BILL NUMBER: S6998
SPONSOR: TEDISCO
 
TITLE OF BILL:
An act to amend the tax law, in relation to hotel and motel taxes in
Saratoga county and the city of Saratoga Springs
 
PURPOSE:
Relates to hotel and motel taxes in Saratoga County and the city of
Saratoga Springs
 
SUMMARY OF PROVISIONS:
§ 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 subdivision 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. Notwithstand-
ing any other provisions of law to the contrary, the county of Saratoga
is hereby authorized and empowered to adopt and amend local laws impos-
ing 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. This is
followed by definitions of words/terms, and how such taxes are collected
and administered
 
JUSTIFICATION:
This bill is being introduced at the request of the Saratoga County
Board of Supervisors, in order to cover the County's cost of monitoring,
reporting and enforcement of recently enacted "short term rental" legis-
lation. The measure amends Saratoga County's Occupancy Tax Law to Remove
the Four-Unit Occupancy Tax Exemption and by Establishing a 3% Occupancy
Tax Cap, which would remain among the lowest in New York State.
 
FISCAL IMPLICATIONS:
None to the state.
 
EFFECTIVE DATE:
This act shall take effect immediately.