S T A T E O F N E W Y O R K
________________________________________________________________________
8938
I N A S S E M B L Y
January 30, 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:
Section 1. Subdivision 1 of section 1 of 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, as amended by chapter 140 of the laws
of 2004, is amended to read as follows:
(1) Notwithstanding any other provisions of law to the contrary, 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 author-
ized and imposed pursuant to article twenty-nine of the tax law such as
the legislature has or would have the power and authority to impose on
persons occupying hotel, motel, boarding house, conference center or
tourist home rooms in such county. 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. For the purposes of this section the term "permanent resident"
shall mean a person occupying any room or rooms in a hotel, motel,
boarding house, conference center or tourist home room for at least
sixty consecutive days.
§ 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