S T A T E   O F   N E W   Y O R K
 ________________________________________________________________________
 
                                   7634
 
                        2025-2026 Regular Sessions
 
                           I N  A S S E M B L Y
 
                               April 2, 2025
                                ___________
 
 Introduced  by  M.  of A. McDONALD, WOERNER -- read once and referred to
   the Committee on Ways and Means
 
 AN ACT to amend the tax law, in relation to hotel  and  motel  taxes  in
   Saratoga county and the city of Saratoga Springs
 
   THE  PEOPLE OF THE STATE OF NEW YORK, REPRESENTED IN SENATE AND ASSEM-
 BLY, DO ENACT AS FOLLOWS:
 
   Section 1. Section 1202-g of the tax law, as amended by chapter 372 of
 the laws of 1987, subdivisions 1-a and 1-b as  amended  and  subdivision
 1-c  as added by chapter 24 of the laws of 2003, paragraph a of subdivi-
 sion 6 as further amended by section 104 of part A of chapter 62 of  the
 laws  of 2011 and subdivision 9 as amended by chapter 262 of the laws of
 2015, is amended to read as follows:
   § [1202-g. Tourist home, inn, hotel] 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  [tourist
 home,  inn,]  hotel or motel rooms in such county. The rates of such tax
 shall [be one] 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 [such tourist home, inn,] A hotel or motel [or  to
 rooms in a tourist home having less than four rentable units].
   B. For the purposes of this section [the term]:
   (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
 
  EXPLANATION--Matter in ITALICS (underscored) is new; matter in brackets
                       [ ] is old law to be omitted.
                                                            LBD10862-02-5
 A. 7634                             2
 
              

   (II) "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 author-
 ized 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]  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 [tour-
 ist 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 author-
 ized 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  author-
 ized 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 treas-
 urer 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
 A. 7634                             3
 
 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 poli-
 tical subdivision of the state;
   b. The United States of America, insofar as it is  immune  from  taxa-
 tion;
   c.  Any corporation or association, or trust, or community chest, fund
 or foundation organized and operated exclusively for religious, charita-
 ble or educational purposes, or for the prevention of cruelty  to  chil-
 dren  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  here-
 under  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  regu-
 lations  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 prop-
 A. 7634                             4
 
 er 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] 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 [fifty percent] for the  promotion  of
 tourism  and [conventions and fifty percent to the Saratoga County Pros-
 perity Partnership, Inc. for the promotion of tourism and] other econom-
 ic  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 south-
 ern 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.
   § 2. This act shall take effect immediately.