Relates to the occupancy tax in the village of Coxsackie

This bill (S 817) authorizes the village of Coxsackie to impose a 4% occupancy tax on short-term rentals at hotels, motels, bed-and-breakfasts, and tourist facilities. It clarifies that the tax applies to guests staying less than 30 consecutive days (excluding permanent residents), with property owners responsible for collecting and remitting the tax to the village. The law specifies that owners can treat the tax like rent for collection purposes and must pay it to the village treasurer. This clarifies and formalizes an existing local tax authority previously proposed in other bills, now effective as Chapter 174.