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 authorizes the village to impose a tax on persons occupying hotels or motels providing lodging on an overnight basis, including bed and breakfast and tourist facilities. The tax rate is set at four percent of the per diem rental rate for each room. Permanent residents of these facilities are exempt from the tax. The bill also specifies that the tax can be collected by the hotel or motel owner or the person entitled to the rent or charge, who would then be liable for payment to the village.

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 authorizes the village to impose a tax on persons occupying hotels or motels providing lodging on an overnight basis, including bed and breakfast and tourist facilities. The tax rate is set at four percent of the per diem rental rate for each room. Permanent residents of these facilities are exempt from the tax. The bill also specifies that the tax can be collected by the hotel or motel owner or the person entitled to the rent or charge, who would then be liable for payment to the village.