Relates to the occupancy tax in the village of Coxsackie

This bill clarifies the occupancy tax rules for the village of Coxsackie, New York. It authorizes Coxsackie to impose a 4% tax on overnight rentals (including hotels, motels, bed-and-breakfasts, and tourist facilities), excluding permanent residents who stay 30+ consecutive days. Property owners must collect the tax from guests and remit it to the village, with the same collection rights as rent. The tax applies only to short-term stays, directly affecting hotels, B&Bs, and temporary guests in Coxsackie.