City of Saratoga Springs, NY
Saratoga County
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Table of Contents
Table of Contents
[HISTORY: Adopted by the City Council of the City of Saratoga Springs as indicated in article histories. Amendments noted where applicable.]
GENERAL REFERENCES
Territories and tax and other districts — See Charter, Title 11.
Assessor — See Ch. 6.
Special Assessment District — See Ch. 199.
Article I Utility Tax

§ 212-1 Imposition of tax.

§ 212-2 Definitions.

§ 212-3 Retention of records.

§ 212-4 Filing of returns.

§ 212-5 Tax payable with return.

§ 212-6 Insufficient returns.

§ 212-7 Notice.

§ 212-8 Penalties for offenses.

§ 212-9 Refunds.

§ 212-10 Tax as part of operating costs.

§ 212-11 Enforcement.

§ 212-12 Additional rules and regulations.

§ 212-13 Confidentiality of information; penalties for offenses.

§ 212-14 Disposition of funds.

Article II Harness Racing Tax

§ 212-15 Imposition of tax.

§ 212-16 Definitions.

§ 212-17 Collection of tax.

§ 212-18 Payment to City.

§ 212-19 Filing of return.

§ 212-20 Examination of records.

§ 212-21 Penalties and interest.

§ 212-22 Applicability of article.

Article III Senior Citizens Tax Exemption

§ 212-23 Grant of exemption.

§ 212-24 Income limitations.

§ 212-24.1 Extension of time to file in certain cases.

Article IV Special Tax Credits and Assessments

§ 212-25 Authorization.

§ 212-26 Application for exemption.

§ 212-27 Grant of exemption.

§ 212-28 Commencement of exemption.

Article V Veterans Tax Exemption

§ 212-29 Purpose.

§ 212-30 Intent.

§ 212-31 Word usage.

§ 212-32 Change of exemption.

§ 212-33 Effect on other provisions.

Article VI Collection of Delinquent Taxes

§ 212-34 Acceptance of statutory provisions.

Article VII Occupancy Tax

§ 212-35 Title.

§ 212-36 Intent.

§ 212-37 Definitions.

§ 212-38 Imposition of tax.

§ 212-39 Transitional provisions.

§ 212-40 Exempt organizations.

§ 212-41 Territorial limitations.

§ 212-42 Registration.

§ 212-43 Administration and collection.

§ 212-44 Records.

§ 212-45 Returns.

§ 212-46 Payment of tax.

§ 212-47 Determination of tax.

§ 212-48 Disposition of revenues.

§ 212-49 Refunds.

§ 212-50 Reserves.

§ 212-51 Remedies exclusive.

§ 212-52 Proceedings for recovery of tax.

§ 212-53 General powers of County Treasurer.

§ 212-54 Administration of oaths; compelling testimony.

§ 212-55 Reference to tax.

§ 212-56 Penalties and interest.

§ 212-57 Confidentiality of returns; penalties for offenses.

§ 212-58 Notices and time limits.

§ 212-59 Effectiveness of article.

Article VIII Business Investment Exemption

§ 212-60 Findings and purpose.

§ 212-61 Eligible properties.

§ 212-62 Eligible investments.

§ 212-63 Percent of exemption; computation.

§ 212-64 Commencement of exemption; inception.

§ 212-65 Ineligibility due to benefit from other incentive programs.

§ 212-66 Determination of eligibility thresholds.

§ 212-67 Submission of certificate of occupancy; completion to Accounts Department.

§ 212-68 Filing of proof of expenditure.

§ 212-69 Establishment of Industrial and Commercial Incentive Board.

Article IX Property Tax

§ 212-70 Collection.

§ 212-71 Copy on file.

Article X Alternative Veterans Exemption; Cold War Veterans Exemption

§ 212-72 Maximum exemptions allowable.

§ 212-73 When effective.

Article XI Historic Investment Exemption

§ 212-74 Purpose and intent.

§ 212-75 Eligible properties.

§ 212-76 Eligible investments.

§ 212-77 Percent of exemption; computation.

§ 212-78 Commencement of exemption; inception.

§ 212-79 Application.

§ 212-80 Procedure.

§ 212-81 Ineligibility due to benefits from other incentive programs.

§ 212-82 Enactment.

Article XII Disabled Persons Tax Exemption

§ 212-83 Grant of exemption.

§ 212-84 Income limitations.

Article XIII Parent or Grandparent Living Quarters Exemption

§ 212-85 Grant of exemption.

§ 212-86 Limitations.