Legislation

§ 1202-g-1. Hotel or motel taxes in Saratoga county and the city of
Saratoga Springs. (1) a. 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 hotel or motel rooms in such county. The rates of
such tax shall not exceed three percent of the per diem rental rate for
each room provided, however, such tax shall not be applicable to a
permanent resident of a hotel or motel.

b. For the purposes of this section:

(i) "hotel" or "motel" shall mean and include any facility consisting
of rentable units and providing lodging on an overnight basis and shall
include those facilities designated and commonly known as "bed and
breakfast" and "tourist" facilities; and

(ii) "permanent resident" shall mean a person occupying any room or
rooms in a 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 hotel or motel rooms in such
city. The rates of such tax shall not exceed 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 hotel or motel.

(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 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 hotel or motel.

(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 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 hotel or motel.

(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 hotel or motel room
occupied or to the person entitled to be paid the rent or charge for the
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
hotel or motel room, or in respect to nonpayment of the taxes by the
person occupying the 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 willfully 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 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.

(10) 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.