Section 1202-G*2. Tourist home, inn, hotel or motel taxes in Saratoga county and the city of Saratoga Springs

(1)  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 tourist home,  inn,
  hotel  or motel rooms in such county. The rates of such tax shall be 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 tourist
  home, inn, hotel or motel or to rooms in a tourist home having less than
  four  rentable  units.  For  the  purposes  of  this  section  the  term
  "permanent resident" shall mean a person occupying any room or rooms  in
  a  tourist  home,  inn,  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 tourist home, inn,  hotel  or
  motel  rooms in such city. The rates of such tax shall be 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  tourist  home,  inn,
  hotel  or  motel or to rooms in such lodging facilities having less than
  four rentable units.
    (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 tourist home, inn,  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 tourist home, inn, hotel or motel  or  to  rooms  in  such  lodging
  facilities having less than four rentable units.
    (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 tourist home, inn, 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  tourist  home,  inn,  hotel  or  motel or to rooms in such lodging
  facilities having less than four rentable units.
    (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  tourist  home,  inn,
  hotel  or  motel  room occupied or to the person entitled to be paid the
  rent or charge for the tourist home, inn, 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 tourist home, inn, hotel or motel room, or
  in  respect  to  nonpayment  of  the  taxes  by the person occupying the
  tourist home, inn, 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 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 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 wilfully 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 only for the promotion of tourism  and
  conventions  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.  A  committee  of  nine
  persons  shall  be  appointed by such board of supervisors, four of whom
  shall be members of such body and five of whom shall be owners, managers
  or, if such facility be owned by a corporation or partnership,  partners
  or  officers  of  facilities paying such tax, pursuant to the local laws
  authorized  hereunder  to  advise  and  recommend  to  said   board   of
  supervisors relative to the purpose of this section.
    (10)  Such local laws as may be enacted pursuant to this section shall
  remain in full force and effect only so long as the board of supervisors
  of Saratoga county shall continue to expend for industrial  and  tourist
  promotion  at least fifty thousand dollars per annum of funds other than
  those revenues collected pursuant to this section  and  the  local  laws
  passed hereunder.
    (11)  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.
    * NB There are 4 § 1202-g's