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

This bill amends the tax law to specify that the occupancy tax in the village of Catskill applies only to hotels and motels. It excludes other lodging facilities, such as bed and breakfasts and tourist facilities. The tax rate is set at four percent of the per diem rental rate for each room, excluding permanent residents. The owner or person entitled to the rent or charge is responsible for collecting and paying the tax. The village treasurer or fiscal officers may be joined in tax collection proceedings.

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

This bill amends the tax law to specify that the occupancy tax in the village of Catskill applies only to hotels and motels. It excludes other lodging facilities, such as bed and breakfasts and tourist facilities. The tax rate is set at four percent of the per diem rental rate for each room, excluding permanent residents. The owner or person entitled to the rent or charge is responsible for collecting and paying the tax. The village treasurer or fiscal officers may be joined in tax collection proceedings.