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Saratoga County, NY
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2023-02-23
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Part II: General Legislation
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Chapter 310 Taxation
Part I: Administrative Legislation
Ch 1
General Provisions
Ch 12
Continuity of Government
Ch 13
Contracts
Ch 17
County Land, Conveyance of
Ch 24
Defense and Indemnification
Ch 32
Emergency Management
Ch 36
Empire Zone
Ch 42
Ethics, Code of
Ch 49
Flag, Official
Part II: General Legislation
Ch 125
Airport
Ch 133
Alarm Systems and Emergency Communications
Ch 137
Alcoholic Beverages
Ch 143
Animals
Ch 158
Construction Codes, Uniform
Ch 168
Fireworks
Ch 170
Food Delivery Services
Ch 173
Funerals
Ch 179
Games of Chance
Ch 186
Geodetic Survey Monumentation
Ch 195
Hazardous Materials
Ch 235
Nuisances
Ch 239
Parks and Recreation
Ch 260
Sewer District No. 1
Ch 264
Sex Offenders
Ch 277
Solid Waste
Ch 285
Storm Sewers
Ch 296
Streets and Sidewalks
Ch 310
Taxation
Ch 310 Art I
Tax on Admission to Running Horse Race Meetings
§ 310-1
Statutory authority; tax imposed.
§ 310-2
Collection of tax.
§ 310-3
Payment of tax.
§ 310-4
Filing of returns.
§ 310-5
Authority of Treasurer.
§ 310-6
Penalty and interest.
Ch 310 Art II
Senior Citizen Exemption
§ 310-7
Purpose.
§ 310-8
Exemption granted; conditions.
§ 310-9
Exemption on decreasing-percentage basis.
Ch 310 Art III
Room Occupancy Tax
§ 310-10
Title; intent.
§ 310-11
Definitions.
§ 310-12
Imposition of tax.
§ 310-13
Transitional provisions.
§ 310-14
Exempt organizations.
§ 310-15
Territorial limitations.
§ 310-16
Registration.
§ 310-17
Administration and collection.
§ 310-18
Records to be kept.
§ 310-19
Returns.
§ 310-20
Payment of tax.
§ 310-21
Determination of tax.
§ 310-22
Disposition of revenues.
§ 310-23
Refunds.
§ 310-24
Reserves.
§ 310-25
Remedies exclusive.
§ 310-26
Proceedings to recover tax.
§ 310-27
General powers of County Treasurer.
§ 310-28
Administration of oaths and compelling testimony.
§ 310-29
Reference to tax.
§ 310-30
Penalties and interest.
§ 310-31
Confidentiality of returns.
§ 310-32
Notices and limitation of time.
§ 310-33
When effective.
§ 310-34
Severability.
Ch 310 Art IV
Sales Tax
§ 310-35
Definitions.
§ 310-36
Imposition of sales tax.
§ 310-37
Transitional provisions.
§ 310-38
Imposition of compensating use tax.
§ 310-39
Special rules for computing receipts and consideration.
§ 310-40
Exemptions from sales and use taxes.
§ 310-41
Exempt organizations.
§ 310-42
Deliveries outside County; deliveries within County of property sold or serviced elsewhere.
§ 310-43
Certain sales of motor vehicles; proof required for registration of motor vehicles.
§ 310-44
Territorial limitations.
§ 310-45
Exemptions from use tax.
§ 310-46
Refunds or credits based on proof of certain uses.
§ 310-47
Administration and collection.
§ 310-48
Disposition of revenues.
§ 310-49
Construction and enforcement.
§ 310-50
Severability.
§ 310-51
Effective date.
Ch 310 Art V
Exemption for Property Improvements for Disabled Persons
§ 310-52
Purpose.
§ 310-53
Exemption granted.
Ch 310 Art VI
Collection of Delinquent Village Taxes
§ 310-54
Collection by County Treasurer.
§ 310-55
Payment; appropriation.
§ 310-56
Relevy.
§ 310-57
Payment prior to relevy.
§ 310-58
Power, authority and remedies.
§ 310-59
Severability.
Ch 310 Art VII
Interest on County Property Taxes
§ 310-60
Towns authorized to retain interest.
§ 310-61
Payment.
Ch 310 Art VIII
Relevy of Local Remediation Expenses
§ 310-62
Purpose.
§ 310-63
Procedure.
Ch 310 Art IX
Alternative Veterans Exemption
§ 310-64
Maximum exemptions.
Ch 310 Art X
Exemption for Volunteer Firefighters and Ambulance Workers
§ 310-65
Legislative intent.
§ 310-66
Exemptions for certain volunteer firefighters and ambulance workers.
§ 310-67
Eligibility requirements.
§ 310-68
Twenty-year members.
§ 310-68.1
Unremarried spouse of volunteer.
§ 310-68.2
Application.
§ 310-68.3
No diminution of current benefits.
§ 310-68.4
When effective.
Ch 310 Art XI
Exemption for Cold War Veterans
§ 310-69
Definitions.
§ 310-70
Purpose.
§ 310-71
Exemption granted.
§ 310-72
Exception.
§ 310-73
Duration.
§ 310-74
Application for exemption.
Ch 310 Art XII
Truth in Taxation
§ 310-75
Legislative intent; purpose.
§ 310-76
Annual property tax bill data.
§ 310-77
Tax bill flyer.
§ 310-78
Procedure.
§ 310-79
When effective.
§ 310-80
Incorporation into County Code.
Ch 310 Art XIII
PILOT Agreements for Solar Energy Systems
§ 310-81
Title.
§ 310-82
Purpose.
§ 310-83
Authority.
§ 310-84
Definitions.
§ 310-85
PILOT required.
§ 310-86
Contents of PILOT agreements.
§ 310-87
Severability.
§ 310-88
When effective.
Ch 325
Vehicles and Traffic
Ch 330
Weapons
Ch 335
Youth Deer Hunting Program
Appendix
Ch A400
(Reserved)
Disposition List
Ch DL
Disposition List
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Chapter 310
Taxation
[HISTORY: Adopted by the Board of Supervisors of Saratoga County as indicated in article histories. Amendments noted where applicable.]
Article I
Tax on Admission to Running Horse Race Meetings
chevron_right
§ 310-1
Statutory authority; tax imposed.
chevron_right
§ 310-2
Collection of tax.
chevron_right
§ 310-3
Payment of tax.
chevron_right
§ 310-4
Filing of returns.
chevron_right
§ 310-5
Authority of Treasurer.
chevron_right
§ 310-6
Penalty and interest.
chevron_right
Article II
Senior Citizen Exemption
chevron_right
§ 310-7
Purpose.
chevron_right
§ 310-8
Exemption granted; conditions.
chevron_right
§ 310-9
Exemption on decreasing-percentage basis.
chevron_right
Article III
Room Occupancy Tax
chevron_right
§ 310-10
Title; intent.
chevron_right
§ 310-11
Definitions.
chevron_right
§ 310-12
Imposition of tax.
chevron_right
§ 310-13
Transitional provisions.
chevron_right
§ 310-14
Exempt organizations.
chevron_right
§ 310-15
Territorial limitations.
chevron_right
§ 310-16
Registration.
chevron_right
§ 310-17
Administration and collection.
chevron_right
§ 310-18
Records to be kept.
chevron_right
§ 310-19
Returns.
chevron_right
§ 310-20
Payment of tax.
chevron_right
§ 310-21
Determination of tax.
chevron_right
§ 310-22
Disposition of revenues.
chevron_right
§ 310-23
Refunds.
chevron_right
§ 310-24
Reserves.
chevron_right
§ 310-25
Remedies exclusive.
chevron_right
§ 310-26
Proceedings to recover tax.
chevron_right
§ 310-27
General powers of County Treasurer.
chevron_right
§ 310-28
Administration of oaths and compelling testimony.
chevron_right
§ 310-29
Reference to tax.
chevron_right
§ 310-30
Penalties and interest.
chevron_right
§ 310-31
Confidentiality of returns.
chevron_right
§ 310-32
Notices and limitation of time.
chevron_right
§ 310-33
When effective.
chevron_right
§ 310-34
Severability.
chevron_right
Article IV
Sales Tax
chevron_right
§ 310-35
Definitions.
chevron_right
§ 310-36
Imposition of sales tax.
chevron_right
§ 310-37
Transitional provisions.
chevron_right
§ 310-38
Imposition of compensating use tax.
chevron_right
§ 310-39
Special rules for computing receipts and consideration.
chevron_right
§ 310-40
Exemptions from sales and use taxes.
chevron_right
§ 310-41
Exempt organizations.
chevron_right
§ 310-42
Deliveries outside County; deliveries within County of property sold or serviced elsewhere.
chevron_right
§ 310-43
Certain sales of motor vehicles; proof required for registration of motor vehicles.
chevron_right
§ 310-44
Territorial limitations.
chevron_right
§ 310-45
Exemptions from use tax.
chevron_right
§ 310-46
Refunds or credits based on proof of certain uses.
chevron_right
§ 310-47
Administration and collection.
chevron_right
§ 310-48
Disposition of revenues.
chevron_right
§ 310-49
Construction and enforcement.
chevron_right
§ 310-50
Severability.
chevron_right
§ 310-51
Effective date.
chevron_right
Article V
Exemption for Property Improvements for Disabled Persons
chevron_right
§ 310-52
Purpose.
chevron_right
§ 310-53
Exemption granted.
chevron_right
Article VI
Collection of Delinquent Village Taxes
chevron_right
§ 310-54
Collection by County Treasurer.
chevron_right
§ 310-55
Payment; appropriation.
chevron_right
§ 310-56
Relevy.
chevron_right
§ 310-57
Payment prior to relevy.
chevron_right
§ 310-58
Power, authority and remedies.
chevron_right
§ 310-59
Severability.
chevron_right
Article VII
Interest on County Property Taxes
chevron_right
§ 310-60
Towns authorized to retain interest.
chevron_right
§ 310-61
Payment.
chevron_right
Article VIII
Relevy of Local Remediation Expenses
chevron_right
§ 310-62
Purpose.
chevron_right
§ 310-63
Procedure.
chevron_right
Article IX
Alternative Veterans Exemption
chevron_right
§ 310-64
Maximum exemptions.
chevron_right
Article X
Exemption for Volunteer Firefighters and Ambulance Workers
chevron_right
§ 310-65
Legislative intent.
chevron_right
§ 310-66
Exemptions for certain volunteer firefighters and ambulance workers.
chevron_right
§ 310-67
Eligibility requirements.
chevron_right
§ 310-68
Twenty-year members.
chevron_right
§ 310-68.1
Unremarried spouse of volunteer.
chevron_right
§ 310-68.2
Application.
chevron_right
§ 310-68.3
No diminution of current benefits.
chevron_right
§ 310-68.4
When effective.
chevron_right
Article XI
Exemption for Cold War Veterans
chevron_right
§ 310-69
Definitions.
chevron_right
§ 310-70
Purpose.
chevron_right
§ 310-71
Exemption granted.
chevron_right
§ 310-72
Exception.
chevron_right
§ 310-73
Duration.
chevron_right
§ 310-74
Application for exemption.
chevron_right
Article XII
Truth in Taxation
chevron_right
§ 310-75
Legislative intent; purpose.
chevron_right
§ 310-76
Annual property tax bill data.
chevron_right
§ 310-77
Tax bill flyer.
chevron_right
§ 310-78
Procedure.
chevron_right
§ 310-79
When effective.
chevron_right
§ 310-80
Incorporation into County Code.
chevron_right
Article XIII
PILOT Agreements for Solar Energy Systems
chevron_right
§ 310-81
Title.
chevron_right
§ 310-82
Purpose.
chevron_right
§ 310-83
Authority.
chevron_right
§ 310-84
Definitions.
chevron_right
§ 310-85
PILOT required.
chevron_right
§ 310-86
Contents of PILOT agreements.
chevron_right
§ 310-87
Severability.
chevron_right
§ 310-88
When effective.
chevron_right