HUDSON — The coronavirus outbreak is affecting tax deadlines on local, state and federal levels.
City Treasurer Heather Campbell announced in a March 27 memo that the revised filing date for the city’s lodging tax would be April 27.
The city collects a 4% tax per day of the rent for a room used to provide short-term lodging, such as an Airbnb or VRBO listing.
Lodging taxes are collected quarterly, on the last day of February, May, August and November of each year. Short-term lodging owners are required to file a tax return with a tax payment, if any, within one month after the end of each quarterly period.
Hudson City Code authorizes the treasurer to extend the filing deadline for no more than 30 days for good cause, such as the COVID-19 state of emergency declared by Gov. Andrew Cuomo on March 7.
Hudson Mayor Kamal Johnson declared a local state of emergency March 16.
Cuomo followed his declaration with a March 16 order to restrict all gatherings of 50 or more people and close all restaurants, bars and movie theaters.
“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 cancellation of virtually all lodging reservations,” Campbell said. “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.”
A 5% penalty will be applied after April 27, plus 1% interest for each subsequent month.
The annual application fee for short-term lodging is due between March 1 and March 31 of each year. The annual fee is $45 per address, plus $15 per room.
At this point, no other tax deadlines have been moved, Campbell said. Second-quarter property taxes are still due April 15, including re-levied unpaid sewer bills if applicable.
Columbia Memorial Health in Hudson put out a request Monday for short-term lodging owners and hotels to offer up their units for hospital staff members.
“Their proximity to the hospital is critical to our sustained COVID-19 response,” according to the statement. “At present, we have the need for 20 rooms.”
According to CMH, any rooms offered would qualify as an in-kind donation for tax purposes.
A six-month moratorium on short-term rentals went into effect March 10, meaning no new Certificates of Authority will be issued until Sept. 10, 2020.
The local law imposing the moratorium was passed unanimously by the Common Council on Feb. 18. Its intention is to provide time to fully review and analyze the current state or short-term lodging and also the impact of Airbnb-type lodging within Hudson, with the goal of adopting or amending appropriate zoning or other land-use laws.
The state has extended the filing date for 2019 personal income taxes, fiduciary and corporation tax returns, tax payment installments and all related tax payments from April 15 to July 15.
The extension is without penalties or interest, regardless of the amount owed, until July 16, unless an extension is filed.
“Taxpayers do not need to file any additional forms or call the Tax Department to request or apply for this relief,” according to the Department of Taxation and Finance. “Taxpayers who are due a refund are urged to file as soon as possible.”
According to the state’s website, refunds will not be delayed unless additional information is needed to verify submissions.
The Treasury Department and the IRS are providing special tax filing and payment relief to individuals and businesses in response to COVID-19.
The 2019 federal income tax filing and payment deadlines have been extended from April 15 to July 15, 2020. This automatic relief applies to individual returns, trusts and corporations, as well as those who were scheduled to make 2020 estimated tax payments on April 15.
Abby Hoover is a reporter for Columbia-Greene Media. Contact her at firstname.lastname@example.org.