NY A10234

Authorizes the village of Coxsackie in Greene County to adopt and impose a 4% occupancy tax on short-term lodging facilities, separate from any other authorized taxes.

Tax applies to persons occupying rooms on an overnight basis but excludes permanent residents (defined as occupying the same room for 30 or more consecutive days).

Allows the village treasurer or other fiscal officers to collect and administer the tax, with collection procedures determined by local law; property owners may be held liable for collecting taxes from occupants.

Exempts from taxation the state of New York, U.S. government, and organizations operated exclusively for religious, charitable, or educational purposes that meet specific criteria.

Takes effect immediately and expires December 31, 2027, at which point all provisions automatically repeal.