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

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.