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Hotel Occupancy Tax

The Commissioner of Finance is responsible for the collection of hotel occupancy taxes imposed on the occupancy of hotel rooms, as authorized by Charter 208 of the Laws of 1983

Chapter 264, Article III, Sections 7-31 of the Dutchess County’s Charter, Code and Ethics

Each hotel, motel, bed & breakfast, boarding house, conference center, short term rentals and tourist home, which is used for the lodging of guests must be registered with the Commissioner of Finance.  The County has created a secure website to guide you through the online process.  Register and pay quarterly Hotel Tax

Effective March 1, 2017, Airbnb will begin collecting and remitting Occupancy taxes on behalf of all hosts for all bookings on the Airbnb platform. Please see the attached Frequently Asked Questions (.pdf) for more information regarding hosts responsibilities.

Effective October 1, 2004, the Hotel Occupancy Tax is 4%. The four percent (4%) occupancy tax shall be paid by the occupant to the operator as trustee of the County. Hosts are responsible for collecting Occupancy Tax and remitting to the Department of Finance on rentals booked through other methods or platforms.

Every operator/host shall file with the Commissioner of Finance a Return of Tax on Occupancy of Hotel Rooms  for the periods ending March 31st, June 30th, September 30th and December 31st of each year. Returns are due within twenty (20) days from the end of the period covered. If returns are not filed and taxes not remitted by the due date, penalties and interest are incurred.