NY Tax L § 1202-G-2 (2021)
2021 New York Laws TAX - Tax Article 29 - Taxes Authorized for Cities, Counties and School Districts Part 1 - Authority to Impose Taxes Sub Part A - Taxes Administered by Cities, Counties and School Districts 1202-G*2 - Tourist Home, Inn, Hotel or Motel Taxes in Saratoga County and the City of Saratoga Springs.

* § 1202-g. Tourist home, inn, hotel or motel taxes in Saratoga county and  the  city  of  Saratoga  Springs.  (1)  Notwithstanding  any  other provisions of law to the contrary, the  county  of  Saratoga  is  hereby authorized  and empowered to adopt and amend local laws imposing in such county a tax, in addition  to  any  other  tax  authorized  and  imposed pursuant  to this article, such as the legislature has or would have the power and authority to impose upon persons occupying tourist home,  inn, hotel  or motel rooms in such county. The rates of such tax shall be one percent of the per diem rental rate for  each  room  provided,  however, such tax shall not be applicable to a permanent resident of such tourist home, inn, hotel or motel or to rooms in a tourist home having less than four  rentable  units.  For  the  purposes  of  this  section  the  term "permanent resident" shall mean a person occupying any room or rooms  in a  tourist  home,  inn,  hotel  or motel for at least ninety consecutive days.  (1-a) Notwithstanding any other provisions of law to the contrary, the city  of  Saratoga  Springs,  in  the  county  of  Saratoga,  is  hereby authorized  and empowered to adopt and amend local laws imposing in such city a tax, in addition to any other tax authorized and imposed pursuant to this article, such as the legislature has or would have the power and authority to impose upon persons occupying tourist home, inn,  hotel  or motel  rooms in such city. The rates of such tax shall be one percent of the per diem rental rate for each room provided, however, such tax shall not be applicable to a permanent resident of  such  tourist  home,  inn, hotel  or  motel or to rooms in such lodging facilities having less than four rentable units.  (1-b) Notwithstanding any other provisions of law to the contrary, the city  of  Saratoga  Springs,  in  the  county  of  Saratoga,  is  hereby authorized  and empowered to adopt and amend local laws imposing in such city a tax, in addition to any other tax authorized and imposed pursuant to this article, such as the legislature has or would have the power and authority to impose upon persons occupying tourist home, inn,  hotel  or motel  rooms  in  such  city. The rates of such additional tax shall not exceed two percent of the per diem rental rate for each  room  provided, however,  such  tax  shall  not be applicable to a permanent resident of such tourist home, inn, hotel or motel  or  to  rooms  in  such  lodging facilities having less than four rentable units.  (1-c) Notwithstanding any other provisions of law to the contrary, the city  of  Saratoga  Springs,  in  the  county  of  Saratoga,  is  hereby authorized and empowered to adopt and amend local laws imposing in  such city a tax, in addition to any other tax authorized and imposed pursuant to this article, such as the legislature has or would have the power and authority  to  impose upon persons occupying tourist home, inn, hotel or motel rooms in such city. The rates of such  additional  tax  shall  not exceed  two  percent of the per diem rental rate for each room provided, however, such tax shall not be applicable to  a  permanent  resident  of such  tourist  home,  inn,  hotel  or  motel or to rooms in such lodging facilities having less than four rentable units.  (2) Such taxes  may  be  collected  and  administered  by  the  county treasurer  or other fiscal officers of Saratoga county by such means and in such manner as other taxes which are now collected  and  administered by such officers or as otherwise may be provided by such local law.  (3)  Such  local laws may provide that any taxes imposed shall be paid by the person liable therefor to the owner of  the  tourist  home,  inn, hotel  or  motel  room occupied or to the person entitled to be paid the rent or charge for the tourist home, inn, hotel or motel  room  occupied for  and  on  account of the county of Saratoga and the city of Saratoga Springs imposing the taxes and that such owner or person entitled to  be  paid  the  rent or charge shall be liable for the collection and payment of the taxes; and that such owner or person entitled to be paid the rent or charge shall have the same right in respect to collecting  the  taxes from the person occupying the tourist home, inn, hotel or motel room, or in  respect  to  nonpayment  of  the  taxes  by the person occupying the tourist home, inn, hotel or motel room, as if the taxes were a  part  of the  rent  or charge and payable at the same time as the rent or charge; provided, however, that the county treasurer or other fiscal officers of the county and fiscal officer of the city, specified in such local laws, shall be joined as a party  in  any  action  or  proceeding  brought  to collect  the taxes by the owner or by the person entitled to be paid the rent or charge.  (4) Such local laws may provide for the  filing  of  returns  and  the payment of the taxes on a monthly basis or on the basis of any longer or shorter period of time.  (5) This section shall not authorize the imposition of such taxes upon any of the following:   a.  The  state  of  New  York,  or any public 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  paragraph  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 paragraph.  (6)  Any  final  determination  of  the  amount  of  any taxes payable hereunder   shall   be   reviewable    for    error,    illegality    or unconstitutionality or any other reason whatsoever by a proceeding under article seventy-eight of the civil practice law and rules if application therefor  is  made  to  the  supreme  court within thirty days after the giving of the notice of such  final  determination,  provided,  however, that  any  such  proceeding  under  article  seventy-eight  of the civil practice law and rules shall not be instituted unless:   a. The amount of any taxes sought to be reviewed, with  such  interest and  penalties  thereon  as  may  be  provided  for  by  local  laws  or regulations shall be first deposited and there is filed an  undertaking, issued by a surety company authorized to transmit business in this state and  approved  by the superintendent of financial services of this state 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 taxes 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, interests 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.  (7) Where any taxes 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 seventy-eight of the civil practice law and  rules,  provided,  however, that  such  proceeding is instituted within thirty days after the giving of the notice of such denial, that a final determination  of  taxes  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 taxes confirmed, the petitioner will pay all costs and charges which may accrue in the  prosecution  of  such proceeding.  (8)  Except  in the case of a wilfully false or fraudulent return with intent to evade the taxes, no assessment of additional  taxes  shall  be made  after the expiration of more than three years from the date of the filing of a return, provided, however, that where  no  return  has  been filed as provided by law the taxes may be assessed at any time.  (9)  Revenues  resulting from the imposition of tax authorized by this section shall be paid into the treasury of the county  of  Saratoga  and shall  be  credited  to and deposited in the general fund of the county; the net collections therefrom shall thereafter be allocated by the board of supervisors of Saratoga county fifty percent  for  the  promotion  of tourism  and  conventions  and  fifty  percent  to  the  Saratoga County Prosperity Partnership, Inc. for the  promotion  of  tourism  and  other economic  development-related  purposes  provided, however, that the net collections pursuant to subdivision one-a of this section shall be  paid to the general fund of the city of Saratoga Springs, the net collections pursuant  to subdivision one-b of this section shall be paid to the city of Saratoga Springs convention and tourism bureau for use  in  marketing the  city of Saratoga Springs as a destination for conventions and group tours and the net collections pursuant  to  subdivision  one-c  of  this section  shall  be placed in an interest bearing capital reserve account to fund the expansion and renovation of the City Center until such  time as the expansion and renovation has been completed, and thereafter shall be  placed  in  a  special account which may be drawn upon to offset any operating deficit maintained by the City Center.  A  committee  of  nine persons  to  advise the board on expenditures made by the county for the promotion of tourism and conventions shall be appointed by such board of supervisors, four of whom shall  be  members  of  such  body  who  shall include  the chair of the board of supervisors, the chair of the board's economic development committee, the chair of the board's law and finance committee, and one member of the board of supervisors who also serves as a director of the Saratoga County Prosperity Partnership, Inc. and  five additional  members who shall include a representative from the Saratoga county chamber  of  commerce,  a  representative  from  the  chamber  of southern  Saratoga county, a representative from the Saratoga convention and tourism bureau, a representative  from  the  Saratoga  Springs  city center authority and the Saratoga county treasurer.  (10)  Such local laws as may be enacted pursuant to this section shall remain in full force and effect only so long as the board of supervisors of Saratoga county shall continue to expend for industrial  and  tourist promotion  at least fifty thousand dollars per annum of funds other than those revenues collected pursuant to this section  and  the  local  laws passed hereunder.  (11)  If  any  provision of this section or the application thereof to any person or circumstance shall be held invalid, the remainder of  this  section  and  the  application  of  such  provision  to other persons or circumstances shall not be affected thereby.   * NB There are 4 § 1202-g's