New York legislation · 2025-2026 General Assembly
New York S8188: Authorizes the town of Rhinebeck, county of Dutchess, to establish hotel and motel taxes within such town
Status: Signed into law, August 21, 2026
Authorizes the town of Rhinebeck, county of Dutchess, to establish hotel and motel taxes within such town; provides for the repeal of such provisions upon the expiration thereof.
What the bill says
An act to amend the tax law, in relation to authorizing the town of Rhinebeck to establish hotel and motel taxes; and providing for the repeal of such provisions upon expiration thereof.
From the amended text, March 27, 2026:
AN ACT to amend the tax law, in relation to authorizing the town of Rhinebeck to establish hotel and motel taxes; and providing for the repeal of such provisions upon expiration thereof THE PEOPLE OF THE STATE OF NEW YORK, REPRESENTED IN SENATE AND ASSEMBLY, DO ENACT AS FOLLOWS: Section 1. The tax law is amended by adding a new section 1202-ll to read as follows: § 1202-LL. OCCUPANCY TAX IN THE TOWN OF RHINEBECK. (1) NOTWITHSTANDING ANY OTHER PROVISION OF LAW TO THE CONTRARY, THE TOWN OF RHINEBECK, IN THE COUNTY OF DUTCHESS, IS HEREBY AUTHORIZED AND EMPOWERED TO ADOPT AND AMEND LOCAL LAWS IMPOSING IN SUCH TOWN A TAX, IN ADDITION TO ANY OTHER TAX AUTHORIZED AND IMPOSED PURSUANT TO THIS ARTICLE, SUCH AS THE LEGISLATURE HAS OR WOULD HAVE THE POWER AND AUTHORITY TO IMPOSE UPON PERSONS OCCUPYING ANY ROOM FOR HIRE IN ANY HOTEL. FOR THE PURPOSES OF THIS SECTION, THE TERM "HOTEL" SHALL MEAN A BUILDING OR PORTION OF IT WHICH IS REGULARLY USED AND KEPT OPEN AS SUCH FOR THE LODGING OF GUESTS. THE TERM "HOTEL" INCLUDES AN APARTMENT HOTEL, A MOTEL OR A BOARDING HOUSE, WHETHER OR NOT MEALS ARE SERVED. THE RATE OF SUCH TAX SHALL NOT EXCEED THREE PERCENT OF THE PER DIEM RENTAL RATE FOR EACH ROOM WHETHER SUCH ROOM …
Sponsors
- Michelle Hinchey (D, 41) · primary sponsor
Latest actions
- : SIGNED CHAP.251
- : DELIVERED TO GOVERNOR
- : RETURNED TO SENATE
- : PASSED ASSEMBLY
- : HOME RULE REQUEST
- : ORDERED TO THIRD READING RULES CAL.230
- : SUBSTITUTED FOR A8495A
- : REFERRED TO WAYS AND MEANS
- : DELIVERED TO ASSEMBLY
- : PASSED SENATE
Votes
- FLOOR Vote (May 28, 2026): 48 yea, 12 nay, passed
- Senate Investigations And Government Operations Committee: COMMITTEE Vote (May 12, 2026): 7 yea, 0 nay, passed
Subjects: Tax Law
Common questions
- What is S8188?
- S8188 is a bill in the New York Legislature (2025-2026 General Assembly): Authorizes the town of Rhinebeck, county of Dutchess, to establish hotel and motel taxes within such town.
- What does S8188 do?
- In its own words: An act to amend the tax law, in relation to authorizing the town of Rhinebeck to establish hotel and motel taxes; and providing for the repeal of such provisions upon expiration thereof.
- What is the status of S8188?
- Signed into law as of August 21, 2026. Latest action: SIGNED CHAP.251 (August 21, 2026).
- Who sponsored S8188?
- Michelle Hinchey (D, 41).
- Where is the official record for S8188?
- On the New York Legislature website: https://www.nysenate.gov/legislation/bills/2025/S8188
Source: official New York record. Tracked by Delilah, AI for legislation across all 50 states and Congress.