§ 1202-g-1. Hotel or motel taxes in Saratoga county and the city of\nSaratoga Springs. (1) a. Notwithstanding any other provisions of law to\nthe contrary, the county of Saratoga is hereby authorized and empowered\nto adopt and amend local laws imposing in such county a tax, in addition\nto any other tax authorized and imposed pursuant to this article, such\nas the legislature has or would have the power and authority to impose\nupon persons occupying hotel or motel rooms in such county. The rates of\nsuch tax shall not exceed three percent of the per diem rental rate for\neach room provided, however, such tax shall not be applicable to a\npermanent resident of a hotel or motel.\n b. For the purposes of this section:\n (i) "hotel" or "motel" shall mean and include any facility consisting\nof rentable units and providing lodging on an overnight basis and shall\ninclude those facilities designated and commonly known as "bed and\nbreakfast" and "tourist" facilities; and\n (ii) "permanent resident" shall mean a person occupying any room or\nrooms in a hotel or motel for at least ninety consecutive days.\n (1-a) Notwithstanding any other provisions of law to the contrary, the\ncity of Saratoga Springs, in the county of Saratoga, is hereby\nauthorized and empowered to adopt and amend local laws imposing in such\ncity a tax, in addition to any other tax authorized and imposed pursuant\nto this article, such as the legislature has or would have the power and\nauthority to impose upon persons occupying hotel or motel rooms in such\ncity. The rates of such tax shall not exceed one percent of the per diem\nrental rate for each room provided, however, such tax shall not be\napplicable to a permanent resident of such hotel or motel.\n (1-b) Notwithstanding any other provisions of law to the contrary, the\ncity of Saratoga Springs, in the county of Saratoga, is hereby\nauthorized and empowered to adopt and amend local laws imposing in such\ncity a tax, in addition to any other tax authorized and imposed pursuant\nto this article, such as the legislature has or would have the power and\nauthority to impose upon persons occupying hotel or motel rooms in such\ncity. The rates of such additional tax shall not exceed two percent of\nthe per diem rental rate for each room provided, however, such tax shall\nnot be applicable to a permanent resident of such hotel or motel.\n (1-c) Notwithstanding any other provisions of law to the contrary, the\ncity of Saratoga Springs, in the county of Saratoga, is hereby\nauthorized and empowered to adopt and amend local laws imposing in such\ncity a tax, in addition to any other tax authorized and imposed pursuant\nto this article, such as the legislature has or would have the power and\nauthority to impose upon persons occupying hotel or motel rooms in such\ncity. The rates of such additional tax shall not exceed two percent of\nthe per diem rental rate for each room provided, however, such tax shall\nnot be applicable to a permanent resident of such hotel or motel.\n (2) Such taxes may be collected and administered by the county\ntreasurer or other fiscal officers of Saratoga county by such means and\nin such manner as other taxes which are now collected and administered\nby such officers or as otherwise may be provided by such local law.\n (3) Such local laws may provide that any taxes imposed shall be paid\nby the person liable therefor to the owner of the hotel or motel room\noccupied or to the person entitled to be paid the rent or charge for the\nhotel or motel room occupied for and on account of the county of\nSaratoga and the city of Saratoga Springs imposing the taxes and that\nsuch owner or person entitled to be paid the rent or charge shall be\nliable for the collection and payment of the taxes; and that such owner\nor person entitled to be paid the rent or charge shall have the same\nright in respect to collecting the taxes from the person occupying the\nhotel or motel room, or in respect t
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