RESOLUTION OF THE LEGISLATURE OF THE COUNTY OF DUTCHESS, ELECTING A CENTS PER GALLON RATE OF SALES AND COMPENSATING USE TAXES ON MOTOR FUEL AND DIESEL MOTOR FUEL, IN LIEU OF THE PERCENTAGE RATE OF SUCH TAXES

BUDGET, FINANCE & PERSONNEL RE: RESOLUTION NO. 2026053 RESOLUTION OF THE LEGISLATURE OF THE COUNTY OF DUTCHESS, ELECTING A CENTS PER GALLON RATE OF SALES AND COMPENSATING USE TAXES ON MOTOR FUEL AND DIESEL MOTOR FUEL, IN LIEU OF THE PERCENTAGE RATE OF SUCH TAXES, PURSUANT TO THE AUTHORITY OF ARTICLE 29 OF THE TAX LAW OF THE STATE OF NEW YORK Legislators MUNN, VALDÉS SMITH, ATKINS, ALEXANDER, ARNOFF, BRENDLI, KAUL, KEARNEY, LAWLER, REDL, RHODES, SHAH and WINSBY offer the following and move its adoption: Be it enacted by the Legislature of the County of Dutchess, as follows: SECTION 1. Resolution No. 598 of 1975, is amended by adding a new section 4-B to read as follows: Section 4-B. Cents per gallon rate of sales and compensating use taxes on motor fuel and diesel motor fuel. Notwithstanding any provision of this enactment to the contrary, in lieu of the percentage rate of sales and compensating use taxes imposed on receipts from the retail sale of and consideration given or contracted to be given for, or for the use of, motor fuel and diesel motor fuel, such taxes shall be imposed at a rate of cents per gallon of such motor fuel or diesel motor fuel, in the manner prescribed by subdivision (m) of section 1111 of the New York Tax Law, provided that, for purposes of calculating the cents per gallon rate of tax, such receipts or consideration shall be limited to three (3) dollars per gallon of either such fuel. Provided that, if the average price of such fuels changes as described in such subdivision (m) of section 1111 of the Tax Law, the Commissioner of Taxation and Finance shall adjust the cents per gallon tax rate on such fuels in the manner prescribed in such subdivision (m) of section 1111 of the Tax Law. SECTION 2. This resolution shall take effect June 1, 2026, and shall expire and be deemed repealed on December 1, 2026. APPROVED Sue Derino SUSAN J. SERINO STATE OF NEW YORK COUNTY EXECUTIVE COUNTY OF DUTCHESS ADn| 22. 2024 This is to certify that 1, the undersigned Clerk of the Legislature of the County of Dutch solution now on file in the office of said clerk, and which was adopted by said Legislature on thel 3 correct transcript of said original resolution and of the whole thereof. IN WITNESS WHERLOK, I have hercunto set my hand and seal of said I cpisature this day of A pr. l _ 2026. - JULIE STROISI I, CLERK OF THE LEGISLATURE FISCAL IMPACT STATEMENT NO FISCAL IMPACT PROJECTED APPROPRIATION RESOLUTIONS (To be completed by the requesting department) Total Current Year Cost $ _______________________________________________ Total Current Year Revenue $ _______________________________________________ and Source Source of County Funds (check one): Existing Appropriations Additional Appropriations Contingency Other (explain) Transfer of Existing Appropriations Identify Line Item(s): Related Expenses: Amount $ __________ Nature/Reason: Anticipated Savings to County: _______________________________________________ Net County Cost (this year): _______________________________________________ Over Five Years: _______________________________________________ Additional Comments / Explanation: By capping the sales tax on gasoline and diesel as a percentage of the per-gallon price of $3/gallon, effective June 1 through November 30, 2026, the impact is a projected loss of $460,000 compared to the 2026 adopted budget. Prepared by: _Kristofer Munn, advised by Budget Director Jessica White_ Prepared On: _4/01/2026_ 2026 Budget, Finance, and Personnel Committee Roll Call District Name Yes No District 16 - Fishkill and Beacon Valdés Smith* X District 9 - City of Poughkeepsie Atkins* X District 20 - Red Hook, Tivoli, and Rhinebeck Munn* X District 3 - LaGrange Polasek* X District 12 - East Fishkill Metzger* X District 1 - Town of Poughkeepsie Redl (VC) X District 4 - Hyde Park and Town of Poughkeepsie Lawler (C) X District 7 - Hyde Park and Pleasant Valley Darrow X District 8 - City and Town of Poughkeepsie Brendli ABSENT X District 10 - City of Poughkeepsie Johnson X District 18 - City of Beacon and Fishkill Rhodes X District 21 - East Fishkill Caswell 11 Present: ____ 1 Absent: ____ Vacant: ____ Resolution: ____ Motion: ____ 11 0 Total : ______ ______ Yes No Abstentions: ______ 2026053 RESOLUTION OF THE LEGISLATURE OF THE COUNTY OF DUTCHESS, ELECTING A CENTS PER GALLON RATE OF SALES AND COMPENSATING USE TAXES ON MOTOR FUEL AND DIESEL MOTOR FUEL, IN LIEU OF THE PERCENTAGE RATE OF SUCH TAXES, PURSUANT TO THE AUTHORITY OF ARTICLE 29 OF THE TAX LAW OF THE STATE OF NEW YORK Roll Call Sheets District Present: Absent: Vacant: Last Name YES District 16 - Fishkill and Beacon Valdés Smith District 9 - City of Poughkeepsie Atkins District 20 - Red Hook, Tivoli, and Rhinebeck Munn District 3 - LaGrange Polasek District 12 - East Fishkill Metzger District 1 - Town of Poughkeepsie Redl District 2 - LaGrange, Pleasant Valley & Town of Poughkeepsie Amoff District 4 - Hyde Park and Town of Poughkeepsie Lawler District 5 - Town of Poughkeepsie Shah District 6 - Town of Poughkeepsie Kaul District 7 - Hyde Park and Pleasant Valley Darrow District 8 - City and Town of Poughkeepsie Brendli District 10 - City of Poughkeepsie Johnson District 11 - Clinton, Pleasant Valley, and Rhinebeck Kearney District 13 - East Fishkill and Wappinger Giles District 14 - Wappinger and Town of Poughkeepsie Winsby District 15 - Wappinger Faust District 17 - Town and Village of Fishkill McHoul District 18 - City of Beacon and Fishkill Rhodes District 19 - North East, Stanford, Pine Plains, Milan & Red Hook Drago District 21 - East Fishkill Caswell District 22 - Beekman and Union Vale District 23 - Pawling, Beekman and East Fishkill District 24 - Dover and Pawling X X X X X X X X X X X X District 25 - Amenia, Washington, Pleasant Valley & Millbrook 22 Resolution: 2026053 Motion: Atkins, Munn 0 Tresca X Rolison House Alexander Total: 22 Yes Abstentions: _ NO Absent Absent Absent 0 - No 2026053 RESOLUTION OF THE LEGISLATURE OF THE COUNTY OF DUTCHESS, ELECTING A CENTS PER GALLON RATE OF SALES AND COMPENSATING USE TAXES ON MOTOR FUEL AND DIESEL MOTOR FUEL, IN LIEU OF THE PERCENTAGE RATE OF SUCH TAXES, PURSUANT TO THE AUTHORITY OF ARTICLE 29 OF THE TAX LAW OF THE STATE OF NEW YORK Roll Call Sheets District Last Name YES NO District 16 - Fishkill and Beacon Valdés Smith District 9 - City of Poughkeepsie Atkins District 20 - Red Hook, Tivoli, and Rhinebeck Munn District 3 - LaGrange Polasek District 12 - East Fishkill Metzger District 1 - Town of Poughkeepsie Redl District 2 - LaGrange, Pleasant Valley & Town of Poughkeepsie Arnoff District 4 - Hyde Park and Town of Poughkeepsie Lawler District 5 - Town of Poughkeepsie Shah District 6 - Town of Poughkeepsie Kaul District 7 - Hyde Park and Pleasant Valley Darrow District 8 - City and Town of Poughkeepsie Brendli District 10 - City of Poughkeepsie Johnson District 11 - Clinton, Pleasant Valley, and Rhinebeck Kearney District 13 - East Fishkill and Wappinger Giles District 14 - Wappinger and Town of Poughkeepsie Winsby District 15 - Wappinger Faust District 17 - Town and Village of Fishkill McHoul District 18 - City of Beacon and Fishkill Rhodes District 19 - North East, Stanford, Pine Plains, Milan & Red Hook Drago District 21 - East Fishkill Caswell District 22 - Beekman and Union Vale Tresca District 23 - Pawling, Beekman and East Fishkill Rolison District 24 - Dover and Pawling House District 25 - Amenia, Washington, Pleasant Valley & Millbrook Alexander X X X X X ABSENT X X X X X X X X X X ABSENT X X X ABSENT X X X X 22 Present: ____ 3 Absent: ____ Vacant: ____ Resolution: ____ Motion: ____ 22 0 Total : ______ ______ Yes No Abstentions: ____ 2026053 RESOLUTION OF THE LEGISLATURE OF THE COUNTY OF DUTCHESS, ELECTING A CENTS PER GALLON RATE OF SALES AND COMPENSATING USE TAXES ON MOTOR FUEL AND DIESEL MOTOR FUEL, IN LIEU OF THE PERCENTAGE RATE OF SUCH TAXES, PURSUANT TO THE AUTHORITY OF ARTICLE 29 OF THE TAX LAW OF THE STATE OF NEW YORK