Legislation
SECTION 1202-G*2
Tourist home, inn, hotel or motel taxes in Saratoga county and the city of Saratoga Springs
Tax (TAX) CHAPTER 60, ARTICLE 29, PART 1, SUBPART A
* § 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
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