Senate Bill S9264A

2023-2024 Legislative Session

Establishes an occupancy tax in the village of Catskill

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Current Bill Status - Passed Senate & Assembly


  • Introduced
    • In Committee Assembly
    • In Committee Senate
    • On Floor Calendar Assembly
    • On Floor Calendar Senate
    • Passed Assembly
    • Passed Senate
  • Delivered to Governor
  • Signed By Governor

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Bill Amendments

2023-S9264 - Details

See Assembly Version of this Bill:
A9911
Law Section:
Tax Law
Laws Affected:
Add §1202-bbb, Tax L

2023-S9264 - Summary

Establishes an occupancy tax in the village of Catskill, in the county of Greene.

2023-S9264 - Sponsor Memo

2023-S9264 - Bill Text download pdf

                             
                     S T A T E   O F   N E W   Y O R K
 ________________________________________________________________________
 
                                   9264
 
                             I N  S E N A T E
 
                                May 8, 2024
                                ___________
 
 Introduced  by  Sen. HINCHEY -- read twice and ordered printed, and when
   printed to be committed to the Committee on Investigations and Govern-
   ment Operations
 
 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

   THE PEOPLE OF THE STATE OF NEW YORK, REPRESENTED IN SENATE AND  ASSEM-
 BLY, DO ENACT AS FOLLOWS:
 
   Section  1. The tax law is amended by adding a new section 1202-bbb to
 read as follows:
   § 1202-BBB. OCCUPANCY TAX IN THE OF VILLAGE OF CATSKILL. (1)  NOTWITH-
 STANDING  ANY  OTHER  PROVISIONS  OF LAW TO THE CONTRARY, THE VILLAGE OF
 CATSKILL, IN THE COUNTY OF GREENE, IS HEREBY AUTHORIZED AND EMPOWERED TO
 ADOPT AND AMEND LOCAL LAWS IMPOSING IN SUCH VILLAGE A TAX,  IN  ADDITION
 TO  ANY  OTHER TAX AUTHORIZED AND IMPOSED PURSUANT TO THIS ARTICLE, SUCH
 AS THE LEGISLATURE HAS OR WOULD HAVE THE POWER AND AUTHORITY  TO  IMPOSE
 UPON PERSONS OCCUPYING ANY FACILITY OR SHORT-TERM RENTAL PROVIDING LODG-
 ING  ON  AN OVERNIGHT BASIS. THE RATES OF SUCH TAX SHALL BE FOUR PERCENT
 OF THE PER DIEM RENTAL RATE FOR EACH ROOM PROVIDED,  HOWEVER,  SUCH  TAX
 SHALL  NOT  BE  APPLICABLE TO A PERMANENT RESIDENT OF FACILITY OR SHORT-
 TERM RENTAL. FOR THE PURPOSES OF THIS SECTION THE TERM "PERMANENT  RESI-
 DENT" SHALL MEAN A PERSON OCCUPYING ANY ROOM OR ROOMS IN ANY FACILITY OR
 SHORT-TERM  RENTAL  PROVIDING LODGING ON AN OVERNIGHT BASIS FOR AT LEAST
 THIRTY CONSECUTIVE DAYS.
   (2) SUCH TAXES MAY BE COLLECTED AND ADMINISTERED BY THE VILLAGE TREAS-
 URER OR OTHER FISCAL OFFICERS OF THE VILLAGE OF CATSKILL BY  SUCH  MEANS
 AND  IN  SUCH MANNER AS OTHER TAXES WHICH ARE NOW COLLECTED AND ADMINIS-
 TERED BY SUCH OFFICERS OR AS OTHERWISE MAY BE  PROVIDED  BY  SUCH  LOCAL
 LAW.
   (3)  SUCH  LOCAL LAWS MAY PROVIDE THAT ANY TAXES IMPOSED SHALL BE PAID
 BY THE PERSON LIABLE THEREFOR TO THE OWNER OF ANY FACILITY OR SHORT-TERM
 RENTAL PROVIDING LODGING ON AN OVERNIGHT BASIS OCCUPIED OR TO THE PERSON
 ENTITLED TO BE PAID THE RENT OR CHARGE FOR THE  FACILITY  OR  SHORT-TERM
 RENTAL  PROVIDING  LODGING  ON  AN  OVERNIGHT  BASIS OCCUPIED FOR AND ON
 
  EXPLANATION--Matter in ITALICS (underscored) is new; matter in brackets
                       [ ] is old law to be omitted.
              

2023-S9264A (ACTIVE) - Details

See Assembly Version of this Bill:
A9911
Law Section:
Tax Law
Laws Affected:
Add §1202-bbb, Tax L

2023-S9264A (ACTIVE) - Summary

Establishes an occupancy tax in the village of Catskill, in the county of Greene.

2023-S9264A (ACTIVE) - Sponsor Memo

2023-S9264A (ACTIVE) - Bill Text download pdf

                             
                     S T A T E   O F   N E W   Y O R K
 ________________________________________________________________________
 
                                  9264--A
     Cal. No. 1432
 
                             I N  S E N A T E
 
                                May 8, 2024
                                ___________
 
 Introduced  by  Sen. HINCHEY -- read twice and ordered printed, and when
   printed to be committed to the Committee on Investigations and Govern-
   ment Operations -- reported favorably from said committee, ordered  to
   first  report, amended on first report, ordered to a second report and
   ordered reprinted, retaining its place in the order of second report

 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
 
   THE PEOPLE OF THE STATE OF NEW YORK, REPRESENTED IN SENATE AND  ASSEM-
 BLY, DO ENACT AS FOLLOWS:
 
   Section  1. The tax law is amended by adding a new section 1202-bbb to
 read as follows:
   § 1202-BBB. OCCUPANCY TAX IN THE OF VILLAGE OF CATSKILL. (1)  NOTWITH-
 STANDING  ANY  OTHER  PROVISIONS  OF LAW TO THE CONTRARY, THE VILLAGE OF
 CATSKILL, IN THE COUNTY OF GREENE, IS HEREBY AUTHORIZED AND EMPOWERED TO
 ADOPT AND AMEND LOCAL LAWS IMPOSING IN SUCH VILLAGE A TAX,  IN  ADDITION
 TO  ANY  OTHER TAX AUTHORIZED AND IMPOSED PURSUANT TO THIS ARTICLE, SUCH
 AS THE LEGISLATURE HAS OR WOULD HAVE THE POWER AND AUTHORITY  TO  IMPOSE
 UPON PERSONS OCCUPYING ANY FACILITY OR SHORT-TERM RENTAL PROVIDING LODG-
 ING  ON  AN OVERNIGHT BASIS. THE RATES OF SUCH TAX SHALL BE FOUR PERCENT
 OF THE PER DIEM RENTAL RATE FOR EACH ROOM PROVIDED,  HOWEVER,  SUCH  TAX
 SHALL  NOT  BE  APPLICABLE TO A PERMANENT RESIDENT OF FACILITY OR SHORT-
 TERM RENTAL. FOR THE PURPOSES OF THIS SECTION THE TERM "PERMANENT  RESI-
 DENT" SHALL MEAN A PERSON OCCUPYING ANY ROOM OR ROOMS IN ANY FACILITY OR
 SHORT-TERM  RENTAL  PROVIDING LODGING ON AN OVERNIGHT BASIS FOR AT LEAST
 THIRTY CONSECUTIVE DAYS.
   (2) SUCH TAXES MAY BE COLLECTED AND ADMINISTERED BY THE VILLAGE TREAS-
 URER OR OTHER FISCAL OFFICERS OF THE VILLAGE OF CATSKILL BY  SUCH  MEANS
 AND  IN  SUCH MANNER AS OTHER TAXES WHICH ARE NOW COLLECTED AND ADMINIS-
 TERED BY SUCH OFFICERS OR AS OTHERWISE MAY BE  PROVIDED  BY  SUCH  LOCAL
 LAW.
   (3)  SUCH  LOCAL LAWS MAY PROVIDE THAT ANY TAXES IMPOSED SHALL BE PAID
 BY THE PERSON LIABLE THEREFOR TO THE OWNER OF ANY FACILITY OR SHORT-TERM
 RENTAL PROVIDING LODGING ON AN OVERNIGHT BASIS OCCUPIED OR TO THE PERSON
 
  EXPLANATION--Matter in ITALICS (underscored) is new; matter in brackets
              

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