Bill > A07634

This bill amends existing tax law in Saratoga County and the city of Saratoga Springs to increase and modify hotel and motel tax provisions. Specifically, the bill increases the maximum tax rate that Saratoga County can impose on hotel and motel room rentals from one percent to three percent, and removes previous exemptions for properties with fewer than four rentable units. The legislation expands the definition of "hotel" or "motel" to include bed and breakfast and tourist facilities. It also changes how tax revenues are allocated, eliminating the previous requirement to split funds equally between tourism promotion and the Saratoga County Prosperity Partnership. Instead, the bill allows the county board of supervisors more discretion in allocating net tax collections for tourism and economic development purposes. Additionally, the bill removes an existing nine-member advisory committee that previously provided guidance on tourism and convention expenditures. The tax changes apply to rooms rented to non-permanent residents, with "permanent resident" defined as someone occupying a room for at least 90 consecutive days. The bill takes effect immediately upon passage.

Budget and Finance, Government Affairs

https://www.nysenate.gov/legislation/bills/2025/A7634