Establishes an occupancy tax in the village of Catskill

This bill authorizes the Village of Catskill to impose a 4% occupancy tax on short-term lodging rentals, such as those booked for overnight stays. The tax applies to guests staying for fewer than thirty consecutive days, while permanent residents are exempt from the charge. Revenue collected from this tax will go into the village's general fund and can be used for any lawful purpose. The legislation also outlines how the tax will be collected, including provisions that allow property owners to collect the tax from guests and pass it on to the village. The law is set to take effect immediately and will remain in force until December 31, 2027.