Clarifies the scope of the occupancy tax in the village of Coxsackie.

The bill amends the tax law to clarify the scope of the occupancy tax in the village of Coxsackie. It specifies that the village is authorized to impose a tax on overnight lodgings in hotels or motels, including bed and breakfasts and tourist facilities. The tax rate is set at four percent of the per diem rental rate for each room, but it does not apply to permanent residents. The owner or person entitled to the rent is liable for collecting and paying the tax, with the same rights as for nonpayment as if the tax were part of the rent.

Clarifies the scope of the occupancy tax in the village of Coxsackie.

The bill amends the tax law to clarify the scope of the occupancy tax in the village of Coxsackie. It specifies that the village is authorized to impose a tax on overnight lodgings in hotels or motels, including bed and breakfasts and tourist facilities. The tax rate is set at four percent of the per diem rental rate for each room, but it does not apply to permanent residents. The owner or person entitled to the rent is liable for collecting and paying the tax, with the same rights as for nonpayment as if the tax were part of the rent.