2023 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