Bill > A08495

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, and boarding houses, with a rate not exceeding three percent of the rental cost per room. The town's chief fiscal officer will be responsible for collecting and administering this tax, and the law specifies how the tax is to be paid by the occupant to the establishment owner, who then remits it to the town. Certain entities, including government bodies, the U.S. government, and qualifying religious, charitable, or educational organizations, are exempt from this tax, as are individuals who are permanent residents, meaning they occupy a room for at least thirty consecutive days. The bill also outlines procedures for reviewing tax determinations and refunds, sets a three-year limit for additional tax assessments unless a return is fraudulent or not filed, and states that all collected revenue will go into Rhinebeck'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this tax can only be for a period of up to two years, and the entire authorization for this tax will expire and be repealed on December 31, 2029.

Budget and Finance

https://www.nysenate.gov/legislation/bills/2025/A8495