BILL NUMBER: S8188
SPONSOR: HINCHEY
 
TITLE OF BILL:
An act to amend the tax law, in relation to authorizing the town of
Rhinebeck to establish hotel and motel taxes; and providing for the
repeal of such provisions upon expiration thereof
 
PURPOSE:
To authorize the town of Rhinebeck to establish an occupancy tax.
 
SUMMARY OF PROVISIONS:
Section I: Authorizes the town of Rhinebeck in Dutchess county to adopt
local laws imposing an occupancy tax at a rate of up to 3% of the per
diem rental rate for each room.
Section 2: Establishes the effective date.
 
JUSTIFICATION:
The Town Board of the Town of Rhinebeck adopted resolution 2025-089 on
March 10, 2025 requesting that the New York State Legislature introduce
and pass legislation authorizing the town to impose an occupancy tax of
up to three percent.
 
LEGISLATIVE HISTORY:
New Bill.
 
FISCAL IMPLICATIONS:
None to the state.
 
LOCAL FISCAL IMPLICATIONS:
The town will collect additional revenues.
 
EFFECTIVE DATE:
This act shall take effect immediately and shall expire and be deemed
repealed December 31, 2027.