Specifies the occupancy tax in the village of Catskill shall only apply to hotels and motels, the official text

S T A T E   O F   N E W   Y O R K
 ________________________________________________________________________
 
                                    816
 
                        2025-2026 Regular Sessions
 
                             I N  S E N A T E
 
                                (PREFILED)
 
                              January 8, 2025
                                ___________
 
 Introduced  by  Sen. HINCHEY -- read twice and ordered printed, and when
   printed to be committed to the Committee on Rules
 
 AN ACT to amend the tax law, in relation to the  occupancy  tax  in  the
   village of Catskill

   THE  PEOPLE OF THE STATE OF NEW YORK, REPRESENTED IN SENATE AND ASSEM-
 BLY, DO ENACT AS FOLLOWS:
 
   Section 1. Subdivisions 1 and 3 of section 1202-bbb of the tax law, as
 added by a chapter of the laws of 2024 amending the tax law relating  to
 establishing an occupancy tax in the village of Catskill, as proposed in
 legislative  bills  numbers S. 9264-A and A. 9911-A, are amended to read
 as follows:
   (1) Notwithstanding any other provisions of law to the  contrary,  the
 village  of  Catskill, in the county of Greene, is hereby authorized and
 empowered to adopt and amend local laws imposing in such village a  tax,
 in  addition  to  any  other tax authorized and imposed pursuant to this
 article, such as the legislature has or would have the power and author-
 ity to impose upon persons occupying any [facility or short-term rental]
 HOTEL OR MOTEL providing lodging on an overnight basis. FOR THE PURPOSES
 OF THIS SECTION, THE TERM "HOTEL" OR "MOTEL" SHALL MEAN AND INCLUDE  ANY
 FACILITY PROVIDING LODGING ON AN OVERNIGHT BASIS AND SHALL INCLUDE THOSE
 FACILITIES  DESIGNATED  AND  COMMONLY  KNOWN  AS "BED AND BREAKFAST" AND
 "TOURIST" FACILITIES. The rates of such tax shall be four percent of the
 per diem rental rate for each room provided, however, such tax shall not
 be applicable to a permanent resident of [facility or short-term rental]
 HOTEL OR MOTEL.  For the purposes of this section  the  term  "permanent
 resident" shall mean a person occupying any room or rooms in any [facil-
 ity  or  short-term rental] HOTEL OR MOTEL providing lodging on an over-
 night basis for at least thirty consecutive days.
   (3) Such local laws may provide that any taxes imposed shall  be  paid
 by  the  person  liable therefor to the owner of any [facility or short-

  EXPLANATION--Matter in ITALICS (underscored) is new; matter in brackets
                       [ ] is old law to be omitted.
                                                            LBD02887-01-5
 S. 816                              2

 term rental] HOTEL OR MOTEL providing  lodging  on  an  overnight  basis
 occupied or to the person entitled to be paid the rent or charge for the
 [facility  or  short-term rental] HOTEL OR MOTEL providing lodging on an
 overnight  basis  occupied for and on account of the village of Catskill
 imposing the taxes and that such owner or person entitled to be paid the
 rent or charge shall be liable for the collection  and  payment  of  the
 taxes;  and  that  such  owner or person entitled to be paid the rent or
 charge shall have the same right in respect to collecting the taxes from
 the person occupying the [facility or short-term rental] HOTEL OR  MOTEL
 providing  lodging  on an overnight basis or in respect to nonpayment of
 the taxes by the person occupying the [facility  or  short-term  rental]
 HOTEL  OR MOTEL providing lodging on an overnight basis, as if the taxes
 were a part of the rent or charge and payable at the same  time  as  the
 rent  or  charge; provided, however, that the village treasurer or other
 fiscal officers of the village, specified in such local laws,  shall  be
 joined  as  a  party  in any action or proceeding brought to collect the
 taxes by the owner or by the person entitled to  be  paid  the  rent  or
 charge.
   §  2.  This  act  shall  take  effect on the same date and in the same
 manner as a chapter of the laws of 2024 amending the tax law relating to
 establishing an occupancy tax in the village of Catskill, as proposed in
 legislative bills numbers S. 9264-A and A.  9911-A,  takes  effect;  and
 provided,  however,  that  the amendments to section 1202-bbb of the tax
 law, made by section one of this act, shall not affect the expiration of
 such section and shall be deemed repealed therewith.