Bill > A08495

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's daily rental rate. The tax can be collected by the town's chief fiscal officer and imposed on rooms in hotels, motels, inns, tourist homes, and similar accommodations, with some specific exemptions. These exemptions include rooms rented by the state, federal government, certain non-profit organizations, and permanent residents (defined as staying 30 or more consecutive days). The local law establishing the tax can only be in effect for up to two years, after which it can be renewed. Owners of the accommodations will be responsible for collecting and remitting the tax, and they can pursue collection from guests similar to how they would collect rent. The revenues generated from this tax will be deposited into the town's general fund and can be used for any lawful purpose. The bill includes provisions for reviewing tax determinations through legal proceedings and sets a three-year statute of limitations on tax assessments, except in cases of fraudulent returns. The tax authorization will expire on December 31, 2027, but can be re-enacted through subsequent local laws.

Budget and Finance

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