Specifies the occupancy tax in the village of Catskill shall only apply to hotels and motels.

New York A00422 amends the tax law to specify that the occupancy tax in the village of Catskill applies only to hotels and motels. The tax rate is set at four percent of the per diem rental rate for each room provided. It excludes permanent residents of these facilities. The bill also outlines procedures for tax collection and liability, ensuring that the village treasurer or other fiscal officers are joined as parties in any tax collection proceedings.

Specifies the occupancy tax in the village of Catskill shall only apply to hotels and motels.

New York A00422 amends the tax law to specify that the occupancy tax in the village of Catskill applies only to hotels and motels. The tax rate is set at four percent of the per diem rental rate for each room provided. It excludes permanent residents of these facilities. The bill also outlines procedures for tax collection and liability, ensuring that the village treasurer or other fiscal officers are joined as parties in any tax collection proceedings.