Bill > S06998

This bill modifies hotel and motel tax regulations for Saratoga County and the City of Saratoga Springs by increasing the allowable tax rates and removing previous exemptions for smaller properties. Specifically, the county can now impose a hotel/motel tax of up to three percent (increased from one percent), and the city can impose additional taxes of up to one percent and two percent in separate provisions. The bill eliminates the previous exemption for properties with fewer than four rentable units, meaning all hotels and motels will now be subject to the tax. The bill also redefines "hotel" and "motel" to include bed and breakfast and tourist facilities, and clarifies that a "permanent resident" is someone staying for at least 90 consecutive days. The revenue allocation is modified, with net collections to be distributed to the county's general fund, the city's tourism bureau, and a capital reserve account for the City Center. Additionally, the bill removes the previous nine-person advisory committee that used to provide guidance on tourism and convention expenditures, streamlining the tax administration process.

Government Affairs

https://www.nysenate.gov/legislation/bills/2025/S6998