Authorizes the town of Rhinebeck, county of Dutchess, to establish hotel and motel taxes within such town; provides for the repeal of such provisions upon the expiration thereof.
This bill authorizes the Town of Rhinebeck in Dutchess County to adopt local laws imposing a hotel and motel occupancy tax. The tax may be charged on persons occupying rooms for hire in hotels, motels, apartment hotels, boarding houses, inns, tourist homes, clubs, and similar accommodations, at a rate not to exceed 3 percent of the per diem rental rate. The bill also sets out administrative rules for collection, payment, returns, refunds, review of determinations, and limitations on assessments, largely mirroring the structure used for other local occupancy taxes in New York.
The authorization is temporary. Each local law enacted under this authority may run for no more than two years, and the state authorization itself expires and is repealed on December 31, 2029. Revenue collected must be paid into the town treasury and credited to the town’s general fund, where it may be used for any lawful purpose. The bill excludes certain entities and situations from taxation, including the State, the federal government where immune, qualifying charitable/religious/educational organizations, and permanent residents staying at least 30 consecutive days.
The bill amends the New York Tax Law by adding a new section specifically empowering Rhinebeck to levy a local hotel and motel occupancy tax. It expands the town’s local revenue options and creates a statutory framework for administration and enforcement of the tax, including who collects it, how disputes are reviewed, and what exemptions apply. The measure affects hotel operators, motel operators, other lodging providers, and transient guests in Rhinebeck, while exempting permanent residents and certain governmental and nonprofit occupants.
No committee transcript or recorded vote information was provided, so there is no direct evidence of debate or opposition in the supplied materials. Based on the bill text, the measure appears routine and locally focused, suggesting a generally practical or revenue-oriented purpose rather than a controversial policy change. The temporary nature of the authorization and the narrow geographic scope are consistent with a targeted local enabling act.
The main potential points of contention are the imposition of a new tax on lodging stays and the administrative burden it places on local businesses that must collect and remit it. Lodging providers and tourism-related stakeholders could be concerned about competitiveness, compliance costs, or effects on visitors, while the town may support the measure as a source of general fund revenue. The bill’s exemptions for permanent residents, government entities, and certain nonprofits reduce the scope of the tax and may limit objections from those groups.