NY S09264

Authorizes the Village of Catskill in Greene County to impose a 4% occupancy tax on short-term rentals and lodging facilities on a per diem room basis.

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

Exempts from taxation the State of New York, United States government, and qualifying religious, charitable, and educational organizations.

Allows the village treasurer to collect and administer the tax, with property owners/managers responsible for collection from occupants, with filing and payment on monthly or other time periods as determined by local law.

Requires tax disputes to be reviewable under article 78 of the civil practice law and rules, with a 3-year assessment limitation period (except for willfully false or fraudulent returns); all revenue deposited into the village general fund for any lawful purpose.

Expires December 31, 2027.