Increases the tax the county of Dutchess can impose and collect on the occupancy of hotels, motels, boarding houses, conference centers and tourist homes from 4 percent to 5 percent.
NEW YORK STATE ASSEMBLY MEMORANDUM IN SUPPORT OF LEGISLATION submitted in accordance with Assembly Rule III, Sec 1(f)
BILL NUMBER: A10097
SPONSOR: Beephan TITLE OF BILL:
An act to amend to amend chapter 208 of the laws of 1983 relating to
enabling the county of Dutchess to impose and collect taxes on occupancy
of hotel, motel, boarding house, conference center or tourist home in
Dutchess county, in relation to authorizing an additional one percent
tax
PURPOSE:
Relates to hotel and motel tax in Dutchess county
SUMMARY OF PROVISIONS:
Section 1 - The county of Dutchess is hereby authorized and empowered to
adopt and amend local laws imposing in such county a tax in addition to
any tax authorized and imposed pursuant to article twenty-nine of the
tax law. The rates of such tax shall be
four five percent of the per
diem rental rate charged to occupants for each room, provided, however,
such tax shall not be applicable to a permanent resident of a hotel,
motel, boarding house, conference center or tourist home.
Section 2 - Sets the effective date.
JUSTIFICATION:
With current State mandates and the current state of the economy, it is
necessary for the County to increase its sources of revenue so it can
continue to pay for those State mandates and continue to provide other
important County services, such as road maintenance, public health
services, and law enforcement.
LEGISLATIVE HISTORY:
New bill.
FISCAL IMPLICATIONS:
None.
EFFECTIVE DATE:
This act shall take immediately.
STATE OF NEW YORK
________________________________________________________________________
10097
IN ASSEMBLY
May 3, 2024
___________
Introduced by M. of A. BEEPHAN -- read once and referred to the Commit-
tee on Ways and Means
AN ACT to amend to amend chapter 208 of the laws of 1983 relating to
enabling the county of Dutchess to impose and collect taxes on occu-
pancy of hotel, motel, boarding house, conference center or tourist
home in Dutchess county, in relation to authorizing an additional one
percent tax
The People of the State of New York, represented in Senate and Assem-bly, do enact as follows:
1 Section 1. Subdivision 1 of section 1 of chapter 208 of the laws of
2 1983 relating to enabling the county of Dutchess to impose and collect
3 taxes on occupancy of hotel, motel, boarding house, conference center or
4 tourist home in Dutchess county, as amended by chapter 140 of the laws
5 of 2004, is amended to read as follows:
6 (1) Notwithstanding any other provisions of law to the contrary, the
7 county of Dutchess is hereby authorized and empowered to adopt and amend
8 local laws imposing in such county a tax in addition to any tax author-
9 ized and imposed pursuant to article twenty-nine of the tax law such as
10 the legislature has or would have the power and authority to impose on
11 persons occupying hotel, motel, boarding house, conference center or
12 tourist home rooms in such county. The rates of such tax shall be [four]
13 five percent of the per diem rental rate charged to occupants for each
14 room, provided, however, such tax shall not be applicable to a permanent
15 resident of a hotel, motel, boarding house, conference center or tourist
16 home. For the purposes of this section the term "permanent resident"
17 shall mean a person occupying any room or rooms in a hotel, motel,
18 boarding house, conference center or tourist home room for at least
19 sixty consecutive days.
20 § 2. This act shall take effect immediately.
EXPLANATION--Matter in italics (underscored) is new; matter in brackets
[] is old law to be omitted.
LBD14154-01-4
