The New York State Senate

                    S T A T E   O F   N E W   Y O R K
________________________________________________________________________

                                  7520

                       2017-2018 Regular Sessions

                          I N  A S S E M B L Y

                             April 28, 2017
                               ___________

Introduced by M. of A. LENTOL -- read once and referred to the Committee
  on Housing

AN  ACT  to amend the multiple dwelling law and the tax law, in relation
  to the regulation of short-term rental units; and to amend chapter 161
  of the laws of 1970, relating to enabling any city having a population
  of one million or more to impose and collect taxes on the occupancy of
  hotel rooms in such city, in relation to authorizing any  city  agency
  administering  certain  taxes  to  enter  into voluntary agreements to
  permit the collection and remittance of such taxes

  THE PEOPLE OF THE STATE OF NEW YORK, REPRESENTED IN SENATE AND  ASSEM-
BLY, DO ENACT AS FOLLOWS:

  Section 1. Subparagraph 1 of paragraph a of subdivision 8 of section 4
of  the  multiple dwelling law, as amended by chapter 225 of the laws of
2010, is amended to read as follows:
  (1) (A) occupancy of such dwelling unit for fewer than thirty  consec-
utive  days  by other natural persons living within the household of the
permanent occupant such as house guests or lawful boarders,  roomers  or
lodgers; [or]
  (B)  incidental  and  occasional  occupancy  of such dwelling unit for
fewer than thirty consecutive days by other  natural  persons  when  the
permanent  occupants are temporarily absent for personal reasons such as
vacation or medical  treatment,  provided  that  there  is  no  monetary
compensation paid to the permanent occupants for such occupancy; OR
  (C) OCCUPANCY OF SUCH DWELLING AS A SHORT-TERM RENTAL UNIT PURSUANT TO
ARTICLE SEVEN-D OF THIS CHAPTER.
  §  2.  The  multiple  dwelling  law is amended by adding a new article
seven-D to read as follows:
                               ARTICLE 7-D
                         SHORT-TERM RENTAL UNITS
SECTION 288. DEFINITIONS.
        289. SHORT-TERM RENTAL UNITS AUTHORIZED.

 EXPLANATION--Matter in ITALICS (underscored) is new; matter in brackets
                      [ ] is old law to be omitted.

                                                           LBD11126-01-7

A. 7520                             2

        290. REGISTRATION.
        291. REQUIREMENTS OF HOSTING PLATFORMS.
        292. REGULATIONS.
  §  288.  DEFINITIONS.  FOR THE PURPOSES OF THIS ARTICLE, THE FOLLOWING
TERMS SHALL HAVE THE FOLLOWING MEANINGS:
  1. "SHORT-TERM RENTAL UNIT" MEANS AN ENTIRE DWELLING UNIT, OR A  ROOM,
GROUP OF ROOMS, OTHER LIVING OR SLEEPING SPACE, OR ANY OTHER SPACE, MADE
AVAILABLE FOR RENT BY GUESTS FOR LESS THAN THIRTY CONSECUTIVE DAYS.
  2.  "SHORT-TERM  RENTAL HOST" MEANS AN OWNER OR TENANT OF A SHORT-TERM
RENTAL UNIT WHO RENTS SUCH UNIT TO GUESTS.
  3. "HOSTING PLATFORM" MEANS A PERSON OR ENTITY  WHO,  PURSUANT  TO  AN
AGREEMENT WITH A SHORT-TERM RENTAL HOST:
  (A)  PROVIDES  A  PLATFORM FOR COMPENSATION THROUGH WHICH UNAFFILIATED
THIRD PARTY SHORT-TERM RENTAL HOSTS CAN OFFER TO RENT SHORT-TERM  RENTAL
UNITS; AND
  (B) COLLECTS A FEE IN CONNECTION WITH EITHER:
  (I)  PROVIDING  THE FORUM IN WHICH, OR BY MEANS OF WHICH, THE OFFER OF
OCCUPANCY OF A SHORT-TERM RENTAL UNIT IS ACCEPTED; OR
  (II) PROVIDING THE FORUM IN WHICH A SHORT-TERM RENTAL HOST CAN LIST OR
ADVERTISE SPACE IN A SHORT-TERM RENTAL UNIT.
  § 289. SHORT TERM RENTAL UNITS AUTHORIZED. 1. A SHORT-TERM RENTAL HOST
MAY OPERATE A DWELLING UNIT AS A SHORT-TERM RENTAL  UNIT  PROVIDED  SUCH
DWELLING UNIT:
  (A)  IS  REGISTERED  IN  ACCORDANCE WITH SECTION TWO HUNDRED NINETY OF
THIS ARTICLE;
  (B) IS NOT USED TO PROVIDE SINGLE ROOM OCCUPANCY AS DEFINED BY  SUBDI-
VISION SIXTEEN OF SECTION FOUR OF THIS CHAPTER;
  (C) INCLUDES A CONSPICUOUSLY POSTED EVACUATION DIAGRAM IDENTIFYING ALL
MEANS OF EGRESS FROM THE UNIT AND THE BUILDING IN WHICH IT IS LOCATED;
  (D)  INCLUDES  A  CONSPICUOUSLY POSTED LIST OF EMERGENCY PHONE NUMBERS
FOR POLICE, FIRE, AND POISON CONTROL; AND
  (E) IS INSURED FOR AT LEAST TWO  HUNDRED  FIFTY  THOUSAND  DOLLARS  TO
PROTECT  AGAINST  THIRD PARTY CLAIMS OF PROPERTY DAMAGE OR BODILY INJURY
THAT ARISE OUT OF THE OPERATION OF A SHORT-TERM RENTAL  UNIT.  INSURANCE
PROVIDED BY HOSTING PLATFORMS CAN SATISFY THIS REQUIREMENT.
  2.  A SHORT-TERM RENTAL HOST MAY ONLY OPERATE A RENT-STABILIZED DWELL-
ING UNIT AS A SHORT-TERM RENTAL UNIT IF THE ANNUAL RENT  GENERATED  FROM
SHORT-TERM  RENT  DOES  NOT EXCEED THE ANNUAL LEGAL RENT FOR THE UNIT AS
DEFINED BY THE DIVISION  OF  HOUSING  AND  COMMUNITY  RENEWAL;  PROVIDED
HOWEVER,  THAT A VIOLATION OF THIS SUBDIVISION SHALL NOT BE A GROUND FOR
EVICTION UNDER THE RENT STABILIZATION CODE UNLESS THE SHORT-TERM  RENTAL
HOST  HAS  RECEIVED  TWO  PRIOR  VIOLATIONS UNDER THE RENT STABILIZATION
CODE.
  3. A SHORT-TERM RENTAL HOST MAY NOT  OPERATE  A  DWELLING  UNIT  AS  A
SHORT-TERM  RENTAL UNIT IF THE UNIT IS A RENT-CONTROLLED UNIT SUBJECT TO
THE LOCAL EMERGENCY RENT CONTROL ACT OR CHAPTER SEVEN OF SUBTITLE  S  OF
TITLE  NINE  OF NEW YORK'S COMPILATION OF CODES, RULES, AND REGULATIONS,
AN INCOME-BASED PUBLIC HOUSING UNIT, OR A DWELLING UNIT  PAID  FOR  WITH
VOUCHERS  OR  OTHER  MONETARY  SUBSIDIES,  IN  WHOLE  OR IN PART, FROM A
GOVERNMENT ENTITY.
  4. A SHORT-TERM RENTAL HOST SHALL NOT OPERATE MORE THAN  ONE  CLASS  A
MULTIPLE  DWELLING UNIT AS A SHORT-TERM RENTAL UNIT UNLESS THE UNITS ARE
AT THE SAME ADDRESS, INCLUDING APARTMENT NUMBER, IF APPLICABLE.
  5. OCCUPANCIES OF A SHORT-TERM RENTAL UNIT SHALL BE SUBJECT  TO  TAXES
AND  FEES  PURSUANT  TO ARTICLES TWENTY-EIGHT AND TWENTY-NINE OF THE TAX
LAW AND APPLICABLE LOCAL LAWS.

A. 7520                             3

  6. SHORT-TERM RENTAL HOSTS SHALL MAINTAIN  RECORDS  RELATED  TO  GUEST
STAYS  FOR ONE YEAR, INCLUDING THE DATE OF EACH BOOKING AND THE IDENTITY
AND NUMBER OF GUESTS, AND  RECORDS  RELATED  TO  THEIR  REGISTRATION  AS
SHORT-TERM  RENTAL  HOSTS  WITH  THE  DIVISION  OF HOUSING AND COMMUNITY
RENEWAL.
  7. HOSTING PLATFORMS SHALL MAINTAIN RECORDS RELATED TO GUEST STAYS FOR
ONE YEAR, INCLUDING THE DATE OF EACH BOOKING AND THE IDENTITY AND NUMBER
OF  GUESTS.  HOSTING PLATFORMS SHALL MAKE ALL RELEVANT RECORDS AVAILABLE
TO THE DIVISION OF HOUSING AND COMMUNITY RENEWAL CONSISTENT IN  RESPONSE
TO VALID LEGAL PROCESS.
  §  290.  REGISTRATION. 1. SHORT-TERM RENTAL HOSTS SHALL BE REQUIRED TO
REGISTER EACH SHORT-TERM RENTAL UNIT WITH THE DIVISION  OF  HOUSING  AND
COMMUNITY RENEWAL.
  2.  REGISTRATIONS  SHALL  BE VALID FOR TWO YEARS, AFTER WHICH TIME THE
SHORT-TERM RENTAL HOST MAY RENEW HIS OR HER  REGISTRATION  IN  A  MANNER
PRESCRIBED  BY THE DIVISION OF HOUSING AND COMMUNITY RENEWAL.  THE DIVI-
SION OF HOUSING AND COMMUNITY RENEWAL MAY REVOKE THE REGISTRATION  OF  A
SHORT-TERM  RENTAL  HOST UPON A DETERMINATION THAT THE SHORT-TERM RENTAL
HOST HAS VIOLATED ANY PROVISION OF THIS ARTICLE AT LEAST THREE TIMES  IN
TWO  CALENDAR  YEARS,  AND MAY DETERMINE THAT THE SHORT-TERM RENTAL HOST
SHALL BE INELIGIBLE FOR REGISTRATION FOR A PERIOD OF UP TO TWELVE MONTHS
FROM THE DATE THE THIRD VIOLATION IS DETERMINED TO HAVE OCCURRED.
  3. THE DIVISION OF HOUSING AND COMMUNITY RENEWAL SHALL SET A  FEE  FOR
SHORT-TERM  RENTAL  REGISTRATION NOT TO EXCEED ONE HUNDRED DOLLARS, WITH
REVENUE DEDICATED TO ENFORCEMENT OF SHORT-TERM RENTAL LAWS.
  4. HOSTING PLATFORMS ARE AUTHORIZED  TO  FACILITATE  THE  REGISTRATION
PROCESS  BY  COLLECTING  THE REQUIRED INFORMATION AND TRANSMITTING IT TO
THE DIVISION OF HOUSING AND COMMUNITY RENEWAL FOR PROCESSING.
  § 291. REQUIREMENTS OF HOSTING PLATFORMS. HOSTING PLATFORMS SHALL:
  1. CREATE A DEDICATED MEANS BY WHICH COMPLAINTS CAN  BE  SUBMITTED  BY
SHORT-TERM  RENTAL  HOSTS,  GUESTS,  AND  COMMUNITY MEMBERS. THESE MEANS
SHALL BE AVAILABLE TWENTY-FOUR HOURS A DAY, SEVEN DAYS A WEEK.
  2. PROVIDE THE DIVISION OF HOUSING AND COMMUNITY RENEWAL AND  THE  NEW
YORK  CITY MAYOR'S OFFICE OF SPECIAL ENFORCEMENT WITH ANONYMIZED STATIS-
TICS ON A QUARTERLY BASIS REGARDING THE SHORT-TERM RENTAL OF  PROPERTIES
ON  THEIR  PLATFORMS IN CITIES WITH A POPULATION OF ONE MILLION OR MORE.
SUCH REPORT SHALL BE SUBMITTED WITHIN THIRTY DAYS FOLLOWING THE  END  OF
EACH  CALENDAR  QUARTER  IN WHICH IT OPERATES AS A HOSTING PLATFORM IN A
MANNER TO BE  DETERMINED  BY  THE  DIVISION  OF  HOUSING  AND  COMMUNITY
RENEWAL. THE INFORMATION TO BE DISCLOSED SHALL INCLUDE:
  (A)  STATISTICS  REGARDING EACH SHORT-TERM RENTAL UNIT THAT WAS RENTED
ON THE PLATFORM DURING THE PREVIOUS QUARTER,  INCLUDING  CITY,  BOROUGH,
ZIP  CODE, LISTING TYPE (SUCH AS WHETHER THE LISTING IS FOR AN ENTIRE OR
SHARED PROPERTY), THE NUMBER OF NIGHTS RENTED FOR THE REPORTING  PERIOD,
THE  NUMBER OF NIGHTS RENTED FOR THE CALENDAR YEAR, AND THE TOTAL AMOUNT
OF REVENUE SUBMITTED TO THE SHORT-TERM RENTAL HOST  IN  CONNECTION  WITH
THE  RENTAL OF THE UNIT IN QUESTION. INFORMATION REGARDING THE NUMBER OF
NIGHTS RENTED SHALL BE REPORTED IN RANGES  OF  TWENTY-FIVE.  INFORMATION
REGARDING THE TOTAL AMOUNT OF REVENUE SHALL BE REPORTED IN RANGES OF TEN
THOUSAND DOLLARS; AND
  (B)  STATISTICS  REGARDING  EACH  SHORT-TERM  RENTAL HOST WHO RENTED A
SHORT-TERM RENTAL UNIT ON THE  PLATFORM  DURING  THE  PREVIOUS  QUARTER,
INCLUDING:
  (I)  THE  NUMBER  OF  DISTINCT  ADDRESSES SIMULTANEOUSLY ADVERTISED AS
SHORT-TERM RENTALS DURING THE PRIOR REPORTING PERIOD FOR EACH SHORT-TERM

A. 7520                             4

RENTAL HOST SIMULTANEOUSLY ADVERTISING MORE THAN ONE DISTINCT ADDRESS AS
A SHORT-TERM RENTAL DURING THE REPORTING PERIOD; AND
  (II)  THE  NUMBER  OF SUCH DISTINCT ADDRESSES SIMULTANEOUSLY RENTED AS
SHORT-TERM RENTALS DURING  THE  REPORTING  PERIOD  FOR  EACH  SHORT-TERM
RENTAL HOST SIMULTANEOUSLY ADVERTISING MORE THAN ONE DISTINCT ADDRESS AS
A  SHORT-TERM  RENTAL  DURING  THE REPORTING PERIOD.   HOSTING PLATFORMS
SHALL NOT HAVE THE OBLIGATION TO  DISCLOSE  ANY  LISTING  OR  HOST-LEVEL
INFORMATION  IF  THE DISCLOSURE COULD REASONABLY LEAD TO THE IDENTIFICA-
TION OF A SPECIFIC PROPERTY OR SHORT-TERM RENTAL HOST.
  3. MAINTAIN RECORDS OF ALL TRANSACTIONS IN CITIES WITH A POPULATION OF
A MILLION OR MORE FOR A PERIOD OF TWELVE MONTHS.
  4. INFORM SHORT-TERM RENTAL HOSTS OF THE REGISTRATION REQUIREMENT AND,
IF REQUESTED TO DO SO, COLLECT AND TRANSMIT THE REQUIRED INFORMATION  TO
THE  DIVISION  OF  HOUSING AND COMMUNITY RENEWAL ON BEHALF OF THE SHORT-
TERM RENTAL HOST.
  § 292. REGULATIONS. THE DIVISION  OF  HOUSING  AND  COMMUNITY  RENEWAL
SHALL  PROMULGATE  REGULATIONS NECESSARY AND APPROPRIATE TO ENFORCE THIS
ARTICLE, INCLUDING REGULATIONS TO FACILITATE THE REGISTRATION OF  SHORT-
TERM  RENTAL  HOSTS  AND  TO  FACILITATE INFORMATION SHARING BETWEEN AND
AMONG THE DIVISION, HOSTING PLATFORMS, AND OTHER ENFORCEMENT AGENCIES.
  § 3. Section 304 of the multiple dwelling law is amended by  adding  a
new subdivision 1-b to read as follows:
  1-B.  A.  EVERY PERSON WHO SHALL VIOLATE OR ASSIST IN THE VIOLATION OF
ANY PROVISION OF SECTIONS TWO HUNDRED EIGHTY-NINE OR TWO HUNDRED  NINETY
OF  THIS  CHAPTER SHALL BE GUILTY OF AN OFFENSE, AND ANY PERSON FOUND TO
HAVE COMMITTED THREE OR MORE OFFENSES OF SUCH SECTIONS MAY BE PROHIBITED
FROM OPERATING A SHORT-TERM RENTAL UNIT FOR A PERIOD OF ONE YEAR.
  B. THE MAXIMUM FINE FOR VIOLATING  SUBDIVISION  FOUR  OF  SECTION  TWO
HUNDRED  EIGHTY-NINE OF THIS CHAPTER SHALL BE ONE THOUSAND DOLLARS FOR A
FIRST OFFENSE; FOUR THOUSAND DOLLARS FOR THE SECOND OFFENSE;  AND  SEVEN
THOUSAND  FIVE  HUNDRED DOLLARS FOR THE THIRD OR ANY SUBSEQUENT OFFENSE.
THE MAXIMUM FINE FOR VIOLATING SUBDIVISION TWO OF  SECTION  TWO  HUNDRED
EIGHTY-NINE  OF  THIS CHAPTER SHALL BE THE DIFFERENCE BETWEEN THE ANNUAL
RENT GENERATED BY THE SHORT-TERM RENTAL AND THE ANNUAL LEGAL RENT,  PLUS
AN  ADDITIONAL  FINE OF FIFTY DOLLARS FOR THE FIRST OFFENSE, ONE HUNDRED
DOLLARS FOR THE SECOND OFFENSE, AND TWO HUNDRED FIFTY  DOLLARS  FOR  THE
THIRD  OFFENSE.  THE  MAXIMUM  FINE  FOR  VIOLATING SUBDIVISION THREE OF
SECTION TWO HUNDRED EIGHTY-NINE OF THIS CHAPTER SHALL BE THE  AMOUNT  OF
REVENUE  GENERATED FROM THE SHORT-TERM RENTAL PLUS AN ADDITIONAL FINE OF
FIFTY DOLLARS FOR THE FIRST OFFENSE, ONE HUNDRED DOLLARS FOR THE  SECOND
OFFENSE,  AND TWO HUNDRED FIFTY DOLLARS FOR THE THIRD OFFENSE. THE MAXI-
MUM FINE FOR ALL OTHER PROVISIONS OF SECTIONS TWO HUNDRED EIGHTY-NINE OR
TWO HUNDRED NINETY OF THIS CHAPTER SHALL BE FIFTY DOLLARS  FOR  A  FIRST
OFFENSE;  ONE  HUNDRED  DOLLARS  FOR THE SECOND OFFENSE; AND TWO HUNDRED
FIFTY DOLLARS FOR THE THIRD OR ANY SUBSEQUENT OFFENSE.
  C. ANY VIOLATION UNDER THIS SUBDIVISION SHALL NOT BE A CRIME  AND  THE
PENALTY  OR  PUNISHMENT  IMPOSED  THEREFOR  SHALL  NOT BE DEEMED FOR ANY
PURPOSE A PENAL OR CRIMINAL PENALTY OR PUNISHMENT, AND SHALL NOT  IMPOSE
ANY DISABILITY UPON OR AFFECT OR IMPAIR THE CREDIBILITY AS A WITNESS, OR
OTHERWISE, OF ANY PERSON CONVICTED THEREOF.
  § 4. Subdivision (c) of section 1101 of the tax law, as added by chap-
ter  93  of  the  laws  of  1965, paragraphs 2, 3, 4 and 6 as amended by
section 2 and paragraph 8 as added by section 3 of part AA of chapter 57
of the laws of 2010, and paragraph 5 as amended by chapter  575  of  the
laws  of  1965,  is amended and two new paragraphs 9 and 10 are added to
read as follows:

A. 7520                             5

  (c) When used in this article for the  purposes  of  the  tax  imposed
under  subdivision  (e)  of section eleven hundred five, AND SUBDIVISION
(A) OF SECTION ELEVEN HUNDRED FOUR, the following terms shall mean:
  (1)  Hotel.  A  building  or portion of it which is regularly used and
kept open as such for the lodging of guests. The term  "hotel"  includes
an  apartment  hotel,  a  motel,  boarding house or club, whether or not
meals are served, AND SHORT-TERM RENTAL UNITS.
  (2) Occupancy. The use or possession, or  the  right  to  the  use  or
possession,  of  any  room  in a hotel. "Right to the use or possession"
includes the rights of a room remarketer as described in paragraph eight
of this subdivision.
  (3) Occupant. A person who, for a consideration, uses,  possesses,  or
has  the  right  to use or possess, any room in a hotel under any lease,
concession, permit, right of access, license to use or other  agreement,
or  otherwise.  "Right  to use or possess" includes the rights of a room
remarketer as described in paragraph eight of this subdivision.
  (4) Operator. Any person operating a hotel. Such term shall include  a
room  remarketer  and  such room remarketer shall be deemed to operate a
hotel, or portion thereof, with respect to which  such  person  has  the
rights of a room remarketer.
  (5)  Permanent  resident. Any occupant of any room or rooms in a hotel
for at least ninety consecutive days shall  be  considered  a  permanent
resident with regard to the period of such occupancy.
  (6)  Rent.  The  consideration  received  for occupancy, including any
service or other charge or amount required to be paid as a condition for
occupancy, valued in money, whether received in money or  otherwise  and
whether  received  by  the  operator  [or],  A  HOSTING PLATFORM, a room
remarketer or another person on behalf of [either] ANY of  them.    RENT
SHALL  NOT INCLUDE A SEPARATELY STATED FEE OR SIMILAR CHARGE PAID BY THE
OCCUPANT TO THE HOSTING PLATFORM FOR: (I) PROVIDING THE FORUM IN  WHICH,
OR  BY  MEANS OF WHICH, THE OFFER OF OCCUPANCY IS ACCEPTED, INCLUDING AN
INTERNET WEBSITE OR SIMILAR FORUM; (II) ARRANGING FOR  THE  EXCHANGE  OF
INFORMATION  OR  MESSAGES  BETWEEN  THE OCCUPANT AND THE OPERATOR OF THE
HOTEL; OR (III) FACILITATING PAYMENT BETWEEN THE OCCUPANT AND THE OPERA-
TOR OF THE HOTEL.
  (7) Room. Any room or rooms of any kind in any part or  portion  of  a
hotel,  which  is  available for or let out for any purpose other than a
place of assembly.
  (8) Room remarketer. A person who reserves, arranges for, conveys,  or
furnishes  occupancy, whether directly or indirectly, to an occupant for
rent in an amount determined by the room remarketer, directly  or  indi-
rectly,  whether pursuant to a written or other agreement. Such person's
ability or authority to reserve, arrange for, convey, or  furnish  occu-
pancy,  directly or indirectly, and to determine rent therefor, shall be
the "rights of a room remarketer". A room remarketer is not a  permanent
resident  with respect to a room for which such person has the rights of
a room remarketer.  THIS TERM DOES NOT INCLUDE A HOSTING PLATFORM.
  (9) SHORT-TERM RENTAL UNIT. A ROOM, GROUP OF ROOMS, OR OTHER LIVING OR
SLEEPING SPACE, OR ANY OTHER SPACE LET TO OCCUPANTS, INCLUDING  BUT  NOT
LIMITED  TO  PRIVATE  DWELLINGS,  RESIDENCES, OR BUILDINGS USED AS RESI-
DENCES.
  (10) HOSTING PLATFORM. A PERSON OR ENTITY WHO, PURSUANT TO  AN  AGREE-
MENT WITH AN OPERATOR OF A HOTEL:
  (I) PROVIDES A PLATFORM FOR COMPENSATION THROUGH WHICH AN UNAFFILIATED
THIRD PARTY HOTEL OPERATOR OFFERS TO RENT SPACE IN A HOTEL; AND
  (II) COLLECTS A FEE IN CONNECTION WITH EITHER:

A. 7520                             6

  (A)  PROVIDING  THE FORUM IN WHICH, OR BY MEANS OF WHICH, THE OFFER OF
OCCUPANCY OF A HOTEL ROOM IS ACCEPTED; OR
  (B)  PROVIDING  THE FORUM IN WHICH A HOTEL OPERATOR CAN LIST OR ADVER-
TISE SPACE IN A HOTEL FOR OCCUPANCY.
  § 5. Subdivision (e) of section 1105 of the  tax  law  is  amended  by
adding a new paragraph 3 to read as follows:
  (3) THE RENT FOR EVERY OCCUPANCY OF A ROOM OR ROOMS IN A HOTEL OFFERED
FOR  RENT  THROUGH  A  HOSTING  PLATFORM, AS DEFINED IN PARAGRAPH TEN OF
SUBDIVISION (C) OF SECTION ELEVEN HUNDRED ONE OF THIS  ARTICLE,  REGARD-
LESS  OF  WHETHER IT IS FURNISHED, LIMITED TO A SINGLE FAMILY OCCUPANCY,
OR PROVIDES HOUSEKEEPING, FOOD, OR OTHER COMMON HOTEL SERVICES,  INCLUD-
ING, BUT NOT LIMITED TO, ENTERTAINMENT OR PLANNED ACTIVITIES.
  § 6. 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 in such city SUBJECT TO TAX UNDER
PARAGRAPHS ONE THROUGH  THREE  OF  SUBDIVISION  (E)  OF  SECTION  ELEVEN
HUNDRED  FIVE OF THIS PART 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.
  § 7. Subdivision 1 of section 1131 of the tax law, as amended by chap-
ter 576 of the laws of 1994, is amended to read as follows:
  (1) "Persons required to collect tax" or "person required  to  collect
any tax imposed by this article" shall include: every vendor of tangible
personal  property  or  services;  every recipient of amusement charges;
[and] every operator of a hotel[.];  AND  HOSTING  PLATFORMS  WHERE  THE
HOSTING  PLATFORM  VOLUNTARILY CONSENTS TO ASSUME THE TAX COLLECTION AND
REMITTANCE RESPONSIBILITIES OF AN OPERATOR OF A HOTEL UNLESS RELIEVED OF
SUCH OBLIGATION PURSUANT TO PARAGRAPH FOUR OF SUBDIVISION (L) OF SECTION
ELEVEN HUNDRED THIRTY-TWO OF THIS PART. Said terms  shall  also  include
any  officer,  director  or  employee of a corporation or of a dissolved
corporation, any employee of a partnership, any employee or manager of a
limited liability company, or any employee of an individual  proprietor-
ship  who as such officer, director, employee or manager is under a duty
to act for such corporation, partnership, limited liability  company  or
individual  proprietorship  in  complying  with  any requirement of this
article; and any member of a partnership or limited  liability  company.
Provided,  however,  that any person who is a vendor solely by reason of
clause (D) or (E) of subparagraph (i) of paragraph  (8)  of  subdivision
(b)  of  section  eleven  hundred one shall not be a "person required to
collect any tax imposed by this article" until  twenty  days  after  the
date by which such person is required to file a certificate of registra-
tion pursuant to section eleven hundred thirty-four OF THIS PART.
  §  8.  Section 1132 of the tax law is amended by adding a new subdivi-
sion (l) to read as follows:
  (L)(1) A HOSTING PLATFORM MAY ENTER INTO A  VOLUNTARY  AGREEMENT  WITH
THE  COMMISSIONER,  UNDER  WHICH  THE HOSTING PLATFORM SHALL COLLECT AND
REMIT TAXES ON OCCUPANCIES OF RENTALS OF HOTELS ON OR AFTER  THE  EFFEC-
TIVE  DATE  OF  THE  VOLUNTARY  AGREEMENT; PROVIDED HOWEVER, THAT WHEN A
HOSTING PLATFORM ENTERS INTO SUCH A VOLUNTARY  AGREEMENT,  IT  SHALL  BE
REQUIRED  TO (I) COLLECT FROM THE OCCUPANTS THE APPLICABLE TAXES ARISING
FROM SUCH OCCUPANCIES; (II) COMPLY WITH ALL THE PROVISIONS OF THIS ARTI-

A. 7520                             7

CLE AND ARTICLE TWENTY-NINE OF THIS CHAPTER AND ANY REGULATIONS  ADOPTED
PURSUANT  THERETO;  (III)  REGISTER  TO COLLECT TAX UNDER SECTION ELEVEN
HUNDRED THIRTY-FOUR OF THIS PART; AND (IV) RETAIN RECORDS  AND  INFORMA-
TION AS REQUIRED BY THE COMMISSIONER AND COOPERATE WITH THE COMMISSIONER
TO   ENSURE  THE  PROPER  COLLECTION  AND  REMITTANCE  OF  TAX  IMPOSED,
COLLECTED, OR REQUIRED TO BE COLLECTED UNDER THIS  ARTICLE  AND  ARTICLE
TWENTY-NINE OF THIS CHAPTER.
  (2)  IN  CARRYING  OUT  THE  OBLIGATIONS IMPOSED UNDER THIS SECTION, A
HOSTING PLATFORM SHALL HAVE ALL THE DUTIES, BENEFITS,  AND  ENTITLEMENTS
OF A PERSON REQUIRED TO COLLECT TAX UNDER THIS ARTICLE AND ARTICLE TWEN-
TY-NINE  OF  THIS CHAPTER WITH RESPECT TO THE OCCUPANCIES GIVING RISE TO
THE TAX OBLIGATION, INCLUDING THE RIGHT TO ACCEPT A CERTIFICATE OR OTHER
DOCUMENTATION FROM AN OCCUPANT SUBSTANTIATING AN EXEMPTION OR  EXCLUSION
FROM  TAX,  AS  IF  SUCH HOSTING PLATFORM WERE THE OPERATOR OF THE HOTEL
WITH RESPECT TO SUCH OCCUPANCY,  INCLUDING  THE  RIGHT  TO  RECEIVE  THE
REFUND  AUTHORIZED  BY  SUBDIVISION  (E)  OF THIS SECTION AND THE CREDIT
ALLOWED BY SUBDIVISION (F) OF SECTION  ELEVEN  HUNDRED  THIRTY-SEVEN  OF
THIS PART.
  (3)  NO  HOSTING  PLATFORM SHALL BE REQUIRED TO LIST ANY OPERATOR OF A
HOTEL ON ANY RETURN REQUIRED TO BE FILED UNDER THIS ARTICLE AND  ARTICLE
TWENTY-NINE  OF  THIS  CHAPTER OR UNDER ANY REGULATIONS ADOPTED PURSUANT
THERETO. AUDITS OF ANY HOSTING PLATFORM SHALL BE CONDUCTED SOLELY ON THE
BASIS OF THE TAX IDENTIFICATION  NUMBER  ASSOCIATED  WITH  EACH  HOSTING
PLATFORM AND SHALL NOT BE CONDUCTED DIRECTLY OR INDIRECTLY ON ANY OPERA-
TOR OF A HOTEL OR ANY OCCUPANT TO WHOM OCCUPANCY IS RENTED FROM AN OPER-
ATOR  OF A HOTEL, NOR SHALL ANY HOSTING PLATFORM BE REQUIRED TO DISCLOSE
ANY PERSONALLY IDENTIFIABLE INFORMATION RELATING TO ANY  OPERATOR  OF  A
HOTEL  OR  OCCUPANT  TO  WHOM  OCCUPANCY IS RENTED FROM AN OPERATOR OF A
HOTEL.
  (4) AN OPERATOR OF A HOTEL IS NOT A PERSON REQUIRED TO COLLECT TAX FOR
PURPOSES OF THIS PART WITH RESPECT TO TAXES IMPOSED UPON OCCUPANCIES  OF
HOTELS IF:
  (I)  THE OPERATOR OF THE HOTEL CAN SHOW THAT THE OCCUPANCY WAS FACILI-
TATED BY A HOSTING PLATFORM WHO IS REGISTERED TO COLLECT TAX PURSUANT TO
SECTION ELEVEN HUNDRED THIRTY-FOUR OF THIS PART; AND
  (II) THE OPERATOR OF THE HOTEL ACCEPTED FROM THE  HOSTING  PLATFORM  A
PROPERLY COMPLETED CERTIFICATE OF COLLECTION IN A FORM PRESCRIBED BY THE
COMMISSIONER  CERTIFYING  THAT THE HOSTING PLATFORM HAS AGREED TO ASSUME
THE TAX COLLECTION AND FILING RESPONSIBILITIES OF THE  OPERATOR  OF  THE
HOTEL; AND
  (III) ANY FAILURE OF THE HOSTING PLATFORM TO COLLECT THE PROPER AMOUNT
OF TAX WITH RESPECT TO SUCH OCCUPANCY WAS NOT THE RESULT OF THE OPERATOR
OF  THE  HOTEL  PROVIDING INCORRECT INFORMATION TO THE HOSTING PLATFORM,
WHETHER INTENTIONAL OR UNINTENTIONAL.
  THIS PROVISION SHALL BE  ADMINISTERED  IN  A  MANNER  CONSISTENT  WITH
SUBPARAGRAPH  (I) OF PARAGRAPH ONE OF SUBDIVISION (C) OF THIS SECTION AS
IF A CERTIFICATE OF COLLECTION WERE A RESALE  OR  EXEMPTION  CERTIFICATE
FOR  PURPOSES  OF  SUCH  SUBPARAGRAPH,  INCLUDING  WITH  REGARD  TO  THE
COMPLETENESS OF SUCH CERTIFICATE OF COLLECTION AND  THE  TIMING  OF  ITS
ACCEPTANCE  BY  THE  OPERATOR  OF THE HOTEL; PROVIDED HOWEVER, THAT WITH
REGARD TO ANY OCCUPANCIES SOLD BY AN OPERATOR  OF  THE  HOTEL  THAT  ARE
FACILITATED  BY A HOSTING PLATFORM WHO IS AFFILIATED WITH SUCH OPERATOR,
THE OPERATOR SHALL BE DEEMED LIABLE AS A PERSON UNDER A DUTY TO ACT  FOR
SUCH  HOSTING PLATFORM FOR PURPOSES OF SUBDIVISION ONE OF SECTION ELEVEN
HUNDRED THIRTY-ONE OF THIS PART.

A. 7520                             8

  (5) THE COMMISSIONER MAY, IN HIS OR HER DISCRETION, (I) DEVELOP STAND-
ARD LANGUAGE, OR APPROVE LANGUAGE DEVELOPED BY A  HOSTING  PLATFORM,  IN
WHICH THE HOSTING PLATFORM OBLIGATES ITSELF TO COLLECT THE TAX ON BEHALF
OF ALL THE OPERATORS OF HOTELS; AND (II) PROVIDE BY REGULATION OR OTHER-
WISE THAT THE INCLUSION OF SUCH LANGUAGE IN AN AGREEMENT BETWEEN A HOST-
ING  PLATFORM  AND  THE COMMISSIONER AS PROVIDED FOR IN PARAGRAPH ONE OF
THIS SUBDIVISION SHALL, UPON NOTICE  TO  THE  OPERATOR,  HAVE  THE  SAME
EFFECT AS AN OPERATOR'S ACCEPTANCE OF A CERTIFICATE OF COLLECTION FROM A
HOSTING PLATFORM UNDER PARAGRAPH FOUR OF THIS SUBDIVISION.
  (6)  IN THE EVENT AN OPERATOR OF A HOTEL IS A ROOM REMARKETER, AND ALL
OTHER PROVISIONS OF THIS SUBDIVISION ARE MET SUCH THAT A  HOSTING  PLAT-
FORM  IS  OBLIGATED  TO  COLLECT  TAX,  AND  DOES IN FACT COLLECT TAX AS
EVIDENCED BY THE BOOKS AND RECORDS OF SUCH HOSTING  PLATFORM,  THEN  THE
PROVISIONS OF SUBDIVISION (E) OF SECTION ELEVEN HUNDRED NINETEEN OF THIS
ARTICLE SHALL BE APPLICABLE.
  (7)  INFORMATION  PROVIDED  BY  A HOSTING PLATFORM TO THE COMMISSIONER
SHALL BE  CONFIDENTIAL.  SUCH  CONFIDENTIAL  INFORMATION  SHALL  NOT  BE
DISCLOSED  BY  THE  COMMISSIONER  UNLESS  THE HOSTING PLATFORM HAS GIVEN
WRITTEN CONSENT TO MAKE SUCH DISCLOSURE OR THERE IS AN AGREEMENT BETWEEN
THE HOSTING PLATFORM AND  THE  COMMISSIONER  TO  MAKE  SUCH  DISCLOSURE.
NOTWITHSTANDING ANY LAW TO THE CONTRARY, INFORMATION PROVIDED BY A HOST-
ING  PLATFORM SHALL NOT BE SUBJECT TO ARTICLE SIX OF THE PUBLIC OFFICERS
LAW AND SHALL NOT BE PROVIDED TO ANY OTHER AGENCY OF THE STATE,  LOCALI-
TY, OR ANY OTHER GOVERNMENT ENTITY OR POLITICAL SUBDIVISION.
  §  9.  Section 1202 of the tax law is amended by adding a new subdivi-
sion (h) to read as follows:
  (H)  IT  IS  EXPRESSLY  RECOGNIZED  THAT  ANY  COUNTY  AUTHORIZED  AND
EMPOWERED TO IMPOSE HOTEL, MOTEL, OR OCCUPANCY TAXES PURSUANT TO SUBPART
A  OF  PART  ONE  OF THIS ARTICLE HAS THE AUTHORITY TO PERMIT THE COUNTY
AGENCY THAT ADMINISTERS SUCH TAXES TO ENTER  INTO  VOLUNTARY  AGREEMENTS
WITH  ANY  PERSON  OR  THIRD PARTY, INCLUDING BUT NOT LIMITED TO HOSTING
PLATFORMS, TO PERMIT SUCH PERSON, THIRD PARTY, OR  PLATFORM  TO  COLLECT
AND  REMIT  SUCH  TAXES  ON  BEHALF  OF THE PARTY OR PARTIES REQUIRED TO
COLLECT AND REMIT THEM UNDER  THE  APPLICABLE  STATUTES.  THE  VOLUNTARY
AGREEMENT  SHALL  BE  EVINCED BY A SIGNED, WRITTEN AGREEMENT BETWEEN THE
COUNTY AGENCY THAT ADMINISTERS SUCH TAXES AND THE PERSON OR THIRD  PARTY
ASSUMING THE OBLIGATION TO COLLECT AND REMIT THE TAXES.
  § 10. Section 1 of chapter 161 of the laws of 1970, relating to enabl-
ing  any  city  having a population of one million or more to impose and
collect taxes on the occupancy of hotel rooms in such city,  is  amended
by adding a new subdivision 11 to read as follows:
  (11) IT IS EXPRESSLY RECOGNIZED THAT ANY CITY AGENCY ADMINISTERING THE
TAXES AUTHORIZED BY THIS ACT IS PERMITTED TO ENTER INTO VOLUNTARY AGREE-
MENTS WITH ANY PERSON OR THIRD PARTY, INCLUDING BUT NOT LIMITED TO HOST-
ING  PLATFORMS,  TO  PERMIT  SUCH  PERSON,  THIRD  PARTY, OR PLATFORM TO
COLLECT AND REMIT SUCH TAXES ON BEHALF OF THE PARTY OR PARTIES  REQUIRED
TO  COLLECT  AND REMIT THEM UNDER THE APPLICABLE STATUTES. THE VOLUNTARY
AGREEMENT SHALL BE EVINCED BY A SIGNED, WRITTEN  AGREEMENT  BETWEEN  THE
CITY  AGENCY  RESPONSIBLE  FOR ADMINISTERING THE TAXES AND THE PERSON OR
THIRD PARTY ASSUMING THE OBLIGATION TO COLLECT AND REMIT THE TAXES.
  § 11. This act shall take effect on  the  one  hundred  twentieth  day
after it shall have become a law.