Bill > S08188

This bill authorizes the town of Rhinebeck in Dutchess County to establish a local tax on hotel and motel room rentals, meaning a tax on lodging in places like hotels, motels, apartment hotels, or boarding houses. This tax, which cannot exceed three percent of the rental rate, can be collected and administered by the town's chief fiscal officer, and the local law can specify how the tax is paid by guests to the establishment owners, who are then responsible for remitting it to the town. The bill also outlines exemptions from this tax, such as for the state, federal government, and certain charitable or educational organizations, and defines a "permanent resident" as someone occupying a room for at least thirty consecutive days, who would also be exempt. Furthermore, it establishes procedures for reviewing tax determinations and seeking refunds, including the requirement to deposit the disputed tax amount or provide an undertaking (a financial guarantee) to cover potential costs. The bill also sets a three-year limit for assessing additional taxes unless a return is fraudulent or not filed, and all collected revenue will go into the town's general fund for any lawful purpose. Importantly, any local law imposing this tax can only be for a period of up to two years, and the entire authorization for Rhinebeck to impose these taxes will expire and be repealed on December 31, 2029.

Government Affairs

https://www.nysenate.gov/legislation/bills/2025/S8188