Bill > S08188

This bill authorizes the town of Rhinebeck in Dutchess County to establish a hotel and motel occupancy tax of up to 3% on each room rental, whether the room is rented daily or for a longer period. The tax can be collected by the town's chief fiscal officer and would apply to various types of lodging accommodations like hotels, motels, inns, and tourist homes. The bill specifies that certain entities are exempt from the tax, including government entities, non-profit organizations, and permanent residents (defined as someone staying in a hotel or motel for at least 30 consecutive days). The local law establishing the tax can only be in effect for up to two years, after which it can be renewed. Any revenues generated from this tax will be deposited into the town's general fund and can be used for any lawful purpose. The bill also provides detailed provisions for tax collection, review of tax determinations, and potential refunds, ensuring a structured approach to implementing this local taxation authority. The tax authorization is set to expire on December 31, 2027, unless renewed by local legislation.

Government Affairs

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