NY A09911

Authorizes the village of Catskill in Greene County to adopt local laws imposing a 4% occupancy tax on nightly lodging in hotels, motels, and short-term rentals.

Exempts permanent residents (those occupying a room for at least 30 consecutive days) from the occupancy tax.

Allows property owners or rental operators to collect the tax from occupants and provides them the same collection rights as for regular rent, with the village treasurer joined as a party in any collection actions.

Exempts the State of New York, U.S. government, and tax-exempt religious, charitable, and educational organizations from the occupancy tax.

Tax revenues go to the village's general fund for any lawful purpose; the provision expires December 31, 2027.