BILL NUMBER: S9264A
SPONSOR: HINCHEY
 
TITLE OF BILL:
An act to amend the tax law, in relation to establishing an occupancy
tax in the village of Catskill; and providing for the repeal of such
provisions upon expiration thereof
 
PURPOSE:
To authorize the village of Catskill to levy a lodging/short term rental
occupancy tax of four percent.
 
SUMMARY OF PROVISIONS:
Section one of this bill adds a new section, I 202-bbb, to the tax law,
authorizing the village of Catskill to adopt local laws imposing a four
percent occupancy tax on lodging/short term rentals located within the
village. This section also outlines the terms, conditions, and manner
under which the occupancy tax shall be imposed and collected.
Section two provides the effective date.
 
JUSTIFICATION:
The Board of Trustees of the Village of Catskill adopted resolution 5 of
2024 on April 24, 2024, requesting that the New York State Legislature
introduce and pass legislation authorizing the village to impose an
occupancy tax of four percent.
 
LEGISLATIVE HISTORY:
New Bill.
 
FISCAL IMPLICATIONS:
None to the State.
 
LOCAL FISCAL IMPLICATIONS:
The village will collect additional revenues.
 
EFFECTIVE DATE:
This act shall take effect immediately and shall expire December 31,
2027 when upon such date the provisions of this act shall be deemed
repealed.