Establishes an occupancy tax in the village of Coxsackie

This bill authorizes the Village of Coxsackie in Greene County to impose a 4% occupancy tax on short-term lodging rentals. The tax applies to overnight stays but excludes permanent residents, defined as anyone staying for at least 30 consecutive days. Revenue collected from this tax will be deposited into the village's general fund and can be used for any lawful purpose. The law includes provisions for tax collection, exemptions for government and non-profit entities, and a timeline for the tax to expire on December 31, 2027.