Bill > S00817

This bill clarifies the scope of the occupancy tax in the village of Coxsackie by specifically defining the types of lodging facilities subject to the tax. The bill replaces broad terms like "facility or short-term rental" with more precise language such as "hotel or motel", and explicitly includes bed and breakfast and tourist facilities. The tax will be set at four percent of the per diem rental rate for each room, and will not apply to permanent residents (defined as individuals staying in the same lodging for at least 30 consecutive days). The bill allows the village to establish local laws enabling owners or managers of lodging facilities to collect the tax from guests, with the understanding that these owners will be responsible for remitting the taxes to the village and have the same collection rights as they would for standard rent or charges. The legislation aims to provide clear guidelines for implementing the occupancy tax in Coxsackie, ensuring consistency and fairness in its application across different types of overnight lodging establishments.

Budget and Finance

https://www.nysenate.gov/legislation/bills/2025/S817