S T A T E O F N E W Y O R K
________________________________________________________________________
5322
2017-2018 Regular Sessions
I N A S S E M B L Y
February 8, 2017
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Introduced by M. of A. WEPRIN -- read once and referred to the Committee
on Ways and Means
AN ACT to amend the tax law and the executive law, in relation to
private residences rented out for a monetary payment
THE PEOPLE OF THE STATE OF NEW YORK, REPRESENTED IN SENATE AND ASSEM-
BLY, DO ENACT AS FOLLOWS:
Section 1. Subdivision (e) of section 1105 of the tax law is amended
by adding a new paragraph 1-a to read as follows:
(1-A) THE RENT FOR EVERY OCCUPANCY ROOM OR ROOMS IN A PRIVATE RESI-
DENCE OR HOST IN THIS STATE. FOR PURPOSES OF THIS SECTION, A HOST IS AN
INDIVIDUAL WHO RENTS OUT THEIR PRIVATE RESIDENCE TO ANOTHER IN EXCHANGE
FOR A MONETARY PAYMENT AND SUCH RESIDENCE IS NOT REGULARLY USED AND KEPT
OPEN AS SUCH FOR THE LODGING OF GUESTS.
§ 2. Subdivision (a) of section 1104 of the tax law, as added by chap-
ter 3 of the laws of 2004, is amended to read as follows:
(a) Imposition. In addition to any other fee or tax imposed by this
article or any other law, on and after April first, two thousand five,
there is hereby imposed within the territorial limits of a city with a
population of a million or more and there shall be paid a unit fee on
every occupancy of a unit in a hotel OR ROOM IN A PRIVATE RESIDENCE
RENTED OUT FOR A MONETARY PAYMENT in such city at the rate of one dollar
and fifty cents per unit per day, except that such unit fee shall not be
imposed upon (1) occupancy by a permanent resident or (2) where the rent
per unit is not more than at the rate of two dollars per day.
§ 3. Subdivisions 5 and 8 of section 378 of the executive law, subdi-
vision 5 as added by chapter 374 of the laws of 1984 and subdivision 8
as added by chapter 435 of the laws of 1986 and renumbered by chapter
494 of the laws of 1991, are amended to read as follows:
5. Standards for hotels, motels, PRIVATE RESIDENCES RENTED OUT FOR A
MONETARY PAYMENT and lodging houses, requiring that a notice be posted
EXPLANATION--Matter in ITALICS (underscored) is new; matter in brackets
[ ] is old law to be omitted.
LBD09699-01-7
A. 5322 2
in a prominent place in each guest room, including but not limited to
the following information:
a. location of nearest exits and fire alarms;
b. procedures to be followed when the fire or smoke detector gives
warning; and
c. procedures to be followed in the event of fire or smoke develop-
ment.
8. Standards for hotels, motels, PRIVATE RESIDENCES RENTED OUT FOR A
MONETARY PAYMENT and lodging houses requiring (in addition to any other
requirement) portable smoke-detecting alarm devices for the deaf and
hearing impaired of audible and visual design, available for three
percent of all units available for occupancy, with a minimum of one
unit. If any other law or regulation requires a central, closed circuit
interior alarm system, such device shall be incorporated into or
connected to the system so as to be capable of being activated by the
system. Incorporation into the existing system shall be in lieu of the
portable alarms. Standards shall require operators of any such estab-
lishment to post conspicuously at the main desk or other similar station
a notice in letters at least three inches in height stating that smoke-
detector alarm devices for the deaf and hearing impaired are available.
The council shall mandate by rule and regulation the specific design of
the smoke-detector alarm devices.
§ 4. This act shall take effect immediately.