Specifies the occupancy tax in the village of Catskill shall only apply to hotels and motels

Catskill limits lodging taxes for guests

The law limits the Village of Catskill’s 4% lodging tax to overnight stays in hotels and motels, including bed-and-breakfast and tourist facilities. The village must adopt a local law to impose this tax on daily room charges, in addition to other taxes. Permanent residents who stay at least 30 consecutive days are exempt. The local law can require guests to pay the tax with rent and lodging owners to collect and pay it. Collection follows rent-payment rules, and village fiscal officials must be included in court actions to collect the tax. These changes take effect with the related 2024 Catskill occupancy tax law and expire when the underlying tax authority expires.