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News & Announcements

NOTICE OF ADOPTION - LOCAL LAW 3 OF 2021 - HOTEL OCCUPANCY TAX

Release Date: July 19, 2021

TOWN OF NEWBURGH

NOTICE OF ADOPTION

 

            PLEASE TAKE NOTICE that on the 12th day of July, 2021, the Town Board of the Town of Newburgh in the County of Orange, State of New York, adopted Local Law No. 3 of 2021 entitled A Local Law Adding Article IX Entitled ‘Taxation of Hotel Room Occupancy’ to Chapter 166 entitled ‘Taxation’ of the Code of the Town of Newburgh", the purpose and effect of which is to impose a tax of 5% upon the rent for every occupancy of a room or rooms in a hotel or motel in the Town of Newburgh, except for occupancies by certain governments, public corporations, not-for-profit entities when required documentation of exemption is presented or permanent residents.  The Local Law adds definitions for the term “Effective Date,” “Hosting Company,” “Hotel or Motel,” “Occupancy,” “Occupant,” “Operator,” “Permanent Resident,” “Person,” “Rent,” “Return,” “Room,” “Supervisor” and “Tourist Facility.”   Operators and Hosting Companies will be required to register with the Town Supervisor and will be issued certificates of authority to collect the tax from occupants at the time when the occupancy is arranged or contracted for and charged for.  The tax will be administered by the Town’s Supervisor or his designee and the Supervisor shall have the authority to issue certain regulations and is granted certain specified powers in that regard.  The Local Law authorizes voluntary collection agreements between the Town and Hosting Companies for booking transactions completed through the Hosting Company and hosts and operators shall not be liable for the tax for such transactions, the Hosting Company being solely liable. The Local Law imposes record keeping requirements and requires the filing of quarterly returns for specified three month periods to be accompanied by the tax payment.  Determinations of the amount of tax owed shall be reviewable in proceedings instituted under Article 78 of the Civil Practice Laws and Rules subject to certain specified deposit requirements.  The Local Law establishes refund procedures.   It provides that the tax revenues are to be deposited in the Town’s general fund to be used for any lawful purpose.  The Local Law additionally provides for penalties and interest for failure to file or pay or filing of false returns, and for the confidentiality of returns and for enforcement proceedings.  The Supervisor will be required to file quarterly reports on tax registrations, filings and payments with the Town Board.    The proposed adoption of the Local Law was determined by the Town Board to be an unlisted action under the State Environmental Quality Review Act regulations, the approval of which would not have a significant effect on the environment.    

 

A public hearing on the adoption of this Local Law was held on the 14th day of June, 2021 remotely via Zoom videoconference  during which the public had the opportunity to see and hear the public hearing live and provide comments on behalf or in opposition of the proposed Local Law and any part thereof.  Following the posting of a transcript of the public hearing on the Town’s website, the public had the additional opportunity to provide written comments to the Town Board by mail or e-mail.. The Town Board has determined it is in the best interest of the Town to adopt this Local Law.

 

Dated: July 16, 2021 

 

                                                                        Joseph P. Pedi

                                                                        Town Clerk, Town of Newburgh