LOCAL LAW NO. 1 OF 2025, A LOCAL LAW AMENDING LOCAL LAW NO. 11 OF 1983 INCREASING THE TAX ON THE OCCUPANCY OF HOTEL ROOMS FROM FOUR PERCENT TO FIVE PERCENT

LAY ON DESKS 12/9/2024 GOVERNMENT SERVICES & ADMINISTRATION RE: RESOLUTION NO. 2024218 LOCAL LAW NO. 1_ OF 2025, A LOCAL LAW AMENDING LOCAL LAW NO. 11 of 1983 INCREASING THE TAX ON THE OCCUPANCY OF HOTEL ROOMS FROM FOUR PERCENT TO FIVE PERCENT Legislators TRUITT, HOUSTON, POLASEK, and GORMAN offer the following and move its adoption: RESOLVED, that the Legislature of the County of Dutchess adopt Local Law No._L_ of 2025 which has been submitted this day for consideration by said Legislature. CA-145-24 EMW/rjw G-0524 11/26/25 Fiscal Impact: None APPROVED Susan Seren SUSAN . SERING • COUNTY EXECUTIVE DA 1/7/2025 STATE OF NEW YORK SS: COUNTY OF DUTCHESS This is to certify that I, the undersigned Clerk of the Legislature of the County of Dutchess, have compared the foregoing resolution with the original resolution now on file in the office of said clerk, and which was adopted by said Legislature on the 18" day of December 2024, and that the same is a true and correct transcript of said original resolution and of the whole thereof. Righ Wiger. RE: LOCAL LAW NO._! _ of 2025 A LOCAL LAW AMENDING LOCAL LAW NO. 11 OF 1983 INCREASING THE TAX ON OCCUPANCY OF HOTEL ROOMS FROM FOUR PERCENT TO FIVE PERCENT BE IT ENACTED by the County Legislature of the County of Dutchess, State of New York as follows: SECTION 1. LEGISLATIVE INTENT The purpose of this Local Law is to increase the Dutchess County Hotel Room Occupancy Tax from four percent to five percent. SECTION 2. Section 3, Subsection 2 of Local Law No. 11 of 1983, as amended and extended, shall be further amended as follows: "2. Imposition of Tax. On and after the first day of February, Two Thousand Twenty- Five, there is hereby imposed and there shall be paid a tax of five percent upon the rent for every occupancy of a room or rooms in a hotel in the County except that the tax shall not be imposed upon a permanent resident." SECTION 3. All other provisions of Local Law No. 11 of 1983, as amended by Local Laws No. 6 of 1985, No 7. Of 1987, No 6 of 1990, No 6 of 1993, No 6 of 1998, No 6. of 2003, No. 4 of 2004, No. 5 of 2008, No. 9 of 2013, No. 7 of 2018, and No. 5 of 2023 shall remain in full force and effect. SECTION 4. SEQRA DETERMINATION. It is hereby determined, pursuant to the provisions of the State Environmental Quality Review Act, 8 NYECL Section 0101, et seq., and its implementing regulations, Part 617 of 6 NYCRR, that the adoption of this local law is a "Type II" Action within the meaning of Section 617.5(c)(26) and (33) of 6 NYCRR, and, accordingly, is a class of actions which do not have a significant impact on the environment and no further review is required. [6NYCRR Section 617.5(c)(26) and (33) apply to: "(26) routine or continuing agency administration and management, not including new programs or major reordering of priorities that may affect the environment" and "(33) adoption of regulations, policies, procedures and local legislative decisions in connection with any action on this list."] SECTION 5. EFFECTIVE DATE. This local law shall take effect immediately upon full compliance with all the requisite statutes and laws applicable to its adoption and promulgation. NO FISCAL IMPACT PROJECTED FISCAL IMPACT STATEMENT APPROPRIATION RESOLUTIONS (To be completed by requesting department) Total Current Year Cost $ Total Current Year Revenue $ 2 and Source Source of County Funds (check one): •Transfer of Existing Appropriations, Identify Line Items(s): A. 1336.11130.00 Tax on Hotel Room Occ. A.1336.11130.01 Tax of Hotel Room Occ B&B A. 1336.11130.02 Tax on Hotel Room Occ Short Term Rentals Related Expenses: Nature/Reason: Amount $ • Existing Appropriations, Contingency, • Additional Appropriations, 2I Other (explain). Anticipated Savings to County: Net County Cost (this year): Over Five Years: Additional Comments/Explanation: An increase of the occupancy tax of hotels, motels, boarding houses, conference centers and tourist room houses from 4% to 5% would realize approximately $1.2 million in additional annual revenue. This increase is expected to be enacted in the first quarter of 2025. Prepared by: Heidi Seelbach, Commissioner of Finance Prepared On: 11/27/24 Dut.pdf SUE SERINO COUNTY EXECUTIVE HEIDI SEELBACH COMMISSIONER Dutchess COUNTY GOVERNMENT DEPARTMENT OF FINANCE TO: FROM: DATE: RE: MEMORANDUM Jess White, Budget Director Heidi sebach, commissioner of finance S November 27, 2024 RESOLUTION REQUEST TO AMEND LOCAL LAW NO. 11 OF 1983 Please find attached a Resolution Request Form and Fiscal Impact Statement to amend Local Law No. 11 of 1983 as amended and extended. In May 2024, Resolution No. 2024097 was passed which requested Home Rule approval authorizing Dutchess County to increase the tax on the occupancy of hotel rooms from 4% to 5%. Senate Bill S09181 and Assembly Bill A10097 were passed, and the bill was signed by the Governor in November 2024 authorizing the increase in the occupancy tax rate. 22 Market Street, Poughkeepsie, NY 12601 | (845) 486-2025 | Fax: (845) 486-2198 dutchessny.gov The foregoing Resolution No. 2024218, LOCAL LAW NO. 1 OF 2025, A LOCAL LAW AMENDING LOCAL LAW NO. 11 of 1983 INCREASING THE TAX ON THE OCCUPANCY OF HOTEL ROOMS FROM FOUR PERCENT TO FIVE PERCENT, was laid on desks on December 9, 2024, and considered on December 18, 2024. Roll call vote at that time resulted as follows: AYES: 20 Atkins, Brendli, Caswell, D'Aquanni, Faust, Garito, Gorman, House, Houston, Kaul, Kearney, Lawler, McHoul, Munn, Paoloni, Polasek, Travelpiece, Truitt, Valdés Smith, and Versaci NAYS: ABSENT: 5 Drago, Johnson, Metzger, Page, and Rolison Resolution adopted. The County Executive held a public hearing on the foregoing Local Law on January 6, 2025, and signed it into Law on January 7, 2025. The effective date of the Local Law is February 1, 2025. STATE OF NEW YORK DEPARTMENT OF STATE ONE COMMERCE PLAZA 99 WASHINGTON AVENUE ALBANY, NY 12231-0001 HTTPS://DOS.NY.GOV KATHY HOCHUL GOVERNOR WALTER T. MOSLEY SECRETARY OF STATE January 17, 2025 Dutchess County Legislature 22 Market Street Poughkeepsie, New York 12601 RE: County of Dutchess, Local Law 1 2025, filed on 1/14/2025 Dear Sir/Madam: The above referenced material was filed by this office as indicated. Additional local law filing forms can be obtained from our website, www.dos.ny.gov. Sincerely, State Records and Law Bureau (518) 473-2492 By ECEIVE JAN 2 3 2025 MB NEW YORK STATE Department of State Government Services and Administration Roll Call District Name District 7 - Hyde Park and Pleasant Valley Truitt* District 25 - Amenia, Washington, Pleasant Valley & Millbrook Houston* District 3 - LaGrange District 16 - Fishkill and Beacon District 9 - City of Poughkeepsie District 6 - Town of Poughkeepsie District 14 - Wappinger and Town of Poughkeepsie District 17 - Town and Village of Fishkill District 18 - City of Beacon and Fishkill District 20 - Red Hook, Tivoli, and Rhinebeck District 21 - East Fishkill Present: Absent: Vacant: I 0 District 24 - Dover and Pawling Resolution: Motion: Polasek* Valdés Smith* Atkins* Kaul Versaci McHoul (C) Page Munn Caswell House (VC) Total: Abstentions: Yes No Absent 11 Yes No 2024218 A LOCAL LAW AMENDING LOCAL LAW NO. 11 of 1983 INCREASING THE TAX ON THE OCCUPANCY OF HOTEL ROOMS FROM FOUR PERCENT TO FIVE PERCENT DECEMBER 18, 2024 Roll Call Sheets District Present: Absent: Vacant: District 7 - Hyde Park and Pleasant Valley District 25 - Amenia, Washington, Pleasant Valley & Millbrook District 3 - LaGrange District 16 - Fishkill and Beacon District 9 - City of Poughkeepsie District 1 - Town of Poughkeepsie District 2 - LaGrange, Pleasant Valley & Town of Poughkeepsie District 4 - Hyde Park and Town of Poughkeepsie District 5 - Town of Poughkeepsie District 6 - Town of Poughkeepsie District 8 - City and Town of Poughkeepsie District 10 - City of Poughkeepsie District 11 - Clinton, Pleasant Valley, and Rhinebeck District 12 - East Fishkill District 13 - East Fishkill and Wappinger District 14 - Wappinger and Town of Poughkeepsie District 15 - Wappinger. District 17 - Town and Village of Fishkill District 18 - City of Beacon and Fishkill District 19 - North East, Stanford, Pine Plains, Milan & Red Hook District 20 - Red Hook, Tivoli, and Rhinebeck District 21 - East Fishkill District 22 - Beekman and Union Vale District 23 - Pawling, Beekman and East Fishkill District 24 - Dover and Pawling 20 5 Resolution: _ Motion: Last Name Truitt Houston Polasek Valdés Smith Atkins Gorman . Travelpiece Lawler D'Aquanni Kaul Brendli Johnson Kearney Metzger Paoloni Versaci Faust McHoul Page Drago Munn Caswell Garito Rolison House Total: Abstentions: YES NO Absent Absent Ament Absent 20 Yes No 2024218 A LOCAL LAW AMENDING LOCAL LAW NO. 11 of 1983 INCREASING THE TAX ON THE OCCUPANCY OF HOTEL ROOMS FROM FOUR PERCENT TO FIVE PERCENT DECEMBER 18, 2024