Relates to the occupancy tax in the village of Coxsackie, the official text

S T A T E   O F   N E W   Y O R K
 ________________________________________________________________________
 
                                    817
 
                        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 Coxsackie

   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-jj 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 Coxsackie,  as  proposed
 in legislative bills numbers S. 9271-A and A. 10234, are amended to read
 as follows:
   (1)  Notwithstanding  any other provisions of law to the contrary, the
 village of Coxsackie, 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  BREAK-
 FAST"  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] A HOTEL OR MOTEL.  For the purposes of  this  section
 the  term "permanent resident" shall mean a person occupying any room or
 rooms in any [facility or short-term rental] HOTEL  OR  MOTEL  providing
 lodging on an overnight 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.
                                                            LBD02890-01-5
 S. 817                              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 Coxsackie
 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 Coxsackie,  as  proposed
 in legislative bills numbers S. 9271-A and A. 10234, takes effect.