BILL NUMBER: S816
SPONSOR: HINCHEY
 
TITLE OF BILL:
An act to amend the tax law, in relation to the occupancy tax in the
village of Catskill
 
PURPOSE:
This is a chapter amendment that makes changes to provisions of L.2024,
c.667, to remove mentions of the term short term rentals.
 
SUMMARY OF PROVISIONS:
Section one amends Subdivisions 1 and 3 of section 1202-bbb of the Tax
Law to remove language referencing short term rentals and adds a defi-
nition of hotel and motel.
Section 2 is the effective date.
 
EXISTING LAW:
None.
 
JUSTIFICATION:
This legislation is a negotiated change to the underlying chapter.
 
LEGISLATIVE HISTORY:
Chapter amendment to Chapter 667 of the Laws of 2024. S.9264-A and
A.9911-A both passed the Senate and Assembly in June 2024.
 
FISCAL IMPLICATIONS:
None
 
EFFECTIVE DATE:
This act shall take effect on the same date and in the same manner as a
chapter of the laws of 2024 amending the tax law relating to establish-
ing an occupancy tax in the village of Catskill, as proposed in legisla-
tive bills numbers S. 9264-A and A. 9911-A, takes effect; and provided,
however, that the amendments to section 1202-bbb of the tax law, made by
section one of this act, shall not affect the expiration of such section
and shall be deemed repealed therewith.