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Extension of Time to File Lodging Tax

In a March 27 memo, City Treasurer Heather Campbell announced a revised due date for the city's lodging tax.

Extension of Time to File Lodging Tax

Pursuant Hudson City Code Chapter 275, Article VIII, I am authorized to collect a tax of 4% per day of the rent for a room used to provide short-term lodging in the City of Hudson. Such taxes accrue quarterly, on the last day of February, May, August and November of each year. Lodging owners are required to file a tax return with a tax payment, if any, within one month after the end of each such quarterly period.

Section 275-35 of the Code empowers me, for good cause shown, to extend the time for filing any return for a period not exceeding 30 days. By proclamation dated March 7, 2020, the Governor of the State of New York declared a State of Emergency for the entire state due to the outbreak of COVID-19. Subsequently, the Governor ordered the cancellation or postponement of any gathering involving more than 50 people and the closure of all restaurants, bars, and movie theaters as of March 16, 2020.

While such actions by the Governor were necessary to protect public health and safety, the prohibition on gatherings and the service industry closures have caused the cancelation of virtually all lodging reservations. Consequently, I have been advised by many lodging owners that they are unable to remit the lodging taxes due for the first quarter of 2020.

Accordingly, as authorized by Chapter 275, Article VIII, I hereby waive the filing date for the December 2019 – February 2020 lodging tax period for 30 days. The revised date for filing without incurring a penalty is Monday April 27, 2020.

Learn more about the City of Hudson Lodging Tax 
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