S T A T E O F N E W Y O R K
________________________________________________________________________
817
2025-2026 Regular Sessions
I N S E N A T E
(PREFILED)
January 8, 2025
___________
Introduced by Sen. HINCHEY -- read twice and ordered printed, and when
printed to be committed to the Committee on Rules
AN ACT to amend the tax law, in relation to the occupancy tax in the
village of Coxsackie
THE PEOPLE OF THE STATE OF NEW YORK, REPRESENTED IN SENATE AND ASSEM-
BLY, DO ENACT AS FOLLOWS:
Section 1. Subdivisions 1 and 3 of section 1202-jj of the tax law, as
added by a chapter of the laws of 2024 amending the tax law relating to
establishing an occupancy tax in the village of Coxsackie, as proposed
in legislative bills numbers S. 9271-A and A. 10234, are amended to read
as follows:
(1) Notwithstanding any other provisions of law to the contrary, the
village of Coxsackie, 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 author-
ity to impose upon persons occupying any [facility or short-term rental]
HOTEL OR MOTEL providing lodging on an overnight basis. FOR THE PURPOSES
OF THIS SECTION, THE TERM "HOTEL" OR "MOTEL" SHALL MEAN AND INCLUDE
ANY FACILITY PROVIDING LODGING ON AN OVERNIGHT BASIS AND SHALL INCLUDE
THOSE FACILITIES DESIGNATED AND COMMONLY KNOWN AS "BED AND BREAK-
FAST" AND "TOURIST" FACILITIES. 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] A HOTEL OR MOTEL. For the purposes of this section
the term "permanent resident" shall mean a person occupying any room or
rooms in any [facility or short-term rental] HOTEL OR MOTEL providing
lodging on an overnight basis for at least thirty consecutive days.
(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-
EXPLANATION--Matter in ITALICS (underscored) is new; matter in brackets
[ ] is old law to be omitted.
LBD02890-01-5
S. 817 2
term rental] HOTEL OR MOTEL 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] HOTEL OR MOTEL providing lodging on an
overnight basis occupied for and on account of the village of Coxsackie
imposing the taxes and that such owner or person entitled to be paid the
rent or charge shall be liable for the collection and payment of the
taxes; and that such owner or person entitled to be paid the rent or
charge shall have the same right in respect to collecting the taxes from
the person occupying the [facility or short-term rental] HOTEL OR MOTEL
providing lodging on an overnight basis or in respect to nonpayment of
the taxes by the person occupying the [facility or short-term rental]
HOTEL OR MOTEL providing lodging on an overnight basis, as if the taxes
were a part of the rent or charge and payable at the same time as the
rent or charge; provided, however, that the village treasurer or other
fiscal officers of the village, specified in such local laws, shall be
joined as a party in any action or proceeding brought to collect the
taxes by the owner or by the person entitled to be paid the rent or
charge.
§ 2. 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
establishing an occupancy tax in the village of Coxsackie, as proposed
in legislative bills numbers S. 9271-A and A. 10234, takes effect.
