New York S 6998: Relates to hotel and motel taxes in Saratoga county and the city of Saratoga Springs

Bill Text

Bill Search and Legislative Information | New York State Assembly 

• 

• 

• 

• 

• 

• 

• 

• 

 Skip to main content 

 New York State Assembly

 Speaker Carl E. Heastie

 --> 
 --> 

 --> 

• 
 Assembly Members 

• 
 Legislative Info 

• 
 Public Hearings 

• 
 Speaker's Press 

• 
 Assembly Reports 

• 
 Committees & More 

• Bill Search Home
• Laws
• Legislative Calendar
• Public Hearing Schedule
• Assembly Calendars
• Assembly Committee Agenda 

 Javascript must be enabled to properly view this page. 

 - This bill is not active in this session.

 Bill No.: 

• Summary 
• Actions 
• Committee&nbspVotes 
• Floor&nbspVotes 
• Memo 
• Text 
• LFIN 
• Chamber&nbspVideo/Transcript 
S06998 Summary:

BILL NOS06998 

&nbsp

SAME ASSAME AS A07634

&nbsp

SPONSORTEDISCO

&nbsp

COSPNSR

&nbsp

MLTSPNSR

&nbsp

Amd §1202-g, Tax L

&nbsp

Relates to hotel and motel taxes in Saratoga county and the city of Saratoga Springs; increases the allowable amount of tax imposed by the county; removes exemptions for properties having less than 4 units; relates to the disposition of tax revenues collected; eliminates an advisory committee.

Go to top S06998 Actions:

BILL NOS06998 

&nbsp

03/28/2025REFERRED TO INVESTIGATIONS AND GOVERNMENT OPERATIONS

06/09/2025COMMITTEE DISCHARGED AND COMMITTED TO RULES

06/09/2025ORDERED TO THIRD READING CAL.1640

06/12/2025SUBSTITUTED BY A7634

&nbspA07634 AMEND= McDonald

&nbsp04/02/2025referred to ways and means

&nbsp05/27/2025reported referred to rules

&nbsp05/29/2025reported 

&nbsp05/29/2025rules report cal.342

&nbsp05/29/2025ordered to third reading rules cal.342

&nbsp05/29/2025home rule request

&nbsp05/29/2025home rule request

&nbsp05/29/2025passed assembly

&nbsp05/29/2025delivered to senate

&nbsp05/29/2025REFERRED TO INVESTIGATIONS AND GOVERNMENT OPERATIONS

&nbsp06/12/2025SUBSTITUTED FOR S6998

&nbsp06/12/20253RD READING CAL.1640

&nbsp06/12/2025PASSED SENATE

&nbsp06/12/2025RETURNED TO ASSEMBLY

&nbsp10/09/2025delivered to governor

&nbsp10/16/2025signed chap.454

Go to topS06998 Committee&nbspVotes:

Go to topS06998 Floor&nbspVotes:

There are no Assembly votes for this bill in this legislative session.

Go to topS06998 Text:

 STATE OF NEW YORK
 ________________________________________________________________________

 6998

 2025-2026 Regular Sessions

 IN SENATE

 March 28, 2025
 ___________

 Introduced by Sen. TEDISCO -- read twice and ordered printed, and when
 printed to be committed to the Committee on Investigations and Govern-
 ment Operations

 AN ACT to amend the tax law, in relation to hotel and motel taxes in
 Saratoga county and the city of Saratoga Springs

 The People of the State of New York, represented in Senate and Assem-
 bly, do enact as follows:

 1 Section 1. Section 1202-g of the tax law, as amended by chapter 372 of
 2 the laws of 1987, subdivisions 1-a and 1-b as amended and subdivision
 3 1-c as added by chapter 24 of the laws of 2003, paragraph a of subdivi-
 4 sion 6 as further amended by section 104 of part A of chapter 62 of the
 5 laws of 2011 and subdivision 9 as amended by chapter 262 of the laws of
 6 2015, is amended to read as follows:
 7 § [1202-g. Tourist home, inn, hotel] 1202-g-1. Hotel or motel taxes in
 8 Saratoga county and the city of Saratoga Springs. (1) a. Notwithstanding
 9 any other provisions of law to the contrary, the county of Saratoga is
 10 hereby authorized and empowered to adopt and amend local laws imposing
 11 in such county a tax, in addition to any other tax authorized and
 12 imposed pursuant to this article, such as the legislature has or would
 13 have the power and authority to impose upon persons occupying [tourist
 14 home, inn,] hotel or motel rooms in such county. The rates of such tax
 15 shall [be one] not exceed three percent of the per diem rental rate for
 16 each room provided, however, such tax shall not be applicable to a
 17 permanent resident of [such tourist home, inn,] a hotel or motel [or to
 18 rooms in a tourist home having less than four rentable units].
 19 b. For the purposes of this section [the term]:
 20 (i) "hotel" or "motel" shall mean and include any facility consisting
 21 of rentable units and providing lodging on an overnight basis and shall
 22 include those facilities designated and commonly known as "bed and
 23 breakfast" and "tourist" facilities; and

 EXPLANATION--Matter in italics (underscored) is new; matter in brackets
 [ ] is old law to be omitted.
 LBD10862-02-5

 S. 6998 2

 1 (ii) "permanent resident" shall mean a person occupying any room or
 2 rooms in a [tourist home, inn,] hotel or motel for at least ninety
 3 consecutive days.
 4 (1-a) Notwithstanding any other provisions of law to the contrary, the
 5 city of Saratoga Springs, in the county of Saratoga, is hereby author-
 6 ized and empowered to adopt and amend local laws imposing in such city a
 7 tax, in addition to any other tax authorized and imposed pursuant to
 8 this article, such as the