Authorizing the town of Fishkill and the village of Fishkill to adopt a local law to impose a hotel/motel occupancy tax

Fishkill can tax hotel guests more

The law immediately authorizes Fishkill’s town and village governments to adopt a local hotel occupancy tax. The town’s authority covers only areas outside the village; the village’s authority covers areas within it. Guests pay the tax only where a local tax law is adopted. It adds up to 2.5% of each room’s daily rental price, on top of other taxes. It covers daily and longer stays, including apartment hotels, motels, and boarding houses. Each local tax law can last no more than three years, and municipalities can adopt replacement laws. The state authorization expires December 31, 2027. New York State, its public corporations and political subdivisions are exempt, as is the federal government where immune from tax. Qualifying religious, charitable, educational, and child- or animal-protection groups are also exempt. These groups must meet nonprofit rules, including limits on private earnings and lobbying; primarily for-profit businesses do not qualify. Local laws can make guests responsible for the tax and require lodging operators to collect it with rent. Local fiscal officers can administer collection, and local laws can require monthly returns and payments or another schedule. Tax money goes into the respective municipality’s general fund for any municipal purpose. Final tax decisions and denied refunds can be challenged in court within 30 days after notice, subject to required deposits or guarantees. Additional tax assessments generally must occur within three years after a return is filed. That limit does not apply to willfully false or fraudulent returns, and taxes can be assessed anytime when no return is filed.