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
Notice: Dutchess County Local Law No. 1 of 2025 enacted an increase in Dutchess County’s Occupancy Tax from 4% to 5% effective January 14, 2025. Please implement the change effective March 1, 2025
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.
You are obligated to charge, collect, and remit 5% Hotel Occupancy Taxes for all short-term rentals other than Airbnb.
If you rent using Airbnb, then the 5% tax is already being collected for you. Hotel Occupancy taxes are due on the 20th day after the end of each quarter.
The quarters are as follows:
| Jan 1 – Mar 31 | 1st Quarter tax due April 20th |
| Apr 1 – Jun 30 | 2nd quarter tax due July 20th |
| Jul 1 – Sep 30 | 3rd quarter tax due October 20th |
| Oct 1 – Dec 31 | 4th quarter tax due January 20th. |
