Bill > S09264

This bill authorizes the village of Catskill, in Greene County, to establish an occupancy tax of 4% on the per diem rental rate for overnight lodging, excluding permanent residents who stay for at least 30 consecutive days. The tax will be collected and administered by the village treasurer or other fiscal officers, and the revenue will be deposited into the village's general fund for any lawful purpose. The bill also provides for the review of tax determinations and refunds, as well as limitations on assessments. The act will take effect immediately and expire on December 31, 2027.