three members appointed by the governor and one appointed by each house of the legislature.
Proven Revenue Results
New Jersey - Sports Betting
In New Jersey, in-person sportsbooks are taxed at 8.5 percent and online sportsbooks are taxed at 13.0 percent (20). The state also levies an additional 1.25 percent tax on both in-person and online bets, in which the revenue is dedicated to tourism and economic and community development for Atlantic City. 
The state's betting handle totaled more than $4.58 billion in 2019. Sports wagering gaming revenue totaled at $299.4 million, and delivered over $36.5 million to state and local governments. The total state tax revenue from January to July 2020 amounted to $18.4 million. Online operators accounted for 80 percent of the overall handle (21). 
Massachusetts - Recreational Marijuana
In 2016, Massachusetts passed legislation to legalize the recreational use of marijuana. In 2018, the first recreational marijuana store in Massachusetts commenced sales. Massachusetts imposes 20% in taxes on marijuana, including a 6.25% sales tax; a 10.75% excise tax; and optional local, towns and cities tax of up to 3%. As of July 2020, 46 municipalities in Massachusetts had at least one recreational marijuana dispensary open for business. Municipalities reported $3.89 million in local tax revenue in fiscal 2019 and $14.39 million in fiscal 2020, according to Office of the Comptroller of the Commonwealth of Massachusetts (22).
What Action Steps Can We Take?
Sports Betting
In New York's 2021-2022 Budget, the legalization of mobile sports wagering is one of the main revenue sources to fill the budget gap created by the pandemic.

According to the budget agreement, the Gaming Commission will award contracts to at least two mobile wagering platforms. These two operators will be able to offer a minimum of four sportsbooks statewide, which are companies or individuals who accept bets from individual sports bettors. Operators will have to pay an upfront licensing fee of $25 million, a minimum of $5 million to house their servers at the casino, and a 12% tax on gross gambling revenue (23).

The State Budget Director, Robert Mujica, estimated that mobile sports wagering could generate up to $500 million in annual revenue for the state. The $500 million in annual revenue includes an estimate of $200 million that has been flowing to New Jersey’s legal market (24).
Recreational Marijuana
New York State has recently legalized marijuana for adults, which could create 30,000-60,000 jobs and generate up to $350 million in annual tax revenue for the state using a 13% excise tax with 9% allocated to the state, 3% to municipalities where the sale is made and 1% to the county.
The New York State Associate of Counties posits that State projections point to $75 million for local governments once the law is fully implemented (25).
Cities, towns, and villages can opt-out of retail dispensaries within their jurisdictions. However, they will not receive related tax revenue from it if they choose to do so (26). Counties also have no statutory authority to opt out of allowing retail dispensary. At this time, municipalities in Nassau and Suffolk Counties are contemplating the decision to allow marijuana retailers.
8:  Real Estate Monetization / Media Location Fees
Granting the right to name County real estate assets to external parties provides a means of generating revenues. Modern technology has created more opportunities for advertising. One of the most common examples of monetizing naming rights is within the context of professional sports. As most professional sports arenas, stadiums, and fields are publicly owned, there are many instances where local governments have leased the naming rights of these sports facilities to telecom communications, banking, and other private firms. Other opportunities to monetize real estate through naming rights include parking lots, parks, transit lines or stations, bike zones, streets, lanes, and other County facilities.
Media Location Fees
Another mean of generating revenues is the implementation of media location fees. Long Island is home to beaches, a diverse range of natural settings including historical parks and preserves, and two New York State approved studios – Gold Coast Studios and Grumman Studios. The film industry benefits Nassau County in terms of job creations, wages, consumer spending, and direct and indirect revenue (27). Film production is adevelopment tool that can boost local revenue and bolster local businesses and lessen the financial burden for municipalities and local governments.
According to the "Economic & Fiscal Impact of the Nassau County Film Industry: March 2015 Update" by the Camoin Associates, the film industry generated $533 million in new sales throughout the County including $375.6 million in direct sales and a total of $152 million in direct earnings between 2013 and 2014. The film industry further generated $1.6 million in sales tax and hotel tax revenue to the County (28). Moreover, massive studio presence could provide the County additional revenue. For example, Nassau County Industrial Development Agency (NCIDA) and village officials have approved support for $15 million investment by 101 Channel LLC to renovate a vacant commercial complex in Port Washington North into a film studio (29). According to the Nassau County IDA, the 15-year pilot could provide a net tax benefit to the County of nearly $38 million over the next 15 years (30).
The Nassau County Film Commission and Nassau County Industrial Development Agency have been encouraging and providing assistance for filmmakers interested in Nassau County. An expansion of locations and an establishment of media location fees would help address the needs of a production company with the concerns of local community while generating revenue for municipalities.
Proven Revenue Results
  • In 2020, the United Bank of Switzerland (UBS) secured the naming rights to the Belmont Arena. The United Bank of Switzerland agreed to a 20-year term for $350 million, paying an estimate of $17.5 million per year (31).
  • Suffolk County adopted a resolution in 2009 to promote the sale of naming rights of County facilities, parks and roads. In September of 2020, Suffolk County reached a $7 million agreement with Fairfield Properties of title sponsorship for the Suffolk County Ballpark, home of the Long Island Ducks over 15 years (32). The naming rights allowed Fairfield Properties to place its branding on the ballpark and on approximately 50 roadway directional signs located throughout the county. Suffolk County will receive $430,000 a year over the first five years and $460,000 a year over the last five years (33).
Some government agencies place specific requirements or exchange services within the agreements:
  • In 2010, the Southeastern Pennsylvania Transportation Authority (SEPTA) approved a five-year, $5 million naming rights agreement with AT&T. Per the agreement, AT&T agreed to support “station beautification efforts and improved communications tools such as new digital displays and signage" (34).
  • During 2016, the Los Angeles County Film and Digital media generated 640,500 jobs, $58.8 billion in income for labor, and $158.3 billion in annual output. The sector added 49,500 jobs from 2011 to 2016, directly employing 265,000 workers and 375,500 jobs are indirectly generated by the industry. In total, the direct employment and jobs created through multiplier effects made up 17% of Los Angeles County’s total workforce (35). 
  • In New York City, the film sector generated a direct spend of $7.1 billion in 2011, an increase of over $2 billion dollars for the past 9 years. According to a report by the Boston Consulting Group, the sector now employs 130,000 people, an increase of 30,000 jobs since 2004 (36).
What Action Steps Can We Take?
New York State Senator Kathleen A. Marchione's legislation, Senate Bill S.3865, was passed in 2017 to allow local government to lease naming rights for government-owned properties and facilities such as waterfront property, parks, railroad tracks, city buses and stadiums to help localities generate new revenues. Under the bill, the municipality's chief executive officer is responsible for negotiating a contract subject to the ratification of the municipality's legislative body (37).
Nassau County should explore opportunities to monetize assets to generate revenue and encourage municipalities to do the same, especially as new projects are designed and built. Below are some policy options recommended to improve the process:
Real Estate Monetization
  • Assess County-owned properties and specify County properties that could be re-named for sponsors;
  • Establish an online portal or utilize mapping tools that list all available County-owned properties for naming rights leasing. This allows businesses to obtain a clearer perception of real estate opportunities in the County; and
  • Cut red tape and help guide businesses throughout the approval process.
Media Location Fees
Similarly, policymakers can encourage film production in the County through various approaches. Below are policy recommendations to attract film businesses and generate revenue:
  • Create a comprehensive website with a database of every property available for filming;
  • Construct an online portal for the permitting process and a payment system so it is easily accessible for businesses and the general public;
  • Implement programs that make County property available to local film-makers at a low cost. This will encourage local communities to participate.
    • For instance, The Film Office of Greater Los Angeles Region (FilmLA) offers significantly cheaper student permits. The starting fee is $26 for students. However, the office requires proof of student status as well as a letter from instructors stating that the projects are for educational, non-commercial use (38).
  • Downtown Revitalization Initiatives and new infrastructure developments could attract film studios, resulting in new jobs, a boost to the local economy, and a potential for future growth.
Only the Beginning
These are just several ways in which local governments can make smart decisions to improve municipal finances, help real people make a real difference, and also lead to a more sustainable economy.
In the time immediately ahead, the Comptroller’s Office will continue to highlight innovative and proven solutions that can help reinforce Nassau County as a place with opportunity for all residents in the third installment to this series that will focus on cost savers.
In the meantime, if there are issues that you think our Policy and Research Team should look into, or you have comments on our office’s work, please feel free to reach out to us directly at ReportItReformIt@nassaucountyny.gov
Special thanks to all the stakeholders for their contribution to this project:
Association for a Better Long Island (ABLI); Edgewise Energy; EmPower Solar; Ernst & Young LLP (EY); Executive Board of Nassau County Village Officials Association (NCVOA); Long Island Association (LIA); Long Island Business Council (LIBCNY); Long Island Federation of Labor, AFL-CIO; Long Island Builders Institute (LIBI); Nassau Council of Chambers of Commerce; Nassau County Village Officials Association (NCVOA); New York Solar Energy Industries Association (NYSEIA); U.S. Green Building Council-Long Island Chapter (USGBC-LI); Vision Long Island.
Work Cited
1.Mallach, Alan and Jennifer S. Vey. "Recapturing Land for Economic and Fiscal Growth." Brookings-Rockefeller, Project on State and Metropolitan Innovation, Brookings Institute, May 2011, https://www.brookings.edu/wp-content/uploads/2016/06/0503_land_value_mallach_vey.pdf.
2.4ward Planning. (2020). Land-Use Impacts Post Covid-19: Preparing the Comp Plan for Near- and Long-term Trends. Retrieved from https://secureservercdn.net/198.71.233.254/1da.948.myftpupload.com/wp-content/uploads/2020/09/Land-Use-Impacts-Post-Covid-19-Long-Island-FInal.pdf?time=1602268588.
5.Alexander, Eric. "Transit Oriented Development Finding New Support." Long Island Business News, 4 Apr. 2017, https://libn.com/2017/04/04/alexander-transit-oriented-development-finding-new-support/.
6.Ibid.
7."Village of Patchogue Revitalization, Economic Impact Analysis." 4ward Planning, 5 Dec. 2018, https://lirpc.org/wp-content/uploads/2018/12/Long-Island-RPC-Village-of-Patchogue-Impact-Study-Final-hp.pdf.
9."Board Policy, Implementation Reports." PSEG Long Island, Long Island Power Authority (LIPA), Jul. 2020, https://www.lipower.org/wp-content/uploads/2020/07/Implementation-Reports-7-2020.pdf.
10."Occupancy Tax Collection and Remittance by Airbnb in New York." Airbnb, 2020, https://www.airbnb.com/help/article/2319/occupancy-tax-collection-and-remittance-by-airbnb-in-new-york.
11.Farronato, Chiara, and Andrey Fradkin. "The Welfare Effects of Peer Entry in the Accommodation Market: The Case of Airbnb." National Bureau of Economic Research, Mar. 2018, https://www.nber.org/papers/w24361.
12.Bivens, Josh. "The Economic Costs and Benefits of Airbnb." Economic Policy Institute, 30 Jan. 2019, https://www.epi.org/publication/the-economic-costs-and-benefits-of-airbnb-no-reason-for-local-policymakers-to-let-airbnb-bypass-tax-or-regulatory-obligations/.
13."Occupancy Tax Collection and Remittance by Airbnb in New York." Airbnb, 2020, https://www.airbnb.com/help/article/2319/occupancy-tax-collection-and-remittance-by-airbnb-in-new-york.
14."Airbnb Collects Landmark $1 Billion in Hotel and Tourism Taxes." Airbnb, 6 Dec. 2018, https://news.airbnb.com/airbnb-collects-landmark-1-billion-in-hotel-and-tourism-taxes-2/.
15.Kasper, Madeline, and Ryan LeCloux. "States are Placing Bets on Sports Betting: Will it Pay Off?" Legislative Reference Bureau, Wisconsin State Legislature, 2020, https://docs.legis.wisconsin.gov/misc/lrb/wisconsin_policy_project/wisconsin_policy_project_2_7.pdf.
16."Governor Cuomo and Legislative Leaders Announce Agreement to Legalize Adult-Use Cannabis." Office of the Governor, the State of New York, Mar. 2021, https://www.governor.ny.gov/news/governor-cuomo-and-legislative-leaders-announce-agreement-legalize-adult-use-cannabis.
17. "Legislation to Allow Adult Use, Cultivation of Recreational Marijuana Advances in Senate." The New York State Senate, 30 Mar. 2021, https://www.nysenate.gov/newsroom/press-releases/legislation-allow-adult-use-cultivation-recreational-marijuana-advances.
18.Ibid.
19. "Governor Cuomo and Legislative Leaders Announce Agreement to Legalize Adult-Use Cannabis." Office of the Governor, the State of New York, Mar. 2021, https://www.governor.ny.gov/news/governor-cuomo-and-legislative-leaders-announce-agreement-legalize-adult-use-cannabis.
20.Boesen, Ulrik. "Sports Betting Might Come to a State Near You." The Tax Foundation, 3 Mar 2020, https://taxfoundation.org/legal-sports-betting-states/.
21."DGE Announces December 2019 Total Gaming Revenue Results." New Jersey Office of the Attorney General, and New Jersey Department of Law and Public Safety, 14 Jan. 2020, https://www.nj.gov/oag/ge/docs/Financials/PressRel2019/December2019.pdf.
22.Bartlett, Jessica. "Here’s where marijuana tax revenue has gone in Massachusetts." Boston Business Journal, 19 Aug. 2020, https://www.bizjournals.com/boston/news/2020/08/19/here-s-where-marijuana-tax-revenue-has-gone.html.
23.Vielkind, Jimmy. "New York Lawmakers Agree to Legalize Mobile Sports Betting." The Wall Street Journal, 7 Apr. 2021, https://www.wsj.com/articles/new-york-lawmakers-agree-to-legalize-mobile-sports-betting-11617826580.
24.Clukey, Keshia. "N.Y. Budget Deal Includes Wealth Tax, Mobile Sports Betting." Bloomberg Law, 6 Apr. 2021, https://news.bloomberglaw.com/employee-benefits/millionaires-tax-mobile-sports-betting-in-new-york-budget-deal?context=article-related.
25."The Marijuana Regulation and Taxation Act: A Summary." New York State Association of Counties (NYSAC), Apr. 2021, https://www.nysac.org/files/MRTA_Summary.pdf.
26."Governor Cuomo and Legislative Leaders Announce Agreement to Legalize Adult-Use Cannabis." Office of the Governor, the State of New York, Mar. 2021, https://www.governor.ny.gov/news/governor-cuomo-and-legislative-leaders-announce-agreement-legalize-adult-use-cannabis.
27."Letter from Director of Film Commission, Debra Markowitz." Nassau County Film Commission, 2020, https://www.nassaucountyny.gov/394/Film-Commission.
28."Economic & Fiscal Impact of the Nassau County Film Industry: March 2015 Update." Nassau County Industrial Development Agency, Camoin Associates, Mar. 2015, https://www.nassaucountyny.gov/DocumentCenter/View/13063/Nassau-County-Film-Industry---Economic-Analysis-2013-2014?bidId=.
29.Zou, Dandan. "Movie Studio Development Approved for Port Washington North, Ending Two-Year Process." Newsday, 13 Apr. 2021, https://www.newsday.com/long-island/nassau/port-washington-north-movie-studio-1.50212539.
30.Hampton, Daniel. "Tax Breaks Approved For $15M Port Washington Film Studio Plan." The Patch, 18 Sep. 2020, https://patch.com/new-york/portwashington/15m-tax-breaks-approved-port-washington-film-studio.
31.Pelaez, Robert. "United Bank of Switzerland gets naming rights for Belmont Arena." The Island Now, 24 Jul, 2020, https://theislandnow.com/rop/united-bank-of-switzerland-gets-naming-rights-for-belmont-arena/.
32.Boyle, Chris. "County Executive Bellone Announces New Title Sponsorship for Suffolk County Ballpark, Home of the Long Island Ducks." Long Island Business, 8 Sep. 2020, https://longislandbusiness.com/2020/09/county-executive-bellone-announces-new-title-sponsorship-for-suffolk-county-ballpark-home-of-the-long-island-ducks/.
33.Ibid.
34.Castaneda, Rebeca. "Transit Agencies Can Generate Revenue By Selling Naming Rights." Reason Foundation, 4 Apr. 2018, https://reason.org/commentary/transit-agencies-can-generate-revenue-by-selling-naming-rights/.
35."Film and Digital Media Industry: Los Angeles County Perspective.” Chief Executive Office, County of Los Angeles, http://file.lacounty.gov/SDSInter/bos/supdocs/128694.pdf.
36."Evaluating NYC Media Sector Development and Setting the State for Future Growth." The Boston Consulting Group, 8 May 2012, https://www1.nyc.gov/assets/mome/pdf/Media_in_NYC_2012.pdf.
37."Senator Kathy Marchione’s legislation allowing municipalities to lease naming rights to generate new revenues passes State Senate." The New York State Senate, 8 June 2017, https://www.nysenate.gov/newsroom/press-releases/kathleen-marchione/senator-kathy-marchiones-legislation-allowing.
38."Film and Digital Media Industry: Los Angeles County Perspective.” Chief Executive Office, County of Los Angeles, http://file.lacounty.gov/SDSInter/bos/supdocs/128694.pdf.