Bill > A00423

This bill clarifies the scope of the occupancy tax in the village of Coxsackie, specifically narrowing the definition of taxable lodging from "facility or short-term rental" to specifically "hotel or motel" while explicitly including bed and breakfast and tourist facilities. The bill authorizes the village to impose a 4% tax on daily rental rates for overnight lodging, with an exemption for permanent residents (defined as those staying 30 consecutive days or more). The tax would be paid by the lodger to the owner of the hotel or motel, who is responsible for collecting and remitting the tax to the village. The owner has the same collection rights as they would for standard rent, and if legal action is required to collect the tax, the village treasurer must be joined as a party to the proceeding. The bill is intended to provide more precise language around the implementation of the occupancy tax in Coxsackie, ensuring clarity about which types of lodging are subject to the tax and how it should be collected and administered.

Budget and Finance

https://www.nysenate.gov/legislation/bills/2025/A423