Bill > A00422

This bill modifies the occupancy tax legislation for the village of Catskill in Greene County by specifically limiting the tax to apply only to hotels and motels, removing previous language that included short-term rentals. The bill narrows the definition of taxable lodging facilities to specifically include hotels, motels, bed and breakfasts, and tourist facilities, while maintaining a four percent tax rate on the per diem rental rate for each room. The tax will not apply to permanent residents, defined as individuals occupying a lodging facility for at least thirty consecutive days. The legislation allows the village to adopt local laws for collecting this tax, with provisions that enable hotel or motel owners to collect the tax from guests and hold them responsible for payment, while also requiring the village treasurer to be joined in any tax collection proceedings. The bill will take effect simultaneously with the original occupancy tax establishment legislation and is designed to provide more precise language around which lodging facilities are subject to the tax.

Budget and Finance

https://www.nysenate.gov/legislation/bills/2025/A422