Bill > S00816

This bill modifies the occupancy tax regulations for the village of Catskill in Greene County, New York, specifically narrowing the scope of the tax to apply only to hotels and motels, rather than all short-term rental facilities. The bill clarifies that the four percent tax will now be levied exclusively on lodging at hotels, motels, bed and breakfasts, and tourist facilities, excluding permanent residents who stay for 30 consecutive days or more. The tax would be collected by the hotel or motel owner, who can treat the tax as part of the rental charge and has the same collection rights as they would for the base rental rate. Additionally, the village treasurer must be included as a party in any legal proceedings related to tax collection. The bill's implementation is tied to a related legislative bill establishing the original occupancy tax, and the changes will be repealed when that original legislation expires, ensuring that the modifications are temporary and align with the original legislative intent.

Budget and Finance

https://www.nysenate.gov/legislation/bills/2025/S816