[Adopted 8-17-1987 by L.L. No. 3-1987 as Title XIA of the
City Charter; amended in its entirety 4-15-2003 by L.L. No. 2-2003]
This article shall be known as the "Saratoga Springs Room Occupancy
Tax Law."
The intent of this article shall be to promote tourism and conventions
in the City of Saratoga Springs.
When used in this article, the following terms shall mean:
The City of Saratoga Springs.
The County of Saratoga.
The Treasurer of the County of Saratoga.
The use or possession or the right to the use or possession
of any room in a tourist home, hotel or motel. Right to the use or
possession includes the right of a room remarketer as described in
this section.
[Amended 10-2-2012 by L.L. No. 4-2012]
A person who, for a consideration, uses, possesses, or has
the right to use or possess any room in a tourist home, inn, hotel
or motel under any lease, concession, permit, right of access, license
to use or other agreement or otherwise. "Right to use or possess"
includes the rights of a room remarketer as described in this section.
[Amended 10-2-2012 by L.L. No. 4-2012]
Any person operating a tourist home, inn, motel or hotel
with four or more rentable units in the City of Saratoga Springs,
including but not limited to the owner or proprietor of such premises,
lessee, sublessee, mortgagee in possession, licensee or any other
person otherwise operating such tourist home, inn, hotel or motel.
Such term shall also include a room remarketer and such room remarketer
shall be deemed to operate a hotel, motel or tourist home, or portion
thereof, with respect to which such person has the rights of a room
remarketer.
[Amended 10-2-2012 by L.L. No. 4-2012]
Any occupant of any room or moms in a tourist home, inn,
hotel or motel for at least 90 consecutive days shall be considered
a permanent resident with regard to the period of such occupancy.
An individual, partnership, society, association, joint-stock
company, corporation, estate, receiver, trustee, assignee, referee
and any other person acting in a fiduciary or representative capacity,
whether appointed by a court or otherwise, and any combination of
the foregoing.
The consideration received for occupancy, including any service
or charge or amount required to be paid as a condition for occupancy,
valued in money, whether received in money or otherwise, and whether
received by the operator or a room remarketer or another person on
behalf of either of them.
[Amended 10-2-2012 by L.L. No. 4-2012]
Any return filed or required to be filed as herein provided.
Any room or rooms of any kind in any part or portion of a
tourist home, inn, hotel or motel which are available for or let out
for any purpose other than a place of assembly.
A person who reserves, arranges for, conveys, or furnishes
occupancy, whether directly or indirectly, to an occupant for rent
in an amount determined by the room remarketer, directly or indirectly,
whether pursuant to a written or other agreement. Such person's ability
or authority to reserve, arrange for, convey, or furnish occupancy
directly or indirectly, and to determine rent therefore, shall be
the "rights of a room remarketer". A room remarketer is not a permanent
resident with respect to a room for which such person has the rights
of a room remarketer.
[Amended 10-2-2012 by L.L. No. 4-2012]
A building or portion of it which is regularly used and kept
open as such for the lodging of guests; the terms "tourist home,"
"inn," "bed-and-breakfast," "hotel" or "motel," "motor court" or similar
hotel- or motel-type of accommodations, by whatever name designated.
[Amended 10-2-2012 by L.L. No. 4-2012]
A.
On and after the first day of October, 1987, there is hereby imposed
and there shall be paid a tax of 1% upon the rent for every occupancy
of a room or rooms in a tourist home, inn, hotel or motel in this
City, except that the tax shall not be imposed upon a permanent resident.
B.
On and after the first day of August, 1991, there is hereby imposed an there shall be paid a tax of 2% upon the rent for every occupant of a room or rooms in a tourist home, inn, hotel or motel in this City, except that the tax shall not be imposed upon a permanent resident. This tax shall be in addition to and not in limitation of the tax imposed by Subsection A above.
C.
On and after the first day of June, 2003, there is hereby imposed and there shall be paid a tax of 2% upon the rent for every occupant of a room or rooms in a tourist home, inn, hotel or motel in this City, except that the tax shall not be imposed upon a permanent resident. This tax shall be in addition to and not in limitation of the tax imposed by Subsections A and B above.
D.
The tax imposed in this section upon the rent received by a room
remarketer shall hereby be imposed and paid on and after the first
day of October, 20 12.
E.
When occupancy is provided, for a single consideration, with property,
services, amusement charges, or any other items, the separate sale
of which is not subject to tax under this local law, the entire consideration
shall be treated as rent subject to tax under this section; provided,
however, that where the amount of rent for occupancy is stated separately
from the price of such property, services, amusement charges, or other
items, on any sales slip, invoice, receipt, or other statement given
the occupant, and such rent is reasonable in relation to the value
of such property, services, amusement charges, or other items, only
such separately stated rent will be subject to tax under this section.
F.
Collection of tax.
(1)
In regards to the collection of tax on occupancies by room remarketers, when occupancy is provided for a single consideration with property, services, amusement charges or any other items, whether or not such other items are taxable, the rent portion of the consideration for such transaction shall be computed as follows: either the total consideration received by the room remarketer multiplied by a fraction, the numerator of which shall be the consideration payable for the occupancy by the room remarketer and the denominator of which shall be such consideration payable for the occupancy plus the consideration payable by the remarketer for the other items being sold, or by any other method as may be authorized by the Commissioner of the New York State Department of Taxation and Finance for the tax imposed by Subdivision (e) of § 1105 of the Tax Law of the State of New York, or by any other method as may be authorized by the County Treasurer, If the room remarketer fails to separately state the tax on the rent so computed on a sales slip, invoice, receipt, or other statement given to the occupant in the manner prescribed in Subsection F(2) of this section or fails to maintain records of all prices of all components of a transaction covered by this subsection, the entire consideration shall be treated as rent subject to tax under this section. Nothing herein shall be construed to subject to tax or exempt from tax any service or property or amusement charge or other items otherwise subject to tax or exempt from tax under Article 28 or Article 29 of the Tax Law of the State of New York. A room remarketer's records of the consideration payable for all components of a transaction covered by this subsection are records required to be maintained for purposes of § 212-44 of this article.
(2)
In regard to the collection of tax on occupancies by room remarketers, including a transaction described in Subsection F(1) of this section, the requirements of this section shall be deemed satisfied if the remarketer gives the customer a sales slip, invoice receipt, or other statement of the price prior to the customer's completion of his or her occupancy, on which the amount of tax due under this article is stated. The room remarketer must keep a copy of this invoice as required by § 212-44 of this article, or must keep electronic records that accurately reflect the information that is on the invoice provided to the customer.
(3)
In regards to the reporting and the payment to the County Treasurer
by room remarketers of tax due on occupancies, a room remarketer shall
report such tax due, including in regard to a transaction described
in this subsection, on the return due for the filing period in which
the occupancy ends and, at the time of filing such return, to pay
to the County Treasurer the total amount due.
[Amended 10-2-2012 by L.L. No. 4-2012]
A.
Except as provided in § 212-39B herein, the tax imposed by § 212-38 above shall be pain on any occupancy on and after the first day of June, 2003, although such occupancy is pursuant to a prior written contract, lease or other arrangement. Except as provided in § 212-39B herein, where rent is paid on a weekly, monthly or other term basis, the rent shall be subject to the tax imposed by this article to the extent that it covers any period on and after the first day of June, 2003.
B.
The tax imposed by this local law upon the rent received by a room
remarketer shall be paid upon any occupancy on and after the first
day of October, 2012 although such occupancy is pursuant to a prior
contract, lease or other arrangement. Where rent is paid to a room
remarketer on a weekly, monthly or other term basis, the rent shall
be subject to the tax imposed by this local law to the extent that
it covers any period on and after the first day of October, 2012 .
Except as otherwise provided in this article, any use or occupancy
by any of the following shall not be subject to the tax imposed by
this article:
A.
The State of New York or any of its agencies, instrumentalities,
public corporations (including a public corporation created pursuant
to agreement or compact with another state or Canada), improvement
districts or political subdivisions of the state.
B.
The United States of America or any of its agencies and instrumentalities,
insofar as it is immune from taxation.
C.
Any corporation, association, 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 subsection 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 subsection.
D.
Where any organization described in Subsection C of this section carries on its activities in furtherance of the purposes for which it was organized on premises in which, as part of said activities, it operates a tourist home, inn, hotel or motel, occupancy of rooms in the premises and rents therefrom received by such corporation or association shall not be subject to tax hereunder.
E.
A tourist home, inn, hotel or motel having fewer than four rentable
units.
The tax imposed by this article shall apply only within the
territorial limits of the City of Saratoga Springs.
[Amended 10-2-2012 by L.L. No. 4-2012]
Within 10 days after the effective date of this article, as
amended, or, in the case of operators commencing business after such
effective date, within three days after such commencement or opening,
or in the case of a room remarketer conducting business on or as of
the first day of October, twenty twelve, within 20 days thereafter,
or in the case of a room remarketer commencing business after the
first day of October, twenty twelve, within 20 days after such commencement,
every operator shall file with the County Treasurer a certificate
of registration in a form prescribed by the County Treasurer. The
County Treasurer shall, within five days after such registration,
issue, without charge to each operator, a certificate of authority
empowering such operator to collect the tax from the occupant and
a duplicate thereof for each additional tourist home, inn, hotel or
motel of such operator. Each certificate or duplicate shall state
the tourist home, hotel, or motel of such operator. Each certificate
or duplicate shall state the tourist home, inn, hotel or motel to
which it is applicable. Such certificates of authority shall be prominently
displayed by the operator in such manner that it may be seen and come
to the notice of all occupants and persons seeking occupancy. Such
certificates shall be nonassignable and nontransferable and shall
be surrendered immediately to the County Treasurer upon the cessation
of business at the tourist home, inn, hotel or motel named or upon
its sale or transfer.
A.
The tax imposed by this article shall be administered and collected
by the County Treasurer of the County of Saratoga or other fiscal
officers of the county by such means and in such manner as are other
taxes which are now collected and administered or as otherwise are
provided by this article.
B.
The tax to be collected shall be stated and charged separately from
the rent and shown separately on any record thereof at the time when
the occupancy is arranged or contracted for and charged for and upon
every evidence of occupancy or any bill or statement or charge made
for said occupancy issued or delivered by the operator, and the tax
shall be paid by the occupant to the operator as trustee for and on
account of the City, and the operator shall be liable for the collection
thereof and for the tax. The operator and any officer of any corporate
operator shall be personally liable for the tax collected or required
to be collected under this article, and the operator shall have the
same right in respect to collecting the tax from the occupant or in
respect to nonpayment of the tax by the occupant as if the tax were
part of the rent for the occupancy payable at the time such tax shall
become due and owing, including all rights of eviction, dispossession,
repossession and enforcement of any innkeeper's lien that he may have
in the event of nonpayment of rent by the occupant; provided, however,
that the County Treasurer or employees or agents duly designated by
him shall be joined as a party in any action or proceeding brought
by the operator to collect or enforce collection of the tax.
C.
The County Treasurer may, wherever he deems it necessary for the
proper enforcement of this article, provide by regulation that the
occupant shall file returns and pay directly to the County Treasurer
the tax herein imposed at such times as returns are required to be
filed and payment over made by the operator.
D.
Transitional provisions. The tax imposed by § 212-38C above shall be paid upon any occupancy on and after the first day of June 2003, although such occupancy is pursuant to a prior contract, lease, or other arrangement. Where rent is paid on a weekly, monthly, or other term basis, the rent shall be subject to the tax imposed by this article to the extent that it covers any period on and after the first day of June 2003.
E.
For the purpose of the proper administration of this article and to prevent evasion of the tax hereby imposed, it shall be presumed that all rents are subject to tax until the contrary is established, and the burden of proving that a rent for occupancy is not taxable hereunder shall be upon the operator or occupant. Where an occupant claims exemptions from the tax under the provisions of § 212-40 of this article, the rent shall be deemed taxable hereunder unless the operator shall receive from the occupant claiming such exemption a copy of a certificate issued by the County Treasurer certifying that the corporation or association therein named is exempt from the tax under § 212-40 of this article, together with a certificate duly executed by the corporation or association named in the certificate of the County Treasurer certifying that the occupant is its agent, representative or employee and that his occupancy is paid or is to be paid by and is necessary or required in the course of or in connection with the affairs of said corporation or association.
Every operator shall keep records of every occupancy and of
all rent paid, charged or due thereon and of the tax payable thereon
in such form as the County Treasurer may, by regulation, require.
Such records shall be available for inspection and examination at
any time upon demand by the County Treasurer or his duly authorized
agent or employee and shall be preserved for a period of three years,
except that the County Treasurer may consent to their destruction
within that period or may require that they be kept longer.
A.
Every operator shall file with the County Treasurer a return of occupancy
and of rents, and of the taxes payable thereon quarterly. The returns
required to be filed by this section shall be filed for the quarterly
periods ending on the last day of February, May, August and November
of each year, except that for the period of October and November,
2012, the return filed by room remarketers shall be for the said months
of October and November, 2012, and shall be filed for said two-month
period ending on the last day of November, 2012.
[Amended 10-2-2012 by L.L. No. 4-2012]
B.
The form of returns shall be prescribed by the County Treasurer and
shall contain such information as he may deem necessary for the proper
administration of this article. The County Treasurer may require amended
returns to be filed within 20 days after notice and to contain the
information specified in the notice.
C.
If a return required by this article is not filed or if a return,
when filed, is incorrect or insufficient on its face, the County Treasurer
shall take the necessary steps to enforce the filing of such a return
or of a corrected return.
At the time of filing a return of occupancy and of rents, each
operator shall pay to the County Treasurer the taxes imposed by this
article upon the rents required to be included in such return, as
well as all other moneys collected by the operator acting or purporting
to act under the provisions of this article, even though it be judicially
determined that the tax collected is invalidly required to be filed,
that shall be due from the operator and payable to the County Treasurer
on the date limited for the filing of the return for such period,
without regard to whether a return is filed or whether the return
which is filed correctly shows the amount of rents and taxes due thereon.
Where the County Treasurer, in his discretion, deems it necessary
to protect revenues to be obtained by this article, be may require
any operator required to collect the tax imposed by this article to
file with him a bond, issued by a surety company authorized to transact
business in this state and approved by the Superintendent of Insurance
of this state as to solvency and responsibility, in such amount as
the County Treasurer may fix to secure the payment of any tax and/or
penalties and interest due or which may become due from such operator.
In the event that the County Treasurer determines that an operator
is to file such bond, he shall give notice to such operator to that
effect, specifying the amount of the bond required. The operator shall
file such bond within five days after the giving of such notice unless,
within such five days, the operator shall request, in writing, a hearing
before the County Treasurer at which the necessity, propriety and
amount of the bond shall be determined by the County Treasurer. Such
determination shall be final and shall be complied with within 15
days after the giving of notices thereof. In lieu of such bond, securities
approved by the County Treasurer or cash in such amount as he may
prescribe may be deposited, which shall be kept in the custody of
the County Treasurer, who may at any time, without notice of the depositor,
apply them to any tax and/or interest or penalties due, and for that
purpose, the securities may be sold by him at public or private sale
without notice to the depositors thereof.
If a return required by this article is not filed or if a return,
when filed, is incorrect or insufficient, the amount of tax due shall
be determined by the County Treasurer from such information as may
be obtainable, and, if necessary, the tax may be estimated on the
basis of external indexes such as the number of rooms, location, scale
of rents, comparable rents, type of accommodations and service, number
of employees and/or other factors. Notice of such determination shall
be given to the person liable for the collection and/or payment of
the tax. Such determination shall finally and irrevocably fix the
tax unless the person against whom it is assessed, within 30 days
after giving notice of such determination, shall apply to the County
Treasurer for a hearing or unless the County Treasurer, of his own
motion, shall redetermine the same. After such hearing, the County
Treasurer shall give notice of his determination to the person against
whom the tax is assessed. The determination of the County Treasurer
shall be reviewable for error, illegality or unconstitutionality or
any other reason whatsoever by proceeding under Article 78 of the
Civil Practice Law and Rules if application therefor is made to the
Supreme Court within 30 days after the giving of the notice of such
determination. A proceeding under Article 78 of the Civil Practice
Law and Rules shall not be instituted unless the amount of any tax
sought to be reviewed, with penalties and interest thereon, if any,
shall be first deposited with the County Treasurer and there shall
be filed with the County Treasurer an undertaking issued by a surety
company authorized to transact business in this state and approved
by the Superintendent of Insurance 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 proceedings are dismissed or the
tax confirmed, the petitioner will pay all costs and charges which
may accrue in the prosecution of the proceeding or, at the option
of the applicant, such undertaking filed with the County Treasurer
may be in a sum sufficient to cover the taxes, penalties and interest
thereon stated in such determination, plus the costs and charges which
may accrue against it in the prosecution of the proceedings, in which
event the applicant shall not be required to deposit such taxes, penalties
and interest as a condition precedent to the application.
All revenues resulting from the imposition of the tax under this article shall be paid into the Treasury of the county and shall be credited to and deposited in the general fund of the county. The net collections derived from the tax shall be allocated by the Board of Supervisors of Saratoga County only for the promotion of tourism and conventions; provided, however, that the net collections pursuant to § 212-38A above shall be paid to the general fund of the City of Saratoga Springs, the net collections pursuant to § 212-38B above shall be paid to the Saratoga 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 § 212-38C above 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. The Board of Supervisors of Saratoga County shall appoint an advisory committee of nine persons, four of whom shall be members of the Board of Supervisors and five of whom shall be owners, managers or, if such facility is owned by a corporation or partnership, partners or officers of facilities paying such tax. The advisory committee shall advise and recommend to said Board of Supervisors relative to the purpose of this section.
A.
In the manner provided in this section, the County Treasurer shall
refund or credit, without interest, any tax, penalty or interest erroneously,
illegally or unconditionally collected or paid if application to the
County Treasurer for such refund shall be made within one year from
the payment thereof. Such application shall be in such form as the
County Treasurer shall prescribe. Such application may be made by
the occupant, operator or other person who has actually paid the tax.
Such application may also be made by an operator who has collected
and paid over such tax to the County Treasurer, provided that the
application is made within one year of the payment by the occupant
to the operator, but no actual refund of moneys shall be made to such
operator until he shall first establish to the satisfaction of the
County Treasurer, under such regulations as the County Treasurer may
prescribe, that he has repaid to the occupant the amount for which
the application for refund is made. The County Treasurer may, in lieu
of any refund required to be made, allow credit therefor on payments
due from the applicant.
[Amended 10-2-2012 by L.L. No. 4-2012]
B.
An application for a refund or credit made as herein provided shall
be deemed an application for a revision of any tax, penalty or interest
complained of, and the County Treasurer may receive evidence with
respect thereto. After making his determination, the County Treasurer
shall give notice thereof to the applicant who shall be entitled to
review such determination by a proceeding pursuant to Article 78 of
the Civil Practice Law and Rules, provided that such proceeding is
instituted within 30 days after the giving of the notice of such determination,
and provided that a final determination of tax due was not previously
made. Such a proceeding shall not be instituted unless an undertaking
is filed with the County Treasurer in such amount and with such sureties
as a Justice of the Supreme Court shall approve, to the effect that
if such proceedings be dismissed or the tax confirmed, the petitioner
will pay all costs and charges which may accrue in the prosecution
of such proceeding.
C.
A person shall not be entitled to a revision, refund or credit under this article of a tax, interest or penalty which had been determined to be due pursuant to the provisions of this section where he has a hearing or an opportunity for a hearing, as provided in said section, or has failed to avail himself of the remedies therein provided. No refund or credit shall be made of a tax, interest or penalty paid after a determination by the County Treasurer made pursuant to § 212-47 of this article unless it is found that such determination was erroneous, illegal or unconstitutional or otherwise improper by the County Treasurer after a hearing or of his own motion or in a proceeding under Article 78 of the Civil Practice Law and Rules, pursuant to the provisions of said section, in which event a refund or credit without interest shall be made of the tax, interest or penalty found to have been overpaid.
D.
Subject to the conditions and limitations provided in this section, a room remarketer shall be allowed a refund or credit against the amount of tax collected and required to be remitted under this article in the amount of the tax it paid to an operator of a hotel under this article. Provided, however, that in order to qualify for a refund or credit under this subsection for any occupancy tax quarterly period, the room remarketer must, for that quarter, (A) be registered for occupancy tax purposes under § 212-42; (B) collect the taxes imposed by § 212-38; and (C) furnish the certificate of authority number of the operator to whom the applicant paid the tax in its application for refund or credit if required on that form or upon request. Provided, that if the room remarketer requests the operator's certificate of authority number and is not provided with that number, the room remarketer may satisfy this requirement by providing the operator's name, business address, telephone number, and the address of the hotel where the occupancy took place. An application for refund or credit under this subsection must be filed with the County Treasurer within the time provided in Subsection A of this section. Where an application for credit has been filed, the applicant may immediately take the credit on the return that is due coincident with or immediately subsequent to the time that the applicant files the application for credit. However, the taking of the credit on the return is deemed to be part of the application for credit. The procedure for granting or denying the application for refund or credit and review of these determinations shall be as provided in this section. An operator, including a room remarketer, who is paid tax by a room remarketer must upon request provide the remarketer with its certificate of authority number, provided that the operator's failure to do so does not change the requirement set forth herein.
[Amended 10-2-2012 by L.L. No. 4-2012]
In cases where the occupant or operator has applied for a refund
and has instituted a proceeding under Article 78 of the Civil Practice
Law and Rules to review a determination adverse to him on his application
for refund, the County Treasurer shall set up appropriate reserves
to meet any decision adverse to the county.
The remedies provided by §§ 212-47 and 212-49 shall be exclusive remedies available to any person for the review of tax liability imposed by this article, and no determination or proposed determination of tax or determination on any application for refund shall be enjoined or reviewed by an action for declaratory judgment, an action for money had and received or by an action or proceeding other than a proceeding in a nature of a certiorari proceeding under Article 78 of the Civil Practice Law and Rules; provided, however, that a taxpayer may proceed by declaratory judgment if he institutes suit within 30 days after a deficiency assessment is made and pays the amount of the deficiency assessment to the County Treasurer prior to the institution of such suit and posts a bond for costs as provided in § 212-47.
A.
Whenever any operator or any officer of a corporate operator or any
occupant or other person shall fail to collect and pay over any tax
and/or to pay any taxi penalty or interest imposed by this article
as therein provided, the County Attorney shall, upon the request of
the County Treasurer, bring or cause to be brought an action to enforce
the payment of the same on behalf of the County of Saratoga and/or
City of Saratoga Springs in any court of the State of New York or
of any other state or of the United States. If, however, the County
Treasurer, in his discretion, believes that any such operator, officer,
occupant or other person is about to cease business, leave the state
or remove or dissipate the assets out of which the tax or penalties
might be satisfied and that any such tax or penalty will not be paid
when due, he may declare such tax or penalty to be immediately due
and payable and may issue a warrant immediately.
B.
As an additional or alternate remedy, the County Treasurer may issue
a warrant directed to the Sheriff commanding him to levy upon and
sell the real and personal property of the operator or officer of
a corporate operator or other person liable for the tax, which may
be found within the county for the payment of the amount thereof;
with any penalties and interest and the cost of executing the warrant,
and to return such warrant to the County Treasurer and to pay to him
the money collected by virtue thereof within 60 days after the receipt
of such warrant. The Sheriff shall, within five days after the receipt
of the warrant, file with the County Clerk a copy thereof; and thereupon
such Clerk shall enter in the judgment docket the name of the person
mentioned in the warrant and the amount of the tax, penalties and
interest for which the warrant is issued and the date when such copy
is filed. Thereupon, the amount of such warrant so docketed shall
become a lien upon the real and personal property of the person against
whom the warrant is issued. The Sheriff shall then proceed upon the
warrant in the same manner and with like effect as that provided by
law in respect to executions issued against property and upon judgments
of a court of record, and, for services in executing the warrant,
he shall be entitled to the same fees, which he may collect in the
same manner. In the discretion of the County Treasurer, a warrant
of like terms, force and effect may be issued and directed to any
officer or employee of the County Treasurer, and in the execution
thereof; such officer or employee shall have all the powers conferred
by law upon Sheriffs but shall be entitled to no fee or compensation
in excess of the actual expenses paid in the performance of such duty.
If a warrant is returned not satisfied in full, the County Treasurer
may from time to time issue new warrants and shall also have the same
remedies to enforce the amount due thereunder as if the county had
recovered judgment therefor and execution thereon has been returned
unsatisfied.
C.
Whenever an operator shall make a sale, transfer or assignment in bulk of any part or the whole of his tourist home, inn, hotel or motel or his lease, license or other agreement or right to possess or operate such facility or of the equipment, furnishings, fixtures, supplies or stock of merchandise of said premises or lease, license or other agreement or right to possess or operate such tourist home, inn, hotel or motel and the equipment, furnishings, fixtures, supplies and stock or merchandise pertaining to the conduct or operation of said tourist home, inn, hotel or motel otherwise than in the ordinary and regular prosecution of business, the purchaser, transferee or assignee shall, at least 10 days before taking possession of the subject of said sale, transfer or assignment or paying therefor, notify the County Treasurer by registered mail of the proposed sale and of the price, terms and conditions thereof, whether or not the seller, transferor or assignor has represented to or informed the purchaser, transferee or assignee that it owes any tax pursuant to this article and whether or not the purchaser, transferee or assignee has knowledge that such taxes are owing and whether any such taxes are in fact owing. Whenever the purchaser, transferee or assignee shall fail to give notice to the County Treasurer as required by Subsection B or whenever the County Treasurer shall inform the purchaser, transferee or assignee that a possible claim for such tax or taxes exists, any sums of money, property or choses in action or other consideration which the purchaser, transferee or assignee is required to transfer over to the seller, transferor or assignor shall be subject to a first priority right and lien for any such taxes theretofore or thereafter determined to be due from the seller, transferor or assignor to the county, and the purchaser, transferee or assignee is forbidden to transfer to the seller, transferor or assignor any such sums of money, property or choses in action to the extent of the amount of the county's claim. For failure to comply with the provisions of this subsection, the purchaser, transferee or assignee, in addition to being subject to the liabilities and remedies imposed under the provisions of the Uniform Commercial Code, shall be personally liable for the payment to the county of any such taxes theretofore or thereafter determined to be due to the county from the seller, transferor or assignor, and such liability may be assessed and enforced in the same manner as the liability for tax under this article.
In addition to the powers granted to the County Treasurer by
the County Law and this article, he is hereby authorized and empowered
to:
A.
Make, adopt and amend rules and regulations appropriate to the carrying
out of this article and the purposes thereof.
B.
Extend, for cause shown, the time of filing any return for a period
not exceeding 30 days; and, for cause shown, to remit penalties, but
not interest, computed at the rate of 6% per annum; and to compromise
disputed claims in connection with the taxes hereby imposed.
C.
Request information from the Tax Commission of the State of New York
or the Treasury Department of the United States relative to any person
and to afford information to such Tax Commission or such Treasury
Department relative to any person, any other provision of this article
to the contrary notwithstanding.
D.
Delegate his functions hereunder to any employee or employees of
the County Treasurer.
E.
Prescribe methods for determining the rents for occupancy and to
determine the taxable and nontaxable rents.
F.
Require any operator within the City to keep detailed records of
the nature and type of tourist home, inn, hotel or motel maintained,
the nature and type of service rendered, the rooms available and rooms
occupied daily, the leases or occupancy contracts or arrangements,
the rents received, charged and accrued and the names and addresses
of the occupants, whether or not any occupancy is claimed to be subject
to the tax imposed by this article, and to furnish such information
upon request to the County Treasurer.
G.
Assess, determine, revise and readjust the taxes imposed under this
article.
A.
The County Treasurer or his employees or agents duly designated and
authorized by him shall have the power to administer oaths and take
affidavits in relation to any matter or proceeding in the exercise
of his powers and duties under this article. The County Treasurer
shall have the power to subpoena and require the attendance of witnesses
and the production of books, papers and documents to secure information
pertinent to the performance of his duties hereunder and the enforcement
of this article and to examine them in relation thereto and to issue
commissions for the examination of witnesses who are out of the state
or unable to attend before him or excused from attendance.
B.
A Justice of the Supreme Court, either in court or at chambers, shall
have power summarily to enforce by proper proceedings the attendance
and testimony of witnesses and the production and examination of books,
papers and documents called for by the subpoena of the County Treasurer
under this article.
C.
Any person who shall refuse to testify or to produce books or records
or who shall testify falsely in any material matter pending before
the County Treasurer under this article shall be guilty of a misdemeanor,
punishment for which shall be a fine of not more than $1,000 or imprisonment
for not more than one year, or both such fine and imprisonment.
D.
The officers who serve the summons or subpoena of the County Treasurer
and witnesses attending in response thereto shall be entitled to the
same fees as are allowed to officers and witnesses in civil cases
in courts of record, except as herein otherwise provided. Such officers
shall be the County Sheriff and his duly appointed deputies or any
officers or employees of the County Treasurer designated to serve
such process.
Wherever reference is made in placards or advertisements or
in any other publications to this tax, such reference shall be substantially
in the following form: "Tax on occupancy of tourist home, inn, hotel
or motel rooms," except that in any bill, receipt, statement or other
evidence or memorandum of occupancy or rent charge issued or employed
by the operator, the word "tax" will suffice.
A.
Any person failing to file a return or to pay or pay over any tax
to the County Treasurer within the time required by this article shall
be subject to a penalty of 5% of the amount of tax due, plus interest
at the rate of 1% of such tax for each month of delay, excepting the
first month, after such return was required to be filed or such tax
became due, but the County Treasurer, if satisfied that the delay
was excusable, may remit all or any part of such penalty, but not
interest, at the rate of 6% per year. Such penalties and interest
shall be paid and disposed of in the same manner as other revenues
from this article. Unpaid penalties and interest may be enforced in
the same manner as the tax imposed by this article.
B.
Any operator or occupant and any officer of a corporate operator or occupant failing to file a return required by this article, or filing or causing to be filed or making or causing to be made or giving or causing to be given any return, certificate, affidavit, representation, information, testimony or statement required or authorized by this article which is willfully false, and any operator and any officer of a corporate operator willfully failing to file a bond required to be filed pursuant to § 212-47 of this article or failing to file a registration certificate and such data in connection therewith as the County Treasurer may, by regulation or otherwise, require or to display or surrender the certificate of authority as required by this article or assigning or transferring such certificate of authority; and any operator and any officer of a corporate operator willfully failing to charge separately from the rent the tax herein imposed or willfully failing to state such tax separately on any evidence of occupancy and on any bill or statement or receipt of rent issue or employed by the operator or willfully failing or refusing to collect such tax from the occupant, and any operator and any officer of a corporate operator who shall refer or cause reference to be made to this tax in a form or manner other than that required by this article; and any operator failing to keep the records required by § 212-44 of this article shall, in addition to the penalties herein or elsewhere prescribed, be guilty of a misdemeanor, punishment for which shall be a fine of not more than $1,000 or imprisonment for not more than one year, or both such fine and imprisonment. Officers of a corporate operator shall be personally liable for the tax collected or required to be collected by such corporation under this article and subject to the penalties herein above imposed.
C.
The certificate of the County Treasurer to the effect that a tax
has not been paid or that a return, bond or registration certificate
has not been filed or that information has not been supplied pursuant
to the provisions of this article shall be presumptive evidence thereof.
A.
Except in accordance with proper judicial order or as otherwise provided
by law, it shall be unlawful for the County Treasurer or any employee
of the County Treasurer to divulge or make known in any manner the
rents or other information relating to the business of a taxpayer
contained in any return required under this article. The officers
charged with the custody of such returns shall not be required to
produce any of them or evidence of anything contained in them in any
action or proceeding in any court except on behalf of the County Treasurer
in any action or proceeding under the provisions of this article or
on behalf of any party to any action or proceeding under the provisions
of this article when the returns or facts shown thereby are directly
involved in such action or proceeding, in either of which events the
court may require the production of and may admit in evidence so much
of said returns or of the facts shown thereby as are pertinent to
the action or proceeding and no more. Nothing herein shall be construed
to prohibit the delivery to a taxpayer or his duly authorized representative
of a certified copy of any return filed in connection with his tax
nor to prohibit the publication of statistics so classified as to
prevent the identification of particular returns and items thereof
or the inspection by the County Attorney or other legal representatives
of the county or by the District Attorney of any county of the return
of any taxpayer who shall bring action to set aside or review the
tax based thereon or against whom an action or proceeding has been
instituted for the collection of a tax or penalty. Returns shall be
preserved for three years and thereafter until the County Treasurer
permits them to be destroyed.
B.
Any violation of Subsection A of this section shall be punishable by a fine not exceeding $1,000 or by imprisonment not exceeding one year, or both, in the discretion of the court, and if the offender is an officer or employee of the county, he shall be dismissed from office and be incapable of holding any public office for a period of five years thereafter.
A.
Any notice authorized or required under the provisions of this article
may be given by mailing the same to the person for whom it is intended
in a postpaid envelope addressed to such person at the address given
in the last return filed by him pursuant to the provisions of this
article or in any application made by him or, if no return has been
filed or application made, then to such address as may be obtainable.
The mailing of such notice shall be presumptive evidence of the receipt
of the same by the person to whom addressed. Any period of time which
is determined according to the provisions of this article by the giving
of notice shall commence to run from the date of mailing of such notice.
B.
The provisions of the Civil Practice Law and Rules or any other law
relative to limitations of time for the enforcement of a civil remedy
shall not apply to any proceeding or action taken by the county to
levy, appraise, assess, determine or enforce the collection of any
tax or penalty provided by this article. However, except in the case
of a willfully false or fraudulent return with intent to evade the
tax, no assessment of additional tax 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 tax may be assessed at any time.
C.
Where, before expiration of the period prescribed herein for the
assessment of an additional tax, a taxpayer has consented, in writing,
that such period be extended, the amount of such additional tax due
may be determined at any time within such extended period. The period
so extended may be further extended by subsequent consents, in writing,
made before the expiration of the extended period.
This article shall remain in full force and effect only as long
as the Board of Supervisors of Saratoga County shall continue to expend
for industrial and tourist promotion at least $50,000 per annum of
funds other than those revenues collected pursuant to this article
and, further, only for so long as there is in effect a written agreement
between the City and the Saratoga Springs Convention and Tourism Bureau
concerning the expenditure of funds raised by the tax imposed by this
article and otherwise.
