BILL NUMBER: S817
SPONSOR: HINCHEY
 
TITLE OF BILL:
An act to amend the tax law, in relation to the occupancy tax in the
village of Coxsackie
 
PURPOSE:
This is a chapter amendment that makes changes to provisions of L.2024,
c.668, to remove mentions of the term short term rentals.
 
SUMMARY OF PROVISIONS:
Section one amends Subdivisions 1 and 3 of section 1202-jj 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 668 of the Laws of 2024. S.9271-A and
A.10234 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 Coxsackie, as proposed in legis-
lative bills numbers S. 9271-A and A. 10234, takes effect.