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

This bill amends the tax law to clarify that Catskill Village's occupancy tax applies only to hotels and motels (including bed-and-breakfasts and tourist facilities), excluding other short-term rentals. It sets a 4% tax on overnight room rentals but excludes permanent residents staying 30+ consecutive days. The tax must be collected by property owners from guests and remitted to the village, with owners having the same collection rights as rent. This changes prior language that could have applied more broadly to "facilities" or short-term rentals.