On the agenda: Rhinebeck Nov 9, 2026 Town Board Meeting Agenda and Draft Resolutions — Flock Camera (Nov 9)

Town of Rhinebeck
2026 Regular Town Board Meeting
Agenda
November 9, 2026 6:00 pm

DRAFT PRELIMINARY AGENDA 11/6/2026 12:49:40 PM
A. Call to Order
B. Pledge of Allegiance
C. Approval of Prior Minutes
1. September 14, 2026 and October 5, 2026, October 20, 2026 and October 22, 2026
TAB 1 Public Hearing – Local Law __of 2026 Hotel Room Occupancy Tax
D. Announcements/Committee & Liaison Reports
E. Resolutions (including Board discussion and public comment)
TAB 2 2026-261 Authorization to Combine and Close Certain Capital Projects
TAB 3 2026-264 Adopt 2027 Budget
TAB 4 2026-265 Authorize Gate Repair at Cemetery
TAB 5 2026-266 Amend Resolution 2026-234 Cemetery Understory Grant
TAB 6 2026-267 Pay Cemetery Employee Insurance Claim Deductible
TAB 7 2026-268 Approve Highway Materials Bid
TAB 8 2026-269 Authorize Inspection of Transfer Station Rooftop Solar System
TAB 9 2026-270 Authorize Supervisor to Sign Dutchess County Procurement
TAB 10 2026-271 Authorize Ban of Flock Cameras (Hecht)
TAB 11 2026-272 Adopt Local Law __of 2026 Hotel Room Occupancy Tax
TAB 12 2026-273 Preliminary Accounts Payable Abstract
TAB 13 2026-274 Budget Transfer and Amendments
TAB 14 2026-275 Approve additional repairs in the Veterans Section of the Cemetery
F. New Business
G. Discussion Items
H. Public Comment on Non-Agenda Items
I. Adjournment

NOTICE OF PUBLIC HEARING
PLEASE TAKE NOTICE that the Town Board of the Town of Rhinebeck will
hold a public hearing on the 9th day of November, 2026, at 6:00 o'clock p.m., at Town Hall, 80
East Market Street, Rhinebeck, New York, on a proposed Local Law ___ of the Year 2026
entitled: “A Local Law to Town Code Chapter 107 entitled ‘Taxation’ by adding a new Article
VIII entitled ‘Hotel Room Occupancy Tax’”.
The purpose of this Local Law is to promote the public health, safety and welfare by
amending Chapter 107 of the Town Code entitled “Taxation” to add a new Article VIII entitled
“Hotel Room Occupancy Tax” which shall impose a tax of 3% upon the rent for every
occupancy of a room or rooms in a hotel, motel, or other building that is regularly used and kept
open as such for the lodging of guests in the Town of Rhinebeck (which includes the Village).
A copy of the proposed local law is on file in the office of the Town Clerk and available
for inspection by interested persons during Town Clerk's business hours.
The Town Board will at the above date, time and place hear all persons interested in the
subject matter hereof. Persons may appear in person or by agent. All written communications
addressed to the Board must be received by the Board at or prior to the public hearing.

Dated: October 20, 2026

BY ORDER OF THE TOWN BOARD
TOWN OF RHINEBECK
JOAN WINNE
TOWN CLERK

TO BE PUBLISHED ONE TIME ON OR BEFORE OCTOBER 29, 2026

TOWN OF RHINEBECK
RESOLUTION 2026-261
CLOSING AND AMENDING CAPITAL PROJECTS
WHEREAS, as part of the Budget process the Town Supervisor has reviewed the existing
Capital Projects; and
WHEREAS, The Town Supervisor has recommended the following amendments to the
existing Capital Projects; and
RESOLVED, The Town Board authorizes the changes to the of Capital Projects as
follows:
Rename H108- Town Hall Windows & Painting to Town Hall Improvements
Close H119- Town Hall Lower Roof $3,338.81 and transfer the balance to
H108- Town Hall Improvements
- new fund balance $65,352.62
Rename H114 Pool/Playgrounds – Plan/Renovation to Park Improvement
Close - H27-043 Dock Improvements $2,796.16 & Transfer Balance to H114
Close - H115 TTSM Skate Park $310.19 & Transfer Balance to H114
Close - H121 Little League Fence $23,884.40 & Transfer Balance to H114

Create: Capital Project H126 Cemetery Adams Hall Renovation
Close H122 Pavillion Build Out $74,375.48 & Transfer Balance to H126
Close H117 Cemetery Vault $40,823.33 & Transfer Balance to H126

BE IT FURTHER,
RESOLVED, The Town Board authorizes the Bookkeeper to make any necessary
transfers and bookkeeping entries to close the above stated Capital Projects.

TOWN OF RHINEBECK
RESOLUTION NO. 2026-264
ADOPTING 2027 PRELIMINARY TOWN BUDGET

WHEREAS, the 2027 Tentative Budget for the Town was filed with the Town Clerk on
September 30, 2026; and
WHEREAS, the 2027 Tentative Budget for the Town was presented to the Town Board
by the Town Clerk on October 5, 2026; and
WHEREAS, the 2027 Preliminary Budget for the Town was filed with the Town Clerk
on October 22, 2026; and
WHEREAS, Notice of the October 27, 2026 Public Hearing for the 2027 Preliminary
Budget was published in the Town’s official newspaper on October 22, 2026; and
WHEREAS, the Town Board held the 2027 Budget Public Hearing on October 27, 2026
at 1:30 pm; and
WHEREAS, the Board has reviewed the attached 2027 Preliminary Budget and is
satisfied that its amendments and changes have been made; now, therefore, be it
RESOLVED, that the 2027 Preliminary Budget is hereby adopted as the 2027 Budget for
the Town of Rhinebeck.

TOWN OF RHINEBECK
RESOLUTION 2026-265
AUTHORIZE GATE REPAIR AT CEMETERY
WHEREAS, on May 1, 2026, a vehicle hit the gate and pillar at the Mill Street entrance
to the cemetery; and
WHEREAS, the Rhinebeck Police Department investigated but were unable to locate
the offender; and
WHEREAS, on May 20, 2026 the Town insurance company confirmed the required
$2,500.00 deductible; and
WHEREAS, the Cemetery Clerk obtained a repair estimate from Riverview Landscapes
for $3,630.00; now, therefore, be it
RESOLVED, the Town Board believes it is in the Town’s best interest to pay for the
required repairs as opposed to submitting the claim through insurance; and, be it further
RESOLVED, the Town Board authorizes the Supervisor to sign the proposal from
Riverview Landscapes for $3,630.00 to repair the Cemetery gate and pillar; and be it further
RESOLVED, the expense will be paid from the 000-07-8810-427 account and the
Bookkeeper is authorized to make any budget modifications or amendments as may be
necessary.

TOWN OF RHINEBECK
RESOLUTION 2026-266
AMEND GRANT APPLICATION FOR NATURAL BURIAL GROUND RESTORATION
WHEREAS, as per Resolution 2026-234 the Town approved the application to pursue
grant monies from Understory for ecological restoration at the Natural Burial Ground; and
and

WHEREAS, the initial grant request was for an amount between $25,000 and $35,000;

WHEREAS, the Cemetery Administrator has found that the project will exceed the initial
amount and will need to apply for a grant amount between $35,000 and $45,000; now, therefore,
be it
RESOLVED, the Town Board authorizes the amendment to the grant request.

TOWN OF RHINEBECK
RESOLUTION 2026-267
PAY CEMETERY EMPLOYEE INSURANCE DEDUCTIBLE
WHEREAS, Cemetery Groundskeeper Jeff Vincent’s car passenger window was
accidentally shattered while another employee was weed whacking at the cemetery; and
WHEREAS Jeff Vincent’s insurance covers the cost of replacing the window but with a
$500 deductible; now, therefore, be it
RESOLVED that the Town authorizes the Bookkeeper to pay the deductible.

TOWN OF RHINEBECK
RESOLUTION 2026-268
ACCEPTANCE OF 2027 HIGHWAY MATERIALS BIDS
WHEREAS, the Town Highway Department advertised for and received materials bids
for the year 2027; and
WHEREAS, the Highway Superintendent has submitted the attached memorandum
recommending which bids to accept; now, therefore, be it
RESOLVED, that the Board accepts the Highway Superintendent’s recommendations and
approves the bids as reflected in the attached memorandum.

TOWN OF RHINEBECK
RESOLUTION 2026-269
AUTHORIZE INSPECTION OF TRANSFER STATION ROOFTOP SOLAR SYSTEM
WHEREAS, the Rhinebeck Transfer Station has an aging rooftop solar system which is
potentially affecting costs from Central Hudson; and
WHEREAS, The Transfer Station manager requested input from Hudson Solar Solutions
who recommends switching from the S2C Demand tariff service to a SC2 Non-Demand tariff
that would reduce the monthly service bill; and
WHEREAS, the switch would require a solar system inspection to make sure the electric
usage requirements comply; and
WHEREAS, Hudson Solar Solutions submitted a quote for $750 for the inspection of the
solar equipment and electrical system, and for a usage and tariff analysis in order to implement
the change; now, therefore, be it
RESOLVED, the Board accepts the quote from Hudson Solar Solutions to inspect the
system and facilitate the switch; be it further
RESOLVED, the expense will be paid from the 000-07-8161-440 account
and the Bookkeeper is authorized to make any budget modifications or
amendments as may be necessary.
.

TOWN OF RHINEBECK
RESOLUTION 2026-270
AMENDMENT AND EXTENSION TO DUTCHESS CO IMA
FOR PROCUREMENT SERVICES
WHEREAS, by Resolution number 198 of 2021 the Town Board entered into an
agreement with Dutchess County for Shared Services including purchasing and procurement
services that has now expired; and
WHEREAS, Section 3.0l(g) of the Dutchess County Administrative Code permits
the County Executive, or his designee, to "upon the request of any Municipality, town,
village, school district or other unit of local government, provide central purchasing
services for all or part of its purchases, upon such conditions as may be prescribed by the
County Legislature", and
WHEREAS, by Resolution No. 2016290, the Dutchess County Legislature
authorized the County Executive, or his designee, to enter into a shared services contract
with any Municipality, town, village, school district or other unit of local government who
requested that the County assist it with certain central purchasing services, and
WHEREAS, by Resolution No. 2016290, the Dutchess County Legislature has
prescribed conditions under which Dutchess County can provide central purchasing
services to other units of local government, and
WHEREAS, the Municipality has requested that the County of Dutchess assist it
with central purchasing services, and
WHEREAS, General Municipal Law Section 119-o authorizes municipal
corporations and districts to enter into agreements for the performance among themselves
or one for the other of their respective functions, powers and duties on a contract basis, and
WHEREAS, General Municipal Law §119-n defines "municipal corporation" as a
county outside the Municipality of New York, a town, a village, a board of cooperative
educational services, fire district, or a school district, and defines a "municipal district" as
a county or town improvement district, among other things, and
WHEREAS, this Amendment and Extension to Intermunicipal Agreement is
intended to be used for municipal corporations and municipal districts who have requested
assistance from the County with central purchasing services,
NOW, therefore, it is mutually agreed by and between the parties hereto as follows:
1.
The paragraph entitled "Scope of Services" shall provide as follows:
The County agrees to furnish the Municipality with central purchasing services as
set forth on the Scope of Services attached hereto as Exhibit "A2" and made a part of this
Amendment and Extension to Intermunicipal Agreement.

TOWN OF RHINEBECK
RESOLUTION 2026-270
AMENDMENT AND EXTENSION TO DUTCHESS CO IMA
FOR PROCUREMENT SERVICES
2.
The paragraph entitled "Term of Agreement" shall provide as follows:
This Amendment and Extension Agreement shall be effective November 1, 2026,
and shall terminate on October 31, 2027, unless otherwise terminated as set forth herein.
3.

The paragraph entitled "Payment" shall provide as follows:

As full and complete consideration for the services so rendered, the Municipality
shall pay to the County SIXTY and 00/100 DOLLARS per hour with a minimum of one
(1) hour and thereafter, may be prorated in increments of fifteen (15) minutes, if applicable,
per the Scope of Services attached hereto as Exhibit "A2".
4.
All other terms and conditions of the underlying Agreement and any
amendment thereto not expressly amended or altered by this Amendment and Extension to
the Intermunicipal Agreement shall remain in full force and effect.
NOW, therefore be it
RESOLVED, the Town Supervisor is authorized to sign the agreement with Dutchess County to
with the assistance of the Town Attorney as may be determined necessary.

TOWN OF RHINEBECK
RESOLUTION 2026-271
AUTHORIZE BAN OF FLOCK (ALPR) CAMERAS
WHEREAS, the Town of Rhinebeck is dedicated to protecting the privacy, constitutional
rights, and civil liberties of its residents and visitors; and
WHEREAS, Flock Safety and similar networked Automated License Plate Reader
(ALPR) systems collect, aggregate, and store massive amounts of vehicular data—capturing
billions of license plate scans, time stamps, and location coordinates monthly across a vast,
centralized database; and
WHEREAS, this pervasive tracking creates detailed historical records of law-abiding
citizens' daily routines, including their places of employment, worship, medical care, and
political assembly, without individualized reasonable suspicion or judicial warrants; and
WHEREAS, numerous Fourth Amendment and constitutional challenges have been
raised regarding the mass, unregulated deployment of these systems and the unrestricted sharing
of public data with third-party vendors and out-of-state entities; and
WHEREAS, the Town of Rhinebeck finds that the risks of unchecked mass surveillance,
data breaches, potential misuse, and the erosion of public trust heavily outweigh the purported
benefits of the technology; and
WHEREAS, multiple local, state, and federal jurisdictions have movingly reversed
course by canceling contracts and banning ALPR networks to prioritize community consent and
privacy protections; now, therefore, be it
RESOLVED BY THE TOWN BOARD OF RHINEBECK THAT:
1. Ban on Networked ALPR Technology: The Town of Rhinebeck hereby prohibits the
acquisition, deployment, operation, or access to Flock Safety cameras and any
substantially similar networked or third party-hosted automated license plate reader
systems. This ban applies to all public rights-of-way, town-owned properties, and
operations conducted by local law enforcement.
2. Effective Date: This Resolution shall take effect immediately upon its adoption.

TOWN OF RHINEBECK
RESOLUTION 2026-272
ADOPT LOCAL LAW 2026 FOR HOTEL OCCUPANCY TAX
WHEREAS, the Town Board has before it a proposed local law entitled: “A Local Law to
amend the Town Code Chapter 107 entitled ‘Taxation’ by adding a new Article VIII entitled
‘Hotel Room Occupancy Tax”, and;
WHEREAS, following due notice the Town Board held a public hearing on the proposed
local law and heard all persons interested in the subject matter thereof;
NOW, THEREFORE, BE IT RESOLVED as follows:
1.

That the Town Board hereby adopts the above local law which said local

law shall be effective immediately upon filing in the office of the Secretary of State in Albany;
and
2.

That the said local law shall be published, posted and filed in the office of

the Secretary of State in Albany as required by applicable law; and
3.

That the Town Supervisor and the Town Supervisor’s authorized designees

are hereby authorized to take all actions reasonably necessary to collect the Hotel Room
Occupancy Tax.

TOWN OF RHINEBECK
LOCAL LAW NO. ___ OF THE YEAR 2026
A local law to amend the Town Code Chapter 107 entitled "Taxation" by adding a new
Article VIII entitled "Hotel Room Occupancy Tax".
Section 1. Purpose:
The purpose of this Local Law is to promote the public health, safety and welfare by
amending Chapter 107 of the Town Code entitled "Taxation" to add a new Article VIII entitled
"Hotel Room Occupancy Tax" which shall impose a tax of 3% upon the rent for every
occupancy of a room or rooms in a hotel, as defined herein, in the Town of Rhinebeck.
Section 2.

Municipal Home Rule Law.

This Local Law is adopted pursuant to the provisions of the Municipal Home Rule Law
of the State of New York and Article 16 of the Town Law of the State of New York. To the
extent the provisions of this local law conflict with the Town Law, the Town Board hereby
asserts its intention to supersede Town Law pursuant to the Municipal Home Rule Law.
Section 3. Amendment of Code:
The Town of Rhinebeck Town Code is hereby amended to add to Chapter 107 entitled
"Taxation" a new Article VIII entitled "Hotel Room Occupancy Tax" which shall read as
follows:
" Article VIII Hotel Room Occupancy Tax
§107-26

Definitions.

For purposes of this article, the following definitions shall apply:
HOSTING COMPANY
An internet, application, technology, and/or similarly based service through which
a third party desiring to offer lodging (a "host") and a third party desiring to book
lodging (a "guest") for one or more nights have the opportunity to communicate,
negotiate, and consummate a booking transaction for transient lodging
accommodations pursuant to a direct agreement between a host and guest to
which the hosting company is not a party but still facilitates and is entitled to
receive payments for rent on behalf of or for the host. Merely publishing an
advertisement for transient accommodations does not make the publisher a
hosting company.

HOTEL
Any facility consisting of rentable units and providing lodging on an overnight
basis. “Hotel” shall include, but is not limited to, those facilities designated and/or
commonly known as a "bed-and-breakfast", “motel”, or “tourist facility”.
OCCUPANCY
The use or possession, or the right to the use or possession, of any room in a hotel.
OCCUPANT
A natural person who, for a consideration, uses, possesses or has the right to use
or possess any room in a hotel under any lease, concession, permit, right of
access, license to use or other agreement or otherwise.
OPERATOR
Any person operating a hotel in the Town of Rhinebeck, including, but not limited
to, an owner or proprietor of such premises, lessee, sublessee, mortgagee in
possession, licensee or any other person otherwise operating such hotel and
entitled to be paid the rent.
PERMANENT RESIDENT
Any natural person occupying any room or rooms in a hotel for at least 90
consecutive days shall be considered a permanent resident with regard to the
period of such occupancy.
PERSON
An individual, partnership, society, association, joint-stock company, corporation,
company, estate, receiver, trustee, assignee, referee or any other person acting in a
fiduciary or representative capacity, whether appointed by a court or otherwise, or
any combination of the foregoing.
RENT
The per diem rental rate or charge received for occupancy of each room, valued in
money, whether received in money or otherwise, for the occupancy of a room in a
hotel for any period of time.
RETURN
Any return filed or required to be filed as herein provided.

ROOM
Any room or rooms of any kind in any part or portion of a hotel, which is
available for or let out for any purpose other than a place of assembly.
SUPERVISOR
The Town Supervisor of the Town of Rhinebeck.
TOURIST FACILITY
Building, structure of other facility, which may ordinarily or originally be
occupied for residential dwelling purposes, that contains or comprises a transient
lodging rentable unit, including, but not limited to, "short term" or "vacation
rental," or a location that is otherwise made available for transient lodging
accommodation for rent directly by the owner or through an agent, operator or
hosting company.
§ 107-27

Imposition of tax.

On and after the effective date of this article, there is hereby imposed and there
shall be paid a tax of 3% upon the rent for every occupancy of a room or rooms in
a hotel in this Town, except that the tax shall not be imposed upon a permanent
resident, or as otherwise provided herein.
§ 107-28

Exempt organizations.

Except as otherwise provided in this section, any use or occupancy by any of the
following shall not be subject to the tax imposed by this article.
(A.) The state of New York, or any public corporation (including a public
corporation created pursuant to agreement or compact with another state or the
Dominion of Canada), improvement district or other political subdivision of the
state;
(B.)

The United States of America, insofar as it is immune from taxation;

(C.) Any corporation or association, or trust, or community chest, fund or
foundation organized and operated exclusively for religious, charitable or
educational purposes, or for the prevention of cruelty to children or animals, and
no part of the net earnings of which inures to the benefit of any private
shareholder or individual and no substantial part of the activities of which is
carrying on propaganda or otherwise attempting to influence legislation or
elections; provided, however, that nothing in this subsection shall include an
organization operated for the primary purpose of carrying on a trade or business

for profit, whether or not all of its profits are payable to one or more organizations
described in this section;
(D.)

A permanent resident of a hotel.

§ 107-29

Territorial limits.

The tax imposed by this article shall apply only within the territorial limits of the
entirety of the Town of Rhinebeck.
§ 107-30

Registration.

(A.) Certificate of Registration. Within 10 days after the effective date of this
article or, in the case of operators commencing business after such effective date,
within three days after such commencement or opening, every operator shall file
with the Supervisor a certificate of registration in a form prescribed by the Town
Supervisor. A hosting company may file a certificate of registration on behalf of
multiple operators.
(B.) Certificate of Authority. The Supervisor shall, within five days after such
registration, issue without charge to each operator of hosting company a
certificate of authority empowering such operator to collect the tax from the
occupant and a duplicate thereof for each additional hotel of such operator. Each
certificate or duplicate shall state the hotel to which it is applicable. Such
certificate of authority shall be prominently displayed by the operator in such
manner that it may be seen and come to the notice of all occupants and persons
seeking occupancy. Such certificate shall be nonassignable and nontransferable
and shall be surrendered immediately to the Supervisor upon the cessation of
business at the hotel named or upon its sale or transfer.
§ 107-31

Administration and collection.

(A.) The tax imposed by this article shall be administered and collected by the
Supervisor, or such other Town employee as the Supervisor may designate, by
such means and in such manner as are other taxes which are now collected and
administered or as otherwise provided by this article.
(B.) The tax to be collected shall be stated and charged separately from the rent
and shown separately on any record thereof, at the time when the occupancy is
arranged or contracted for and charged for, and upon every evidence of
occupancy or any bill or statement of charges made for said occupancy issued or
delivered by the operator, and the tax shall be paid by the occupant to the operator
as trustee for and on account of the Town, and the operator shall be liable for the
collection thereof and for the tax. The operator and any officer of any corporate

operator shall be personally liable for the tax collected or required to be collected
under this article, and the operator shall have the same right in respect to
collecting the tax from the occupant, or in respect to nonpayment of the tax by the
occupant, as if the tax were part of the rent for the occupancy payable at the time
such tax shall become due and owing, including all rights of eviction,
dispossession, repossession and enforcement of any innkeeper's lien that he/she
may have in the event of nonpayment of the rent by the occupant; provided,
however, that the Supervisor or employees or agents duly designated by him/her
shall be joined as a party in any action or proceeding brought by the operator to
collect or enforce collection of the tax.
(C.) Voluntary Collection Agreements. Notwithstanding anything to contrary,
the Town may enter into a voluntary collection agreement with any hosting
company that provides such agreement, which designates the hosting company as
solely responsible and liable for collecting and remitting the applicable tax to the
Town (the collector) for booking transactions completed through the respective
hosting company for hotels located within the Town; and the host or operator of
the hotel who is not the collector hosting company shall not be responsible for
collecting and remitting the tax to the Town on any transaction for which it has
received confirmation that the hosting company has collected the aforementioned
tax and remitted it back to the Town pursuant to a voluntary collection agreement;
otherwise, operators or hosts of hotels shall be liable for the collection and
remittance of the tax if no such voluntary collection agreement between a hosting
company and the Town has been executed. For the sole purposes of tax
registration, collection, and remittance under this article, a hosting company that
enters into a voluntary collections agreement with the Town pursuant to this
section shall assume and be limited to the duties of hotel operator for only those
booking transactions completed through the respective hosting company and
pursuant to the terms of an executed voluntary collection agreement, through
which the hosting company shall collect and remit to the Town its respective
portion of the tax.
(D.) Whenever the Town Supervisor deems it necessary for the proper
enforcement of this article, the Supervisor may provide by regulation that the
occupant shall file returns and pay directly to the Supervisor the tax imposed at
such times as returns are required to be filed and payment made over by the
operator.
(E.) Commencement of Collection of Tax. The tax imposed by this article shall
be paid upon any occupancy on and after the date shown on the Certificate of
Authority issued pursuant to subsection 107-30(b) of this article, although such
occupancy is had pursuant to a contract, lease or other arrangement made prior to

such date. Where rent is paid or charged or billed or falls due on either a weekly,
monthly or other term basis, the rent so paid, charged, billed or falling due shall
be subject to the tax herein imposed to the extent that it covers any portion of the
period on and after the effective date of this article. Where any tax has been paid
hereunder upon any rent which has been ascertained to be worthless, the
Supervisor may, by regulation, provide for credit and/or refund of the amount of
such tax upon application therefor as provided in § 107-37 of this article.
(F.)
For the purpose of the proper administration of this article and to prevent
evasion of the tax hereby imposed, it shall be presumed that all rents are subject to
tax until the contrary is established, and the burden of proving that a rent for
occupancy is not taxable hereunder shall be upon the operator or occupant. Where
an occupant claims exemption from the tax under the provisions of § 107-28 of
this article, the rent shall be deemed taxable hereunder unless:
(1)

The operator shall receive from the occupant claiming such
exemption a copy of a New York state sales tax exemption
certificate; or

(2)

Unless the operator shall receive from the occupant claiming such
exemption a certificate duly executed by an exempt corporation or
association certifying that the occupant, is its agent, representative,
or employee, together with a certificate executed by the occupant
that the occupancy is paid or to be paid by such exempt
corporation or association, and is necessary or required in the
course of or in connection with the occupant's duties as a
representative of such corporation or association.

§ 107-32

Records to be kept.

Every operator shall keep records of every occupancy and of all rent paid, charged
or due thereon and of the tax payable thereon, in such form as the Supervisor may
by regulation require. Such records shall be available for inspection and
examination at any time upon demand by the Supervisor or his/her duly
authorized agent or employee and shall be preserved for a period of three years,
except that the Supervisor may consent to their destruction within that period or
may require that they be kept together.
§ 107-33

Returns.

(A.) Every operator shall file with the Supervisor or his designee a return of
occupancy and of rents and of the taxes payable thereon for the three-month
periods ending the last day of March, June, September and December on and after

the effective date of this article. Such returns shall be filed within 20 days from
the expiration of the period covered thereby. A hosting company may file a return
on behalf of multiple participating host operators. The Town Board may permit or
require returns to be made for other periods upon such dates as it may specify by
resolution. If the Town Board deems it necessary in order to ensure the payment
of the tax imposed by this article, it may require returns to be made for shorter
periods than those prescribed pursuant to the foregoing provisions of this section
and upon such dates as it may specify by resolution.
(B.) The forms of return shall be prescribed by the Town Board by resolution
and shall contain such information as it may deem necessary for the proper
administration of this article. The Supervisor may require amended returns to be
filed within 20 days after notice and to contain the information specified in the
notice.
(C.) If a return required by this article is not filed, or if a return is incorrectly
filed or is insufficient on its face, the Supervisor shall take such steps as he/she
deems necessary to enforce the filing of such return or of a corrected return.
§ 107-34

Payment of tax.

(A.) At the time of filing a return of occupancy and of rents each operator shall
pay to the Supervisor or his authorized designee the taxes imposed by this article
upon the rents required to be included in such return, as well as all other moneys
collected by the operator acting or purporting to act under the provisions of this
article even though it be judicially determined that the tax collected is invalidly
required to be filed, it shall be due from the operator and payable to the
Supervisor on the date prescribed herein for the filing of the return for such
period, without regard to whether a return is filed or whether the return which is
filed correctly shows the amount of rents and taxes due thereon. A host company
may make a voluntary payment on behalf of multiple participating host operators.
(B.) Where the Supervisor in his/her discretion deems it necessary to protect
revenues to be obtained under this article, he/she may require any operator
required to collect the tax imposed by this article to file with him/her a bond,
issued by a surety company authorized to transact business in this state and
approved by the Superintendent of Insurance of this state as to solvency and
responsibility, in such amount as the Supervisor may find to secure the payment
of any tax and/or penalties and interest due or which may become due from such
operator. In the event that the Supervisor determines that an operator is to file
such bonds, he/she shall give notice to such operator to that effect, specifying the
amount of the bond required. The operator shall file such bond within five days

after the giving of such notice unless, within such five days, the operator shall
request, in writing, a hearing before the Supervisor at which the necessity,
propriety and amount of the bond shall be determined by the Supervisor. Such
determination shall be final and shall be complied with within 15 days after the
giving of notices thereof. In lieu of such bond, securities approved by the
Supervisor or cash in such amount as he/she may prescribe may be deposited with
him/her, which shall be kept in the custody of the Supervisor, who may at any
time, without notice of the depositor, apply them to any tax and/or interest or
penalties due, and for that purpose the securities may be sold by him/her at public
or private sale without notice to the depositor thereof.
§ 107-35

Determination of tax.

If a return required to be filed by this law is not filed or if a return, when filed, is
incorrect or insufficient, the amount of tax due shall be determined by the
Supervisor from such information as may be obtainable, and, if necessary, the tax
may be estimated on the basis of external indices, such as number of rooms,
locations, comparable lodging rates, type of accommodations and service and/or
other factors. Notice of such determination shall be given to the person or entity
liable for the collection and payment of the tax. Such determination shall finally
and irrevocably fix the tax unless the operator of the hotel against which it is
assessed, within 30 days after giving notice of such determination, shall apply to
the Supervisor for a hearing or unless the Supervisor on the Supervisor’s own
motion shall re-determine the same. After such hearing, the Supervisor shall give
notice of its determination to the operator. Any final determination of the amount
of any tax payable hereunder shall be reviewable for error, illegality or
unconstitutionality or any other reason whatsoever by a proceeding under Article
78 of the Civil Practice Law and Rules if application therefor is made to the
Supreme Court within 30 days after the giving of the notice of such final
determination; provided, however, that any such proceeding under Article 78 of
the Civil Practice Law and Rules shall not be instituted unless:
(A.) The amount of any tax sought to be reviewed, with such interest and
penalties thereon as may be provided for by local law shall be first deposited and
there is filed an undertaking, issued by a surety company authorized to transact
business in this state and approved by the Superintendent of Insurance of this state
as to solvency and responsibility, in such amount as a Justice of the Supreme
Court shall approve to the effect that if such proceeding be dismissed or the tax
confirmed, the petitioner will pay all costs and charges which may accrue in the
prosecution of such proceeding; or

(B.) At the option of the petitioner, such undertaking may be in a sum
sufficient to cover the taxes, interests and penalties stated in such determination
plus the costs and charges which may accrue against it in the prosecution of the
proceeding, in which event the petitioner shall not be required to pay such taxes,
interest or penalties as a condition precedent to the application.
§ 107-36

Disposition of revenues.

All revenue resulting from the imposition of the tax under this article shall be paid
into the treasury of the Town and shall be credited to and deposited in the general
fund of the Town. Such revenues may be used for any lawful purpose.
§ 107-37

Refunds.

(A.) In the manner provided in this section, the Supervisor shall refund or
credit, without interest, any tax penalty or interest erroneously, illegally or
unconstitutionally collected or paid if application to the Supervisor for such
refund shall be made within one year from the payment thereof. Whenever a
refund is made by the Supervisor, he/she shall state his/her reason therefor, in
writing. Such application may be made by the occupant, operator, host company
or other person who has actually paid the tax. Such application may also be made
by an operator who has collected and paid over such tax to the Supervisor,
provided that the application is made within one year of the payment to the
operator, but no actual refund of moneys shall be made to such operator until it
shall first establish to the satisfaction of the Supervisor, under such regulations as
the Supervisor may prescribe, that it has repaid to the occupant, or other person
who has actually paid the tax, the amount for which the application for refund is
made. The Supervisor may, in lieu of any refund required to be made, allow credit
therefor on payments due or to become due from the applicant.
(B.) Where any tax imposed hereunder shall have been erroneously, illegally or
unconstitutionally collected and application for the refund thereof duly made to
the Supervisor, and such Supervisor shall have made a determination denying
such refund, such determination shall be reviewable by a proceeding under Article
78 of the Civil Practice Law and Rules; provided, however, that such proceeding
is instituted within 30 days after the giving of the notice of such denial, that a
final determination of tax due was not previously made, and that an undertaking is
filed with the Supervisor in such amount and with such sureties as a Justice of the
Supreme Court shall approve to the effect that if such proceeding be dismissed or
the tax confirmed, the petitioner will pay all costs and charges which may accrue
in the prosecution of such proceeding.

(C.) A person shall not be entitled to a revision, refund or credit of a tax,
interest or penalty which had been determined to be due pursuant to the
provisions of Section 107-35 of this article where it has had a hearing, or an
opportunity for a hearing, or has failed to avail itself of the remedies therein
provided. No refund or credit shall be made of a tax, interest or penalty paid after
a determination by the Supervisor made pursuant to Section 107-35 of this article
unless it be found that such determination was erroneous, illegal or
unconstitutional or otherwise improper by the Supervisor after a hearing or on
his/her own motion or in a proceeding under Article 78 of the Civil Practice Law
and Rules, pursuant to the provisions of said section, in which event refund or
credit without interest shall be made of the tax, interest or penalty found to have
been overpaid.
§ 107-38

Reserves.

In cases where the occupant or operator has applied for a refund and has instituted
a proceeding under Article 78 of the Civil Practice Law and Rules to review a
determination adverse to him/her on his/her application for refund, the Supervisor
shall have the option of crediting future tax payments to meet the cost of any
settlements or judgments or, at his/her option, may, in the first instance, set up
appropriate reserves to meet any decision adverse to the Town.
§ 107-39

Remedies exclusive.

The remedies provided by Section 107-35 and Section 107-37 of this article shall
be the exclusive remedies available to any person for the review of tax liability
imposed by this article, and no determination or proposed determination of tax or
determination on any application for refund shall be enjoined or reviewed by an
action for declaratory judgment, an action for money had and received or by any
action or proceeding other than a proceeding in a nature of a certiorari proceeding
under Article 78 of the Civil Practice Law and Rules; provided, however, that a
taxpayer may proceed by declaratory judgment if he/she institutes suit within 30
days after a deficiency assessment is made and pays the amount of the deficiency
assessment to the Supervisor prior to the institution of such suit and posts a bond
for costs as provided in Section 107-35 of this article.
§ 107-40

Penalties and interest.

(A.) Any person failing to file a return or to pay or pay over any tax to the
Supervisor within the time required by this article shall be subject to a penalty of
5% of the amount of tax due plus interest at the rate of 1% of such tax for each
month of delay excepting the first month after such return was required to be filed
or such tax became due. Such penalties and interest shall be paid and disposed of

in the same manner as other revenues from this article. Unpaid penalties and
interest may be enforced in the same manner as the tax imposed by this article.
(B.) Any operator or occupant and any officer of an operator or occupant
failing to file a return required by this article, or filing or causing to be filed or
making or causing to be made or giving or causing to be given any return,
certificate, affidavit, representation, information, testimony or statement required
or authorized by this article which is willfully false, and any operator and any
officer of a corporate operator willfully failing to file a bond required to be filed
pursuant to Section 107-34 or 107-35 of this article, or failing to file a
registration certificate and such data in connection therewith as the Supervisor
may by regulation or otherwise require, or failing to display or surrender the
certificate of authority as required by this article or assigning or transferring such
certificate of authority; and any operator or any officer of a corporate operator
willfully failing to charge separately from the rent the tax herein imposed or
willfully failing to state such tax separately on any evidence of occupancy and on
any bill or statement or receipt of rent issued or employed by the operator or
willfully failing or refusing to collect such tax from the occupant; any operator or
any officer of a corporate operator who shall refer cause reference to be made to
this tax in a form or manner other than that required by this article, and any such
person or operator failing to keep records required by this article, shall, in
addition to the penalties herein or elsewhere prescribed, be guilty of a
misdemeanor, punishable by a fine of up to $1,000, imprisonment for not more
than one year, or both such fine and imprisonment. Officers of a corporate
operator shall be personally liable for the tax collected or required to be collected
by such corporation under this article and penalties and interest thereon and
subject to the fines and imprisonment herein authorized.
(C.) The certificate of the Supervisor to the effect that a tax has not been paid,
that a return, bond or registration certificate has not been filed or that information
has not been supplied pursuant to the provisions of this article shall be
presumptive evidence thereof.
§ 107-41

Returns to be confidential.

It shall be unlawful, except in accordance with proper judicial order or as
otherwise provided to the fullest extent permitted by law, for the Supervisor or
employee or designee of the Supervisor to divulge or make known in any manner
the rents or other information relating to the business of a taxpayer contained in
any return required under this article. The officers charged with the custody of
such returns shall not be required to produce any of them or evidence of anything
contained in them in any action or proceeding in any court, except on behalf of

the Supervisor in an action or proceeding under the provisions of this article or on
behalf of any party to any action or proceeding under the provisions of this article
when the returns or facts shown thereby are directly involved in such action or
proceeding, in either of which events the court may require the production of, and
may admit in evidence, so much of said returns or of the facts shown thereby as
are pertinent to the action or proceeding and no more. Nothing herein shall be
construed to prohibit the delivery to a taxpayer or his/her duly authorized
representative of a certified copy of any return filed in connection with his/her tax
nor to prohibit the publication of statistics so classified to prevent the
identification of particular returns and items thereof or the inspection by the Town
Attorney or other legal representatives of the Town or by the District Attorney of
any county of the return of any taxpayer who shall bring action to set aside or
review the tax based thereon, or against whom an action or proceeding has been
instituted for the collection of a tax or penalty. Returns shall be preserved for
three years and thereafter, until the Supervisor permits them to be destroyed.
§ 107-42

Notices and limitations of time.

(A.) Any notice authorized or required under the provisions of this article may
be given to the person to whom it is intended in a postpaid envelope addressed to
such person at the address given in the last return filed by him/her pursuant to the
provisions of this article or in any application made by him/her or, if no return has
been filed or application made, then to such address as may be obtainable. The
mailing of such notice shall be presumptive evidence of the receipt of the same by
the person to who addressed. Any period of time which is determined according
to the provisions of this article by the giving of notice shall commence five days
after the date of mailing of such notice.
(B.) The provisions of the Civil Practice Law and Rules or any other law
relative to limitations of time for the enforcement of a civil remedy shall not apply
to any proceeding or action taken by the Town to levy, appraise, assess, determine
or enforce the collection of any tax or penalty provided by this article. However,
except in the case of a willfully false, fraudulent return with intent to evade the
tax, no assessment of additional tax shall be made after the expiration of more
than three years from the date of filing of a return; provided, however, that where
no return has been filed as provided by law, the tax may be assessed at any time.
(C.) Where, before expiration of the period prescribed herein for the
assessment of an additional tax, a taxpayer has consented, in writing, that such
period be extended, the amount of such additional tax due may be determined at
any time within such extended period. The period so extended may be further

extended by subsequent consents in writing made before the expiration of the
extended period.
§ 107-43

Proceedings to recover tax.

(A.) Whenever any operator, any officer of a corporate operator, any occupant,
or other person fails to collect and pay over any tax and/or penalty or interest as
imposed by this article, the Town Attorney shall, at the request of the Town
Board, bring or cause to be brought an action to enforce the payment of the same
on behalf of the Town in any court of the State of New York or of any other state
or of the United States. If, however, the Supervisor believes that any such
operator, officer, occupant, or other person is about to cease business, leave the
state, or remove or dissipate the assets out of which the tax or penalties might be
satisfied, and that any such tax or penalty will not be paid when due, such tax or
penalty may be declared to be immediately due and payable, and the Supervisor
may issue a warrant immediately. If the Town prevails in an action to recover the
foregoing, the Town shall be awarded all fees, costs, and attorney fees incurred as
a result of nonpayment of the aforementioned tax, and/or penalty or interest.
(B.) As an additional or alternate remedy, the Supervisor may direct the Town
Assessor to, in the preparation of the next assessment roll, assess the amount of
such tax or penalty upon the property occupied by the hotel giving rise to such tax
or penalty, and this amount shall be levied, collected and enforced in the same
manner as taxes upon said property for Town purposes are levied collected, and
enforced.
§ 107-44

General powers of Supervisor.

In addition to the powers granted in this article, the Supervisor is hereby
authorized and empowered to:
(A.) Extend for cause shown, the time of filing any return for a period not
exceeding 30 days; and for cause shown, to remit penalties, but not interest; and
to compromise disputed claims in connection with the taxes hereby imposed;
(B.) Request information from the Tax Commission of the State of New York
or the Treasury Department of the United States relative to any person; and to
afford information to such Tax Commission or Treasury Department relative to
any person, notwithstanding any other provision of this article;
(C.)

Delegate functions hereunder to any employee of the Town;

(D.) Enter into intermunicipal agreements on behalf of the Town for the
performance of functions by another governmental entity;

(E.) Enter into agreements with hosting companies for the reporting, collection
and remittance of the tax provided for herein on behalf of participating hosts;
(F.)
Prescribe methods for confirming the rents for occupancy and to confirm
the accuracy of information on the taxable and nontaxable rents;
(G.) Require any operator within the Town, if it is determined that adequate
records are not being maintained, to keep detailed records of the nature and type
of hotel maintained; nature and type of service rendered; number of rooms
available and occupied; daily leases, occupancy contracts or arrangements; rents
received, charged, and accrued; the names and addresses of the occupants;
whether or not any occupancy is claimed to be subject to the tax imposed by this
article; and to furnish such information at the request of the Supervisor;
(H.) Impose as a penalty upon any operator within the Town any necessary
costs of auditing services generated by discrepancies discovered upon audit, in the
records of the operator; and
(I.)
Make, adopt, and amend such other rules and regulations appropriate to
the carrying out of this article and the purposes thereof.
§ 107-45

Administration of oaths; compelling testimony.

(A.) The Supervisor or employees or agent(s) duly designated and authorized
shall have the power to administer oaths and take affidavits in relation to any
matter or proceeding in the exercise of their powers and duties under this article.
The Supervisor shall have power to subpoena and require the attendance of
witnesses and the production of books, papers, and documents to secure
information pertinent to the performance of the duties hereunder in the
enforcement of this article, and to examine them in relation thereto. The
Supervisor shall also have the power to issue commissions for the examination of
witnesses who are out of the state, unable to attend, or who are excused from
attendance.
(B.) A Supreme Court Justice, either in court or in chambers, shall have the
power to summarily enforce by proper proceedings the attendance and testimony
of witnesses and the production and examination of books, papers, and documents
called for by the subpoena of the Supervisor under this article.
(C.) Any subpoenaed person who refuses to testify or produce books or
records, or who testifies falsely in any material matter pending before the
Supervisor under this article shall be guilty of a misdemeanor, punishment for

which shall be a fine of not more than $1,000 or imprisonment for not more than
one year, or both such fine and imprisonment.
(D.) The officers who serve the summons or subpoena of the Supervisor and
witnesses attending in response thereto shall be entitled to the same fees as are
allowed to officers and witnesses in civil cases in courts of record, except as
herein provided otherwise. Such officers shall be Town of Rhinebeck police
officers, or any officers or employees of the Town designated by the Supervisor to
serve such process.
§ 107-46

Accounting and reporting of tax.

From time to time, but no less than quarterly each year, the Supervisor shall
provide a report to the Town Board, for its audit and review, of all actions taken
pursuant to this article. The Supervisor's report shall contain a list of all
certificates of registration filed or issued to any operator in the Town or hosting
company, and for each operator shall state the returns filed for all operators and
hosting companies; the returns that have not been timely filed by any operator or
hosting company; the amount of tax determined to be payable by any operator or
hosting company; the tax paid and collected from any operator or hosting
company; any tax that may be due and owing or past due from any operator or
hosting company, and any enforcement action taken to collect any tax due under
this article."

Section 4. Severability:
If any part or provision of this local law or the application thereof to any person or
circumstance be adjudged invalid by any court of competent jurisdiction, such judgment shall be
confined in its operation to the part or provision or application directly involved in the controversy
in which such judgment shall have been rendered and shall not affect or impair the validity of the
remainder of this local law or the application thereof to other persons or circumstances, and the
Town Board of the Town of Rhinebeck hereby declares that it would have passed this local law or
the remainder thereof had such invalid application or invalid provision been apparent.
Section 5. Effective Date:
This Local Law shall become effective upon filing with the Secretary of State of the State
of New York subsequent to having been duly adopted by the Town Board.

TOWN OF RHINEBECK
RESOLUTION 2026-273
PRELIMINARY ABSTRACT 11, V1486 – V1652, 73 Checks for $314,723.50

WHEREAS, the Business Office has submitted the attached Preliminary Abstract 11,
V1486 - V1652, 73 Checks for $314,723.50
General Fund (A or 000)

$

162,022.23

Part-Town Fund (B or 001)

$

71,697.78

Highway General (DA or 002)

$

682.50

Highway Part-Town Fund (DB or 003)

$

65,232.52

Escrow Fund (TA or 010)

$

14,833.75

Special Light (020)

$

254.72

Foreign Fire (010)

$

-0-

; and
WHEREAS, the Town Board has reviewed the vouchers listed in the attached abstract of
vouchers and finds the vouchers appropriate for payment; now, therefore, be it
RESOLVED, that the vouchers listed in the attached Preliminary ABSTRACT 11, V1486
– V1652, 73 Checks for $314,723.50 are approved for payment.

TOWN OF RHINEBECK
RESOLUTION 2026-274
BUDGET TRANSFERS AND MODIFICATIONS
November 9, 2026
Authorize the bookkeeper to make the following budget transfers, amendments, and any
necessary bookkeeping entries for Fiscal Year 2026.
GENERAL FUND
JUSTICES
PS Clerk to the Justice
Supplies
Language Interpreter

000-01-1010-103
000-01-1110-410
000-01-1110-458

+
+

$4,000.00
$2,000.00
$2,000.00

SUPERVISOR
Accountant Services
Supplies
Postage

000-01-1220-400
000-01-1220-410
000-01-1220-448

+
+

$200.00
$100.00
$100.00

ASSESSORS
Dues-Mileage-Schools
Postage

000-01-1355-447
000-01-1355-448

+

$200.00
$200.00

RECORDS MANAGEMENT
Document Shredding
Supplies
Dues-Mileage-Schools

000-01-1460-400
000-01-1460-410
000-01-1460-447

+
+

$300.00
$150.00
$150.00

CONTROL OF DOGS
Unallocated Insurance
Equipment
Equipment Repairs

000-01-1910-400
000-02-3510-200
000-02-3510-427

+
+

$2,068.47
$1,677.01
$ 391.46

CEMETERY
Equipment Facility Repairs
2026 Veteran Section – Cement Slabs

000-07-8810-427
000-07-8810-497

+

$400.00
$400.00

HIGHWAY GARAGE
Repairs/Improvements
Contracts

000-04-5132-440
000-04-5132-454

+

$2,000.00
$2,000.00

GENERAL REPAIRS
Blacktop
Landscaping

003-04-5110-421
003-04-5110-422

+

$3,000.00
$3,000.00

MACHINERY
Equipment Repairs
Equipment

003-04-5130-427
003-04-5130-200

+

$1,500.00
$1,500.00

HIGHWAY PART-TOWN FUND

TOWN OF RHINEBECK
RESOLUTION 2026-275
APPROVE ADDITIONAL COST FOR CEMETERY VETERANS SECTION
RESTORATION PROJECT
WHEREAS, the Town Board accepted by way of resolution number 2026-143 Friends of
Rhinebeck Cemetery’s donation of $33,500 for the cost of restoring the Veteran’s section, and
WHERES the Town Board accepted by way of that same resolution Barre Memorials to do
the project, and
WHEREAS the 22 bronze Veteran’s plaques need concrete slabs that were not accounted
for in the original proposal, and
WHEREAS the Town has purchased the slabs, and
WHEREAS Barre Memorials is charging $400 to install the slabs,and
RESOLVED, that the Town Board approves the purchase and installation of an
additional twenty-two concrete slabs as part of the restoration of the Veteran’s section of the
Rhinebeck Cemetery; and be it further
RESOLVED, the additional cost will be paid from the General Fund 000-07-8810-497
fund. ….