BILL NUMBER: S9025
SPONSOR: ROLISON
 
TITLE OF BILL:
An act to amend the tax law, in relation to authorizing the town of
Poughkeepsie to impose a hotel and motel tax; and providing for the
repeal of such provisions upon expiration thereof
 
PURPOSE OR GENERAL IDEA OF BILL:
The purpose of this bill is to authorize the Town of Poughkeepsie to
establish a hotel and motel occupancy tax.
 
SUMMARY OF PROVISIONS:
Section 1 adds a new section 1202-nnn to the Tax Law, which will author-
ize and empower the Town of Poughkeepsie, located in Dutchess County, to
adopt and amend local laws imposing a tax of up to 5% upon persons occu-
pying hotel or motel rooms in such town.
Section 2 establishes the effective date.
 
JUSTIFICATION:
At the request of the municipality, this legislation would allow the
Town of Poughkeepsie, located in Dutchess County, to impose a hotel and
motel tax. The rate of such tax shall not exceed 5% of the daily rental
rate for each room. This shall include facilities commonly known as "bed
and breakfast" and "tourist" facilities, such as an Airbnb. Pursuant to
the Municipal Home Rule Law, a town may adopt local laws that relate to
the levy and administration of local taxes if authorized by the State
legislature. This tax would enable the town to raise additional revenue,
allowing them to continue to provide necessary services without having
to increase property tax rates.
 
PRIOR LEGISLATIVE HISTORY:;
New bill.
 
FISCAL IMPLICATIONS FOR STATE AND LOCAL GOVERNMENTS:
None to the State. The town will collect additional revenues.
 
EFFECTIVE DATE:
This act shall take effect immediately and shall expire and be deemed
repealed 3 years after such date.