S T A T E   O F   N E W   Y O R K
 ________________________________________________________________________
 
                                   6371
 
                        2023-2024 Regular Sessions
 
                           I N  A S S E M B L Y
 
                               April 5, 2023
                                ___________
 
 Introduced by M. of A. WEPRIN -- read once and referred to the Committee
   on Ways and Means
 
 AN  ACT  to  amend  the  tax  law  and the executive law, in relation to
   private residences rented out for a monetary payment
 
   THE PEOPLE OF THE STATE OF NEW YORK, REPRESENTED IN SENATE AND  ASSEM-
 BLY, DO ENACT AS FOLLOWS:

   Section  1.  Subdivision (e) of section 1105 of the tax law is amended
 by adding a new paragraph 1-a to read as follows:
   (1-A) THE RENT FOR EVERY OCCUPANCY ROOM OR ROOMS IN  A  PRIVATE  RESI-
 DENCE  OR HOST IN THIS STATE. FOR PURPOSES OF THIS SECTION, A HOST IS AN
 INDIVIDUAL WHO RENTS OUT THEIR PRIVATE RESIDENCE TO ANOTHER IN  EXCHANGE
 FOR A MONETARY PAYMENT AND SUCH RESIDENCE IS NOT REGULARLY USED AND KEPT
 OPEN AS SUCH FOR THE LODGING OF GUESTS.
   § 2. Subdivision (a) of section 1104 of the tax law, as added by chap-
 ter 3 of the laws of 2004, is amended to read as follows:
   (a)  Imposition.  In  addition to any other fee or tax imposed by this
 article or any other law, on and after April first, two  thousand  five,
 there  is  hereby imposed within the territorial limits of a city with a
 population of a million or more and there shall be paid a  unit  fee  on
 every  occupancy  of  a  unit  in a hotel OR ROOM IN A PRIVATE RESIDENCE
 RENTED OUT FOR A MONETARY PAYMENT in such city at the rate of one dollar
 and fifty cents per unit per day, except that such unit fee shall not be
 imposed upon (1) occupancy by a permanent resident or (2) where the rent
 per unit is not more than at the rate of two dollars per day.
   § 3. Subdivisions 5 and 8 of section 378 of the executive law,  subdi-
 vision  5  as added by chapter 374 of the laws of 1984 and subdivision 8
 as amended by chapter 221 of the laws of 2018, are amended  to  read  as
 follows:
   5.  Standards  for hotels, motels, PRIVATE RESIDENCES RENTED OUT FOR A
 MONETARY PAYMENT and lodging houses, requiring that a notice  be  posted

  EXPLANATION--Matter in ITALICS (underscored) is new; matter in brackets
                       [ ] is old law to be omitted.
                                                            LBD10602-01-3
 A. 6371                             2
              

 
 in  a  prominent  place in each guest room, including but not limited to
 the following information:
   a. location of nearest exits and fire alarms;
   b.  procedures  to  be  followed when the fire or smoke detector gives
 warning; and
   c. procedures to be followed in the event of fire  or  smoke  develop-
 ment.
   8.  Standards  for hotels, motels, PRIVATE RESIDENCES RENTED OUT FOR A
 MONETARY PAYMENT and lodging houses requiring (in addition to any  other
 requirement)  portable  smoke-detecting  alarm  devices for the deaf and
 hard of hearing of  audible  and  visual  design,  available  for  three
 percent  of  all  units  available  for occupancy, with a minimum of one
 unit. If any other law or regulation requires a central, closed  circuit
 interior  alarm  system,  such  device  shall  be  incorporated  into or
 connected to the system so as to be capable of being  activated  by  the
 system.  Incorporation  into the existing system shall be in lieu of the
 portable alarms. Standards shall require operators of  any  such  estab-
 lishment to post conspicuously at the main desk or other similar station
 a  notice in letters at least three inches in height stating that smoke-
 detector alarm devices for the deaf and hard of hearing  are  available.
 The  council shall mandate by rule and regulation the specific design of
 the smoke-detector alarm devices.
   § 4. This act shall take effect immediately.