N.Y. Tax Law § 1202-G-1 — Hotel or motel taxes in Saratoga county and the city of Saratoga Springs

§ 1202-g-1. Hotel or motel taxes in Saratoga county and the city of\nSaratoga Springs. (1) a. Notwithstanding any other provisions of law to\nthe contrary, the county of Saratoga is hereby authorized and empowered\nto adopt and amend local laws imposing in such county a tax, in addition\nto any other tax authorized and imposed pursuant to this article, such\nas the legislature has or would have the power and authority to impose\nupon persons occupying hotel or motel rooms in such county. The rates of\nsuch tax shall not exceed three percent of the per diem rental rate for\neach room provided, however, such tax shall not be applicable to a\npermanent resident of a hotel or motel.\n b. For the purposes of this section:\n (i) "hotel" or "motel" shall mean and include any facility consisting\nof rentable units and providing lodging on an overnight basis and shall\ninclude those facilities designated and commonly known as "bed and\nbreakfast" and "tourist" facilities; and\n (ii) "permanent resident" shall mean a person occupying any room or\nrooms in a hotel or motel for at least ninety consecutive days.\n (1-a) Notwithstanding any other provisions of law to the contrary, the\ncity of Saratoga Springs, in the county of Saratoga, is hereby\nauthorized and empowered to adopt and amend local laws imposing in such\ncity a tax, in addition to any other tax authorized and imposed pursuant\nto this article, such as the legislature has or would have the power and\nauthority to impose upon persons occupying hotel or motel rooms in such\ncity. The rates of such tax shall not exceed one percent of the per diem\nrental rate for each room provided, however, such tax shall not be\napplicable to a permanent resident of such hotel or motel.\n (1-b) Notwithstanding any other provisions of law to the contrary, the\ncity of Saratoga Springs, in the county of Saratoga, is hereby\nauthorized and empowered to adopt and amend local laws imposing in such\ncity a tax, in addition to any other tax authorized and imposed pursuant\nto this article, such as the legislature has or would have the power and\nauthority to impose upon persons occupying hotel or motel rooms in such\ncity. The rates of such additional tax shall not exceed two percent of\nthe per diem rental rate for each room provided, however, such tax shall\nnot be applicable to a permanent resident of such hotel or motel.\n (1-c) Notwithstanding any other provisions of law to the contrary, the\ncity of Saratoga Springs, in the county of Saratoga, is hereby\nauthorized and empowered to adopt and amend local laws imposing in such\ncity a tax, in addition to any other tax authorized and imposed pursuant\nto this article, such as the legislature has or would have the power and\nauthority to impose upon persons occupying hotel or motel rooms in such\ncity. The rates of such additional tax shall not exceed two percent of\nthe per diem rental rate for each room provided, however, such tax shall\nnot be applicable to a permanent resident of such hotel or motel.\n (2) Such taxes may be collected and administered by the county\ntreasurer or other fiscal officers of Saratoga county by such means and\nin such manner as other taxes which are now collected and administered\nby such officers or as otherwise may be provided by such local law.\n (3) Such local laws may provide that any taxes imposed shall be paid\nby the person liable therefor to the owner of the hotel or motel room\noccupied or to the person entitled to be paid the rent or charge for the\nhotel or motel room occupied for and on account of the county of\nSaratoga and the city of Saratoga Springs imposing the taxes and that\nsuch owner or person entitled to be paid the rent or charge shall be\nliable for the collection and payment of the taxes; and that such owner\nor person entitled to be paid the rent or charge shall have the same\nright in respect to collecting the taxes from the person occupying the\nhotel or motel room, or in respect to nonpayment of the taxes by the\nperson occupying the hotel or motel room, as if the taxes were a part of\nthe rent or charge and payable at the same time as the rent or charge;\nprovided, however, that the county treasurer or other fiscal officers of\nthe county and fiscal officer of the city, specified in such local laws,\nshall be joined as a party in any action or proceeding brought to\ncollect the taxes by the owner or by the person entitled to be paid the\nrent or charge.\n (4) Such local laws may provide for the filing of returns and the\npayment of the taxes on a monthly basis or on the basis of any longer or\nshorter period of time.\n (5) This section shall not authorize the imposition of such taxes upon\nany of the following:\n a. The state of New York, or any public corporation (including a\npublic corporation created pursuant to agreement or compact with another\nstate or the dominion of Canada), improvement district or other\npolitical subdivision of the state;\n b. The United States of America, insofar as it is immune from\ntaxation;\n c. Any corporation or association, or trust, or community chest, fund\nor foundation organized and operated exclusively for religious,\ncharitable or educational purposes, or for the prevention of cruelty to\nchildren or animals, and no part of the net earnings of which inures to\nthe benefit of any private shareholder or individual and no substantial\npart of the activities of which is carrying on propaganda, or otherwise\nattempting to influence legislation; provided, however, that nothing in\nthis paragraph shall include an organization operated for the primary\npurpose of carrying on a trade or business for profit, whether or not\nall of its profits are payable to one or more organizations described in\nthis paragraph.\n (6) Any final determination of the amount of any taxes payable\nhereunder shall be reviewable for error, illegality or\nunconstitutionality or any other reason whatsoever by a proceeding under\narticle seventy-eight of the civil practice law and rules if application\ntherefor is made to the supreme court within thirty days after the\ngiving of the notice of such final determination, provided, however,\nthat any such proceeding under article seventy-eight of the civil\npractice law and rules shall not be instituted unless:\n a. The amount of any taxes sought to be reviewed, with such interest\nand penalties thereon as may be provided for by local laws or\nregulations shall be first deposited and there is filed an undertaking,\nissued by a surety company authorized to transmit business in this state\nand approved by the superintendent of financial services of this state\nas to solvency and responsibility, in such amount as a justice of the\nsupreme court shall approve to the effect that if such proceeding be\ndismissed or the taxes confirmed the petitioner will pay all costs and\ncharges which may accrue in the prosecution of such proceeding; or\n b. At the option of the petitioner such undertaking may be in a sum\nsufficient to cover the taxes, interests and penalties stated in such\ndetermination plus the costs and charges which may accrue against it in\nthe prosecution of the proceeding, in which event the petitioner shall\nnot be required to pay such taxes, interest or penalties as a condition\nprecedent to the application.\n (7) Where any taxes imposed hereunder shall have been erroneously,\nillegally or unconstitutionally collected and application for the refund\nthereof duly made to the proper fiscal officer or officers, and such\nofficer or officers shall have made a determination denying such refund,\nsuch determination shall be reviewable by a proceeding under article\nseventy-eight of the civil practice law and rules, provided, however,\nthat such proceeding is instituted within thirty days after the giving\nof the notice of such denial, that a final determination of taxes due\nwas not previously made, and that an undertaking is filed with the\nproper fiscal officer or officers in such amount and with such sureties\nas a justice of the supreme court shall approve to the effect that if\nsuch proceeding be dismissed or the taxes confirmed, the petitioner will\npay all costs and charges which may accrue in the prosecution of such\nproceeding.\n (8) Except in the case of a willfully false or fraudulent return with\nintent to evade the taxes, no assessment of additional taxes shall be\nmade after the expiration of more than three years from the date of the\nfiling of a return, provided, however, that where no return has been\nfiled as provided by law the taxes may be assessed at any time.\n (9) Revenues resulting from the imposition of tax authorized by this\nsection shall be paid into the treasury of the county of Saratoga and\nshall be credited to and deposited in the general fund of the county;\nthe net collections therefrom shall thereafter be allocated by the board\nof supervisors of Saratoga county for the promotion of tourism and other\neconomic development-related purposes provided, however, that the net\ncollections pursuant to subdivision one-a of this section shall be paid\nto the general fund of the city of Saratoga Springs, the net collections\npursuant to subdivision one-b of this section shall be paid to the city\nof Saratoga Springs convention and tourism bureau for use in marketing\nthe city of Saratoga Springs as a destination for conventions and group\ntours and the net collections pursuant to subdivision one-c of this\nsection shall be placed in an interest bearing capital reserve account\nto fund the expansion and renovation of the City Center until such time\nas the expansion and renovation has been completed, and thereafter shall\nbe placed in a special account which may be drawn upon to offset any\noperating deficit maintained by the City Center.\n (10) If any provision of this section or the application thereof to\nany person or circumstance shall be held invalid, the remainder of this\nsection and the application of such provision to other persons or\ncircumstances shall not be affected thereby.\n