The New York State Senate

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

                                  6392

                       2019-2020 Regular Sessions

                          I N  A S S E M B L Y

                              March 7, 2019
                               ___________

Introduced  by M. of A. LENTOL, DICKENS, PEOPLES-STOKES, D'URSO, CROUCH,
  SCHIMMINGER, COOK, JONES -- Multi-Sponsored by --  M.  of  A.  ARROYO,
  GOODELL, JOHNS -- 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 7-D
to read as follows:
                               ARTICLE 7-D
                         SHORT-TERM RENTAL UNITS
SECTION 288. DEFINITIONS.

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

                                                           LBD10115-01-9

A. 6392                             2

        289. SHORT-TERM RENTAL UNITS AUTHORIZED.
        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.

A. 6392                             3

  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.
  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:

A. 6392                             4

  (I)  THE  NUMBER  OF  DISTINCT  ADDRESSES SIMULTANEOUSLY ADVERTISED AS
SHORT-TERM RENTALS DURING THE PRIOR REPORTING PERIOD FOR EACH SHORT-TERM
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

A. 6392                             5

laws  of  1965,  is amended and two new paragraphs 9 and 10 are added to
read as follows:
  (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:

A. 6392                             6

  (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)  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
section 1 of part X of chapter 59 of the laws of  2018,  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,  or  has  so  acted; 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  of  this  article
shall not be a "person required to collect any tax imposed by this arti-
cle"  until  twenty days after the date by which such person is required
to file a certificate of registration 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

A. 6392                             7

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-
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

A. 6392                             8

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.
  (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  THIS
SUBPART  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.

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

                                 6392--A

                       2019-2020 Regular Sessions

                          I N  A S S E M B L Y

                              March 7, 2019
                               ___________

Introduced  by M. of A. LENTOL, DICKENS, PEOPLES-STOKES, D'URSO, CROUCH,
  SCHIMMINGER, COOK, JONES, McDONALD -- Multi-Sponsored by -- M.  of  A.
  ARROYO,  GOODELL,  JOHNS -- read once and referred to the Committee on
  Housing -- committee discharged, bill amended,  ordered  reprinted  as
  amended and recommitted to said committee

AN  ACT  to  amend the multiple dwelling law, the multiple residence 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 remit-
  tance 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 7-D
to read as follows:

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

                                                           LBD10115-04-9

A. 6392--A                          2

                               ARTICLE 7-D
                         SHORT-TERM RENTAL UNITS
SECTION 288. DEFINITIONS.
        289. SHORT-TERM RENTAL UNITS AUTHORIZED.
        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;
  (E) IS NOT SUBJECT TO THE EMERGENCY HOUSING RENT CONTROL LAW, THE RENT
AND REHABILITATION LAW OF THE CITY OF NEW YORK ENACTED PURSUANT  TO  THE
LOCAL   EMERGENCY   HOUSING  RENT  CONTROL  LAW,  THE  EMERGENCY  TENANT
PROTECTION ACT OF NINETEEN SEVENTY-FOUR,  THE  PUBLIC  HOUSING  LAW,  OR
OTHERWISE  RENT SUBSIDIZED, RENT CONTROLLED, RENT STABILIZED, OR CONSID-
ERED AFFORDABLE HOUSING; AND
  (F) 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 SHALL NOT OPERATE A RENT-STABILIZED DWELL-
ING UNIT AS A SHORT-TERM RENTAL UNIT.
  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.

A. 6392--A                          3

  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.
  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

A. 6392--A                          4

  (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
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.

A. 6392--A                          5

  § 4. The multiple residence law is amended by adding a new article 4-A
to read as follows:
                               ARTICLE 4-A
                         SHORT-TERM RENTAL UNITS
SECTION 80. DEFINITIONS.
        81. SHORT-TERM RENTAL UNITS AUTHORIZED.
        82. REGISTRATION.
        83. REQUIREMENTS OF HOSTING PLATFORMS.
        84. REGULATIONS.
  §  80.  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.
  § 81. 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 EIGHTY-TWO OF THIS  ARTI-
CLE;
  (B)  IS NOT USED TO PROVIDE SINGLE ROOM OCCUPANCY AS DEFINED BY SUBDI-
VISION FORTY-FOUR 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;
  (E) IS NOT SUBJECT TO THE EMERGENCY HOUSING RENT CONTROL LAW, THE RENT
AND  REHABILITATION  LAW OF THE CITY OF NEW YORK ENACTED PURSUANT TO THE
LOCAL  EMERGENCY  HOUSING  RENT  CONTROL  LAW,  THE   EMERGENCY   TENANT
PROTECTION  ACT  OF  NINETEEN  SEVENTY-FOUR,  THE PUBLIC HOUSING LAW, OR
OTHERWISE RENT SUBSIDIZED, RENT CONTROLLED, RENT STABILIZED, OR  CONSID-
ERED AFFORDABLE HOUSING; AND
  (F)  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 SHALL NOT OPERATE A  DWELLING  UNIT  AS  A
SHORT-TERM  RENTAL UNIT IF THE UNIT IS A RENT-CONTROLLED UNIT SUBJECT TO
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.
  3. 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. 6392--A                          6

  4. 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.
  5. 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.
  §  82.  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.
  § 83. 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 WITH  ANONYM-
IZED  STATISTICS ON A QUARTERLY BASIS REGARDING THE SHORT-TERM RENTAL OF
PROPERTIES ON THEIR PLATFORMS.  SUCH REPORT SHALL  BE  SUBMITTED  WITHIN
THIRTY DAYS FOLLOWING THE END OF EACH CALENDAR QUARTER IN WHICH IT OPER-
ATES  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,  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
RENTAL HOST SIMULTANEOUSLY ADVERTISING MORE THAN ONE DISTINCT ADDRESS AS
A SHORT-TERM RENTAL DURING THE REPORTING PERIOD; AND

A. 6392--A                          7

  (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. 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.
  § 84. REGULATIONS. THE DIVISION OF HOUSING AND COMMUNITY RENEWAL SHALL
PROMULGATE  REGULATIONS  NECESSARY AND APPROPRIATE TO ENFORCE THIS ARTI-
CLE, 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.
  §  5. Section 304 of the multiple residence law is amended by adding a
new subdivision 1-a to read as follows:
  1-A. A. EVERY PERSON WHO SHALL VIOLATE OR ASSIST IN THE  VIOLATION  OF
ANY PROVISION OF SECTIONS EIGHTY-ONE OR EIGHTY-TWO 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 TWO OF SECTION EIGHTY-
ONE 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  MAXIMUM  FINE  FOR  ALL  OTHER
PROVISIONS OF SECTIONS EIGHTY-ONE OR EIGHTY-TWO 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.
  § 6. 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:
  (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,

A. 6392--A                          8

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) 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.
  § 7. 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.

A. 6392--A                          9

  § 8. 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.
  § 9. Subdivision 1 of section 1131 of  the  tax  law,  as  amended  by
section  2  of  part  G of chapter 59 of the laws of 2019, 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;
every operator of a hotel; [and] every marketplace provider with respect
to sales of tangible personal property it facilitates  as  described  in
paragraph  one  of subdivision (e) of section eleven hundred one of this
article; 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 (M) 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 proprietorship who as such officer,
director, employee or manager is under a duty to  act  for  such  corpo-
ration, partnership, limited liability company or individual proprietor-
ship in complying with any requirement of this article, or has so acted;
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 of  this  article  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
registration pursuant to section  eleven  hundred  thirty-four  of  this
part.
  §  10. Section 1132 of the tax law is amended by adding a new subdivi-
sion (m) to read as follows:
  (M)(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-
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.

A. 6392--A                         10

  (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.
  (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

A. 6392--A                         11

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.
  §  11. 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 THIS
SUBPART 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.
  § 12. 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.
  §  13.  This  act  shall  take effect on the one hundred twentieth day
after it shall have become a law.