senate Bill S8627

2019-2020 Legislative Session

Relates to short-term rental taxes

download bill text pdf

Sponsored By

Current Bill Status - In Senate Committee Rules Committee


  • Introduced
  • In Committee
  • On Floor Calendar
    • Passed Senate
    • Passed Assembly
  • Delivered to Governor
  • Signed/Vetoed by Governor

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Actions

view actions (1)
Assembly Actions - Lowercase
Senate Actions - UPPERCASE
Jun 24, 2020 referred to rules

S8627 (ACTIVE) - Details

See Assembly Version of this Bill:
A11004
Current Committee:
Senate Rules
Law Section:
Tax Law
Laws Affected:
Amd §§1101, 1105, 1131, 1132, 1133, 1137, 1142, 1210 & 1243, Tax L

S8627 (ACTIVE) - Summary

Relates to short-term rental taxes, short-term rental hosts, and hosting platforms.

S8627 (ACTIVE) - Sponsor Memo

S8627 (ACTIVE) - Bill Text download pdf

 
                     S T A T E   O F   N E W   Y O R K
 ________________________________________________________________________
 
                                   8627
 
                             I N  S E N A T E
 
                               June 24, 2020
                                ___________
 
 Introduced  by  Sen. SKOUFIS -- read twice and ordered printed, and when
   printed to be committed to the Committee on Rules
 
 AN ACT to amend the tax law, in relation to short-term rental taxes
 
   THE PEOPLE OF THE STATE OF NEW YORK, REPRESENTED IN SENATE AND  ASSEM-
 BLY, DO ENACT AS FOLLOWS:
 
   Section 1. Subdivision (c) of section 1101 of the tax law, as added by
 chapter  93  of the laws of 1965, paragraphs 2, 3, 4 and 6 as amended by
 section 2 of part AA of chapter 57 of the laws of 2010, paragraph  5  as
 amended  by chapter 575 of the laws of 1965, and paragraph 8 as added by
 section 3 of part AA of chapter 57 of the laws of 2010,  is  amended  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,  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] A hotel, a motel, boarding house or club, whether or not
 meals are served. THIS TERM SHALL NOT INCLUDE A SHORT-TERM  RENTAL  UNIT
 AS DEFINED IN PARAGRAPH NINE OF THIS SUBDIVISION.
   (2)  Occupancy.  The  use  or  possession,  or the right to the use or
 possession, of any room in a hotel OR SHORT-TERM RENTAL UNIT. "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 OR SHORT-TERM
 RENTAL UNIT 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  para-
 graph 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. THIS TERM SHALL NOT INCLUDE A HOSTING PLAT-
 FORM AS DEFINED IN PARAGRAPH TEN OF THIS SUBDIVISION.
 
  EXPLANATION--Matter in ITALICS (underscored) is new; matter in brackets

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