Bill Text: NY A04130 | 2023-2024 | General Assembly | Introduced
NOTE: There are more recent revisions of this legislation. Read Latest Draft
Bill Title: Relates to short-term residential rentals of private dwellings in certain municipalities; requires registration and records.
Spectrum: Partisan Bill (Democrat 23-0)
Status: (Introduced) 2024-06-06 - substituted by s885c [A04130 Detail]
Download: New_York-2023-A04130-Introduced.html
Bill Title: Relates to short-term residential rentals of private dwellings in certain municipalities; requires registration and records.
Spectrum: Partisan Bill (Democrat 23-0)
Status: (Introduced) 2024-06-06 - substituted by s885c [A04130 Detail]
Download: New_York-2023-A04130-Introduced.html
STATE OF NEW YORK ________________________________________________________________________ 4130 2023-2024 Regular Sessions IN ASSEMBLY February 9, 2023 ___________ Introduced by M. of A. FAHY -- read once and referred to the Committee on Housing AN ACT to amend the multiple residence law, the multiple dwelling law, and the tax law, in relation to short-term residential rental of private dwellings in certain municipalities The People of the State of New York, represented in Senate and Assem- bly, do enact as follows: 1 Section 1. The multiple residence law is amended by adding a new arti- 2 cle 2-A to read as follows: 3 ARTICLE 2-A 4 SHORT-TERM RESIDENTIAL RENTAL UNITS 5 Section 20. Definitions. 6 21. Short-term residential rental units; regulation. 7 22. Registration. 8 23. Exceptions. 9 24. Penalties. 10 24-a. Enforcement. 11 24-b. Data sharing. 12 § 20. Definitions. For the purposes of this article, the following 13 terms shall have the following meanings: 14 1. "Short-term residential rental unit" means an entire dwelling unit, 15 or a room, group of rooms, other living or sleeping space, or any other 16 space within a dwelling, made available for rent by guests for less than 17 thirty consecutive days, where the unit is offered for tourist or tran- 18 sient use by the short-term rental host of the residential unit. 19 2. "Short-term rental host" means a person in valid legal possession 20 of a short-term rental unit who rents such unit to guests. 21 3. "Booking service" means a person or entity who, directly or indi- 22 rectly: 23 (a) provides one or more online, computer or application-based plat- 24 forms that individually or collectively can be used to: EXPLANATION--Matter in italics (underscored) is new; matter in brackets [] is old law to be omitted. LBD02793-03-3A. 4130 2 1 (i) list or advertise offers for short-term rentals, and 2 (ii) either accept such offers, or reserve or pay for such rentals; 3 and 4 (b) charges, collects or receives a fee for the use of such a platform 5 or for provision of any service in connection with a short-term rental. 6 A booking service shall not be construed to include a platform that 7 solely lists or advertises offers for short-term rentals. 8 § 21. Short-term residential rental units; regulation. 1. A short-term 9 rental host may operate a dwelling unit as a short-term residential 10 rental unit provided such dwelling unit: 11 (a) is registered in accordance with section twenty-two of this arti- 12 cle; 13 (b) is not used to provide single room occupancy as defined by subdi- 14 vision forty-four of section four of this chapter; 15 (c) includes a conspicuously posted evacuation diagram identifying all 16 means of egress from the unit and the building in which it is located; 17 (d) includes a conspicuously posted list of emergency phone numbers 18 for police, fire, and poison control; 19 (e) has a working fire-extinguisher; and 20 (f) is insured by an insurer licensed to write insurance in this state 21 or procured by a duly licensed excess line broker pursuant to section 22 two thousand one hundred eighteen of the insurance law for at least the 23 value of the dwelling, plus a minimum of three hundred thousand dollars 24 coverage for third party claims of property damage or bodily injury that 25 arise out of the operation of a short-term rental unit. Notwithstanding 26 any other provision of law, no insurer shall be required to provide such 27 coverage. 28 2. Occupancies of a short-term rental unit shall be subject to taxes 29 and fees pursuant to articles twenty-eight and twenty-nine of the tax 30 law and applicable local laws. 31 3. Short-term rental hosts shall maintain records related to guest 32 stays for two years following the end of the calendar year in which an 33 individual rental stay occurred, including the date of each stay and 34 number of guests, the cost for each stay, including relevant tax, and 35 records related to their registration as short-term rental hosts with 36 the department of state. As a requirement for registration under section 37 twenty-two of this article, hosts shall provide these records to the 38 department of state on an annual basis. The department shall share this 39 report with county, city, town, or village governments and shall make 40 such reports available to local municipal enforcement agencies upon 41 request. 42 4. Notwithstanding the provisions of any other law or administrative 43 action to the contrary, booking services shall develop and maintain a 44 report related to short-term rental unit guest stays that the booking 45 service has facilitated in the state for two years following the end of 46 the calendar year in which an individual rental stay occurred. The 47 report shall include the dates of each stay and the number of guests, 48 the cost for each stay, including relevant tax, the physical address, 49 including any unit designation, of each short-term rental unit booked, 50 the full legal name of each short-term rental unit's host, and each 51 short-term rental unit's registration number. In the event a booking 52 service does not adhere to subdivision two of section twenty-two of this 53 article, or more information is deemed necessary by the department of 54 state, the department may access this report and/or all relevant records 55 from a booking service in response to valid legal process. The depart- 56 ment shall share this report and/or records with county, city, town, orA. 4130 3 1 village governments and shall make such reports available to local 2 municipal enforcement agencies when lawfully requested. 3 5. It shall be unlawful for a booking service to collect a fee for 4 facilitating booking transactions for short-term residential rental 5 units located in this state if the short-term rental unit and its owner 6 or tenant have not been issued a current, valid registration by the 7 department of state or an applicable municipality. 8 6. The provisions of this article shall apply to all short-term resi- 9 dential rental units in the state; provided, however, that a munici- 10 pality that has its own short-term residential rental unit registry may 11 continue such registry and all short-term residential rental units in 12 such municipality shall be required to be registered with such municipal 13 registry and shall not be required to register with the department of 14 state. Municipalities with short-term residential rental unit registries 15 shall maintain the authority to manage such registries; provided, howev- 16 er, that such municipalities shall provide information on short-term 17 residential rental units registered within such municipality to the 18 department of state, as required by the department, in order for the 19 department to maintain a current database of all short-term residential 20 units registered within the state. Municipalities with short-term resi- 21 dential rental unit registries shall not be subject to the regulation 22 requirements of this section and may establish registration requirements 23 and regulations in such municipality which may differ from the require- 24 ments of this section. 25 § 22. Registration. 1. Short-term rental hosts shall be required to 26 register a short-term residential rental unit with the department of 27 state or with the municipality where such short-term residential unit is 28 located if such municipality has a registration system; provided, howev- 29 er, that the department of state shall not accept an application to 30 register a short-term residential rental unit for a unit that is located 31 in a municipality which has its own registration system and that has 32 notified the department of state of such registration system. 33 (a) Registration with the department of state shall be valid for two 34 years, after which time the short-term rental host may renew his or her 35 registration in a manner prescribed by the department of state. The 36 department of state may revoke the registration of a short-term rental 37 host upon a determination that the short-term rental host has violated 38 any provision of this article at least three times in two calendar 39 years, and may determine that the short-term rental host shall be ineli- 40 gible for registration for a period of up to twelve months from the date 41 of such determination or at the request of a municipality when such 42 municipality requests such revocation due to illegal occupancy. Listing 43 or using a dwelling unit, or portion thereof, as a short-term residen- 44 tial rental unit without current, valid registration shall be unlawful 45 and shall make persons who list or use such unit ineligible for regis- 46 tration for a period of twelve months from the date a determination is 47 made that a violation has occurred. 48 (b) A short-term rental host shall include their current, valid regis- 49 tration number on all offerings, listings or advertisements for short- 50 term rental guest stays. 51 (c) A tenant, or other person that does not own a unit that is used as 52 a short-term rental unit but is in valid legal possession of a short- 53 term residential rental unit, shall not qualify for registration if they 54 are not the permanent occupant of the dwelling unit in question and have 55 not been granted permission in writing by the owner for its short-termA. 4130 4 1 rental, to be verified by the department of state or any municipality 2 with its own registration system. 3 (d) The department of state shall make available to platforms the 4 data necessary to allow booking platforms to verify the registration 5 status of a short-term residential rental unit and that the unit is 6 associated with the short-term rental host who registered the unit. 7 (e) The short-term rental host shall pay application and renewal fees 8 in an amount to be established by the department of state. 9 (f) There shall be a fee for the use of the electronic verification 10 system in an amount to be established by the department of state. Such 11 fee shall not exceed the cost to build, operate, and maintain such 12 system. 13 2. Notwithstanding the provisions of any other law or administrative 14 action to the contrary, it shall be unlawful for a booking service to 15 collect a fee for facilitating booking transactions for short-term resi- 16 dential rental units located in this state without first registering 17 with the department of state. Accordingly, booking services shall adhere 18 to the following, in addition to other regulations established by the 19 department, as conditions of such registration: 20 (a) Booking services shall provide to the department on a quarterly 21 basis, in a form and manner to be determined by the department, the 22 report developed and maintained by the booking service in accordance 23 with subdivision four of section twenty-one of this article. The depart- 24 ment shall share this report with county, city, town, or village govern- 25 ments and shall make such reports available to local municipal enforce- 26 ment agencies when lawfully requested. 27 (b) A booking service shall provide agreement in writing to the 28 department that it will: 29 (i) Obtain written consent from all short-term rental hosts intending 30 to utilize their platform, for short-term residential rental units 31 located in this state, for the disclosure of the information pursuant to 32 subdivision four of section twenty-one of this article, in accordance 33 with paragraph (a) of this subdivision; and 34 (ii) Furnish the information identified pursuant to subdivision four 35 of section twenty-one of this article, in accordance with paragraph (a) 36 of this subdivision. 37 3. The department of state shall set a fee for short-term residential 38 rental unit and booking service registration with the department. 39 § 23. Exceptions. Notwithstanding the provisions of any other law to 40 the contrary, this article shall not apply to: 41 1. Incidental and occasional occupancy of such dwelling unit for 42 fewer than thirty consecutive days by other persons when the permanent 43 occupants are temporarily absent for personal reasons, such as vacation 44 or medical treatment, provided that there is no monetary compensation 45 paid to the permanent occupants for such occupancy; or 46 2. A municipality which does not allow short-term residential rentals; 47 provided, however, that such municipality shall request an exception 48 from this article; or 49 3. Temporary housing or lodging permitted by the department of health. 50 § 24. Penalties. Notwithstanding the provisions of any other law to 51 the contrary: 52 1. Any booking service which collects a fee related to booking a unit 53 as a short-term rental, where such unit is not registered in accordance 54 with this article, shall be fined two hundred dollars per violation per 55 day. Each day's failure to comply with a notice of violation or any 56 other order shall constitute a separate violation. The secretary ofA. 4130 5 1 state or their designee may also seek an injunction from a court of 2 competent jurisdiction prohibiting the collection of any fees relating 3 to the offering or renting of the unit as a short-term residential 4 rental. 5 2. Any person who offers a short-term residential rental unit without 6 registering with the department of state or municipal registration 7 system, or any person who offers an eligible short-term residential 8 rental unit as a short-term rental while the unit's registration on the 9 short-term residential rental unit registry is suspended, shall be fined 10 two hundred dollars per violation per day. Each day's failure to comply 11 with a notice of violation or any other order shall constitute a sepa- 12 rate violation. 13 3. Any person who fails to comply with any notice of violation or 14 other order issued pursuant to this article by the department of state 15 for a violation of any provision of this article shall be fined two 16 hundred dollars per violation per day. Each day's failure to comply with 17 a notice of violation or any other order shall constitute a separate 18 violation. 19 § 24-a. Enforcement. 1. The provisions of this article may be enforced 20 in accordance with article eight of this chapter. 21 2. The department of state may enter into agreements with a booking 22 service for assistance in enforcing the provisions of this section, 23 including but not limited to an agreement whereby the booking service 24 agrees to remove a listing from its platform that is deemed ineligible 25 for use as a short-term residential rental unit under the provisions of 26 this article, and whereby the booking service agrees to prohibit a 27 short-term rental host from listing any listing without a valid regis- 28 tration number. 29 3. The attorney general shall be authorized to bring an action for a 30 violation of this article for any such violations occurring in the 31 state. 32 4. A municipality that does not have its own registration system shall 33 be entitled to bring an action for a violation of this article for any 34 such violations of this article occurring in the municipality, after 35 notifying the attorney general. 36 § 24-b. Data sharing. Booking services shall provide to the depart- 37 ment of state and municipalities, on a monthly basis, an electronic 38 report, in a format determined by the department of state of the list- 39 ings maintained, authorized, facilitated or advertised by the booking 40 service within the state for the applicable reporting period. The report 41 shall include the registration number, and a breakdown of where the 42 listings are located, whether the listing is for a partial unit or a 43 whole unit, and shall include the number of nights each unit was 44 reported as occupied during the applicable reporting period. 45 § 2. The multiple dwelling law is amended by adding a new article 2-A 46 to read as follows: 47 ARTICLE 2-A 48 SHORT-TERM RESIDENTIAL RENTAL UNITS 49 Section 20. Definitions. 50 21. Short-term residential rental units; regulation. 51 22. Registration. 52 23. Exceptions. 53 24. Penalties. 54 24-a. Enforcement. 55 24-b. Data sharing.A. 4130 6 1 § 20. Definitions. For the purposes of this article, the following 2 terms shall have the following meanings: 3 1. "Short-term residential rental unit" means an entire dwelling unit, 4 or a room, group of rooms, other living or sleeping space, or any other 5 space within a dwelling, made available for rent by guests for less than 6 thirty consecutive days, where the unit is offered for tourist or tran- 7 sient use by the short-term rental host of the residential unit. 8 2. "Short-term rental host" means a person in valid legal possession 9 of a short-term rental unit who rents such unit to guests. 10 3. "Booking service" means a person or entity who, directly or indi- 11 rectly: 12 (a) provides one or more online, computer or application-based plat- 13 forms that individually or collectively can be used to: 14 (i) list or advertise offers for short-term rentals, and 15 (ii) either accept such offers, or reserve or pay for such rentals; 16 and 17 (b) charges, collects or receives a fee for the use of such a platform 18 or for provision of any service in connection with a short-term rental. 19 A booking service shall not be construed to include a platform that 20 solely lists or advertises offers for short-term rentals. 21 § 21. Short-term residential rental units; regulation. 1. A short-term 22 rental host may operate a dwelling unit as a short-term residential 23 rental unit provided such dwelling unit: 24 (a) is registered in accordance with section twenty-two of this arti- 25 cle; 26 (b) is not used to provide single room occupancy as defined by subdi- 27 vision sixteen of section four of this chapter; 28 (c) includes a conspicuously posted evacuation diagram identifying all 29 means of egress from the unit and the building in which it is located; 30 (d) includes a conspicuously posted list of emergency phone numbers 31 for police, fire, and poison control; 32 (e) has a working fire-extinguisher; and 33 (f) is insured by an insurer licensed to write insurance in this state 34 or procured by a duly licensed excess line broker pursuant to section 35 two thousand one hundred eighteen of the insurance law for at least the 36 value of the dwelling, plus a minimum of three hundred thousand dollars 37 coverage for third party claims of property damage or bodily injury that 38 arise out of the operation of a short-term rental unit. Notwithstanding 39 any other provision of law, no insurer shall be required to provide such 40 coverage. 41 2. Occupancies of a short-term rental unit shall be subject to taxes 42 and fees pursuant to articles twenty-eight and twenty-nine of the tax 43 law and applicable local laws. 44 3. Short-term rental hosts shall maintain records related to guest 45 stays for two years following the end of the calendar year in which an 46 individual rental stay occurred, including the date of each stay and 47 number of guests, the cost for each stay, including relevant tax, and 48 records related to their registration as short-term rental hosts with 49 the department of state. As a requirement for registration under section 50 twenty-two of this article, hosts shall provide these records to the 51 department of state on an annual basis. The department shall share this 52 report with county, city, town, or village governments and shall make 53 such reports available to local municipal enforcement agencies upon 54 request. 55 4. Notwithstanding the provisions of any other law or administrative 56 action to the contrary, booking services shall develop and maintain aA. 4130 7 1 report related to short-term rental unit guest stays that the booking 2 service has facilitated in the state for two years following the end of 3 the calendar year in which an individual rental stay occurred. The 4 report shall include the dates of each stay and the number of guests, 5 the cost for each stay, including relevant tax, the physical address, 6 including any unit designation, of each short-term rental unit booked, 7 the full legal name of each short-term rental unit's host, and each 8 short-term rental unit's registration number. In the event a booking 9 service does not adhere to subdivision two of section twenty-two of this 10 article, or more information is deemed necessary by the department of 11 state, the department may access this report and/or all relevant records 12 from a booking service in response to valid legal process. The depart- 13 ment shall share this report and/or records with county, city, town, or 14 village governments and shall make such reports available to local 15 municipal enforcement agencies when lawfully requested. 16 5. It shall be unlawful for a booking service to collect a fee for 17 facilitating booking transactions for short-term residential rental 18 units located in this state if the short-term rental unit and its owner 19 or tenant have not been issued a current, valid registration by the 20 department of state or an applicable municipality. 21 6. The provisions of this article shall apply to all short-term resi- 22 dential rental units in the state; provided, however, that a munici- 23 pality that has its own short-term residential rental unit registry may 24 continue such registry and all short-term residential rental units in 25 such municipality shall be required to be registered with such municipal 26 registry and shall not be required to register with the department of 27 state. Municipalities with short-term residential rental unit registries 28 shall maintain the authority to manage such registries; provided, howev- 29 er, that such municipalities shall provide information on short-term 30 residential rental units registered within such municipality to the 31 department of state, as required by the department, in order for the 32 department to maintain a current database of all short-term residential 33 units registered within the state. Municipalities with short-term resi- 34 dential rental unit registries shall not be subject to the regulation 35 requirements of this section and may establish registration requirements 36 and regulations in such municipality which may differ from the require- 37 ments of this section. 38 § 22. Registration. 1. Short-term rental hosts shall be required to 39 register a short-term residential rental unit with the department of 40 state or with the municipality where such short-term residential unit is 41 located if such municipality has a registration system; provided, howev- 42 er, that the department of state shall not accept an application to 43 register a short-term residential rental unit for a unit that is located 44 in a municipality which has its own registration system and that has 45 notified the department of state of such registration system. 46 (a) Registration with the department of state shall be valid for two 47 years, after which time the short-term rental host may renew his or her 48 registration in a manner prescribed by the department of state. The 49 department of state may revoke the registration of a short-term rental 50 host upon a determination that the short-term rental host has violated 51 any provision of this article at least three times in two calendar 52 years, and may determine that the short-term rental host shall be ineli- 53 gible for registration for a period of up to twelve months from the date 54 of such determination or at the request of a municipality when such 55 municipality requests such revocation due to illegal occupancy. Listing 56 or using a dwelling unit, or portion thereof, as a short-term residen-A. 4130 8 1 tial rental unit without current, valid registration shall be unlawful 2 and shall make persons who list or use such unit ineligible for regis- 3 tration for a period of twelve months from the date a determination is 4 made that a violation has occurred. 5 (b) A short-term rental host shall include their current, valid regis- 6 tration number on all offerings, listings or advertisements for short- 7 term rental guest stays. 8 (c) A tenant, or other person that does not own a unit that is used as 9 a short-term rental unit but is in valid legal possession of a short- 10 term residential rental unit, shall not qualify for registration if they 11 are not the permanent occupant of the dwelling unit in question and have 12 not been granted permission in writing by the owner for its short-term 13 rental, to be verified by the department of state or any municipality 14 with its own registration system. 15 (d) The department of state shall make available to platforms the data 16 necessary to allow booking platforms to verify the registration status 17 of a short-term residential rental unit and that the unit is associated 18 with the short-term rental host who registered the unit. 19 (e) The short-term rental host shall pay application and renewal fees 20 in an amount to be established by the department of state. 21 (f) There shall be a fee for the use of the electronic verification 22 system in an amount to be established by the department of state. Such 23 fee shall not exceed the cost to build, operate, and maintain such 24 system. 25 2. Notwithstanding the provisions of any other law or administrative 26 action to the contrary, it shall be unlawful for a booking service to 27 collect a fee for facilitating booking transactions for short-term resi- 28 dential rental units located in this state without first registering 29 with the department of state. Accordingly, booking services shall adhere 30 to the following, in addition to other regulations established by the 31 department, as conditions of such registration: 32 (a) Booking services shall provide to the department on a quarterly 33 basis, in a form and manner to be determined by the department, the 34 report developed and maintained by the booking service in accordance 35 with subdivision four of section twenty-one of this article. The depart- 36 ment shall share this report with county, city, town, or village govern- 37 ments and shall make such reports available to local municipal enforce- 38 ment agencies when lawfully requested. 39 (b) A booking service shall provide agreement in writing to the 40 department that it will: 41 (i) Obtain written consent from all short-term rental hosts intending 42 to utilize their platform, for short-term residential rental units 43 located in this state, for the disclosure of the information pursuant to 44 subdivision four of section twenty-one of this article, in accordance 45 with paragraph (a) of this subdivision; and 46 (ii) Furnish the information identified pursuant to subdivision four 47 of section twenty-one of this article, in accordance with paragraph (a) 48 of this subdivision. 49 3. The department of state shall set a fee for short-term residential 50 rental unit and booking service registration with the department. 51 § 23. Exceptions. Notwithstanding the provisions of any other law to 52 the contrary, this article shall not apply to: 53 1. Incidental and occasional occupancy of such dwelling unit for fewer 54 than thirty consecutive days by other persons when the permanent occu- 55 pants are temporarily absent for personal reasons, such as vacation orA. 4130 9 1 medical treatment, provided that there is no monetary compensation paid 2 to the permanent occupants for such occupancy; or 3 2. A municipality which does not allow short-term residential rentals; 4 provided, however, that such municipality shall request an exception 5 from this article; or 6 3. Temporary housing or lodging permitted by the department of health. 7 § 24. Penalties. Notwithstanding the provisions of any other law to 8 the contrary: 9 1. Any booking service which collects a fee related to booking a unit 10 as a short-term rental, where such unit is not registered in accordance 11 with this article, shall be fined two hundred dollars per violation per 12 day. Each day's failure to comply with a notice of violation or any 13 other order shall constitute a separate violation. The secretary of 14 state or their designee may also seek an injunction from a court of 15 competent jurisdiction prohibiting the collection of any fees relating 16 to the offering or renting of the unit as a short-term residential 17 rental. 18 2. Any person who offers a short-term residential rental unit without 19 registering with the department of state or municipal registration 20 system, or any person who offers an eligible short-term residential 21 rental unit as a short-term rental while the unit's registration on the 22 short-term residential rental unit registry is suspended, shall be fined 23 two hundred dollars per violation per day. Each day's failure to comply 24 with a notice of violation or any other order shall constitute a sepa- 25 rate violation. 26 3. Any person who fails to comply with any notice of violation or 27 other order issued pursuant to this article by the department of state 28 for a violation of any provision of this article shall be fined two 29 hundred dollars per violation per day. Each day's failure to comply with 30 a notice of violation or any other order shall constitute a separate 31 violation. 32 § 24-a. Enforcement. 1. The provisions of this article may be enforced 33 in accordance with article eight of this chapter. 34 2. The department of state may enter into agreements with a booking 35 service for assistance in enforcing the provisions of this section, 36 including but not limited to an agreement whereby the booking service 37 agrees to remove a listing from its platform that is deemed ineligible 38 for use as a short-term residential rental unit under the provisions of 39 this article, and whereby the booking service agrees to prohibit a 40 short-term rental host from listing any listing without a valid regis- 41 tration number. 42 3. The attorney general shall be authorized to bring an action for a 43 violation of this article for any such violations occurring in the 44 state. 45 4. A municipality that does not have its own registration system shall 46 be entitled to bring an action for a violation of this article for any 47 such violations of this article occurring in the municipality, after 48 notifying the attorney general. 49 § 24-b. Data sharing. Booking services shall provide to the department 50 of state and municipalities, on a monthly basis, an electronic report, 51 in a format determined by the department of state of the listings main- 52 tained, authorized, facilitated or advertised by the booking service 53 within the state for the applicable reporting period. The report shall 54 include the registration number, and a breakdown of where the listings 55 are located, whether the listing is for a partial unit or a whole unit,A. 4130 10 1 and shall include the number of nights each unit was reported as occu- 2 pied during the applicable reporting period. 3 § 3. Subdivision (c) of section 1101 of the tax law, as added by chap- 4 ter 93 of the laws of 1965, paragraphs 2, 3, 4 and 6 as amended by 5 section 2 and paragraph 8 as added by section 3 of part AA of chapter 57 6 of the laws of 2010, and paragraph 5 as amended by chapter 575 of the 7 laws of 1965, is amended to read as follows: 8 (c) When used in this article for the purposes of the tax imposed 9 under subdivision (e) of section eleven hundred five of this article, 10 and subdivision (a) of section eleven hundred four of this article, the 11 following terms shall mean: 12 (1) Hotel. A building or portion of it which is regularly used and 13 kept open as such for the lodging of guests. The term "hotel" includes 14 an apartment hotel, a motel, boarding house or club, whether or not 15 meals are served, and short-term rental units. 16 (2) Occupancy. The use or possession, or the right to the use or 17 possession, of any room in a hotel. "Right to the use or possession" 18 includes the rights of a room remarketer as described in paragraph eight 19 of this subdivision. 20 (3) Occupant. A person who, for a consideration, uses, possesses, or 21 has the right to use or possess, any room in a hotel under any lease, 22 concession, permit, right of access, license to use or other agreement, 23 or otherwise. "Right to use or possess" includes the rights of a room 24 remarketer as described in paragraph eight of this subdivision. 25 (4) Operator. Any person operating a hotel. Such term shall include a 26 room remarketer and such room remarketer shall be deemed to operate a 27 hotel, or portion thereof, with respect to which such person has the 28 rights of a room remarketer. 29 (5) Permanent resident. Any occupant of any room or rooms in a hotel 30 for at least ninety consecutive days shall be considered a permanent 31 resident with regard to the period of such occupancy. 32 (6) Rent. The consideration received for occupancy, including any 33 service or other charge or amount required to be paid as a condition for 34 occupancy, valued in money, whether received in money or otherwise and 35 whether received by the operator [or], a booking service, a room remark- 36 eter or another person on behalf of [either] any of them. 37 (7) Room. Any room or rooms of any kind in any part or portion of a 38 hotel, which is available for or let out for any purpose other than a 39 place of assembly. 40 (8) Room remarketer. A person who reserves, arranges for, conveys, or 41 furnishes occupancy, whether directly or indirectly, to an occupant for 42 rent in an amount determined by the room remarketer, directly or indi- 43 rectly, whether pursuant to a written or other agreement. Such person's 44 ability or authority to reserve, arrange for, convey, or furnish occu- 45 pancy, directly or indirectly, and to determine rent therefor, shall be 46 the "rights of a room remarketer". A room remarketer is not a permanent 47 resident with respect to a room for which such person has the rights of 48 a room remarketer. This term does not include a booking service unless 49 such service otherwise meets this definition. 50 (9) Short-term rental unit. A short-term residential unit as defined 51 in section twenty of the multiple residence law or in section twenty of 52 the multiple dwelling law which is registered with the department of 53 state or a municipal registration system, which includes but is not 54 limited to title twenty-six of the administrative code of the city of 55 New York.A. 4130 11 1 (10) Booking service. (i) A person or entity who, directly or indi- 2 rectly: 3 (A) provides one or more online, computer or application-based plat- 4 forms that individually or collectively can be used to: 5 (I) list or advertise offers for rental space in a hotel, and 6 (II) either accept such offers, or reserve or pay for such rentals; 7 and 8 (B) charges, collects or receives a fee for the use of such a platform 9 or for provision of any service in connection with rental space in a 10 hotel. 11 (ii) A booking service shall not include a person or entity who facil- 12 itates bookings of hotel rooms solely on behalf of affiliated persons or 13 entities, including franchisees, operating under a shared hotel brand. 14 § 4. Subdivision (e) of section 1105 of the tax law is amended by 15 adding a new paragraph 3 to read as follows: 16 (3) The rent for every occupancy of a room or rooms in a hotel offered 17 for rent through a booking service, as defined in paragraph ten of 18 subdivision (c) of section eleven hundred one of this article, regard- 19 less of whether it is furnished, limited to a single family occupancy, 20 or provides housekeeping, food, or other common hotel services, includ- 21 ing, but not limited to, entertainment or planned activities. 22 § 5. Subdivision 1 of section 1131 of the tax law, as amended by 23 section 2 of part G of chapter 59 of the laws of 2019, is amended to 24 read as follows: 25 (1) "Persons required to collect tax" or "person required to collect 26 any tax imposed by this article" shall include: every vendor of tangible 27 personal property or services; every recipient of amusement charges; 28 every operator of a hotel; [and] every marketplace provider with respect 29 to sales of tangible personal property it facilitates as described in 30 paragraph one of subdivision (e) of section eleven hundred one of this 31 article; and booking services unless relieved of such obligation pursu- 32 ant to paragraph three of subdivision (m) of section eleven hundred 33 thirty-two of this part. Said terms shall also include any officer, 34 director or employee of a corporation or of a dissolved corporation, any 35 employee of a partnership, any employee or manager of a limited liabil- 36 ity company, or any employee of an individual proprietorship who as such 37 officer, director, employee or manager is under a duty to act for such 38 corporation, partnership, limited liability company or individual 39 proprietorship in complying with any requirement of this article, or has 40 so acted; and any member of a partnership or limited liability company. 41 Provided, however, that any person who is a vendor solely by reason of 42 clause (D) or (E) of subparagraph (i) of paragraph (8) of subdivision 43 (b) of section eleven hundred one of this article shall not be a "person 44 required to collect any tax imposed by this article" until twenty days 45 after the date by which such person is required to file a certificate of 46 registration pursuant to section eleven hundred thirty-four of this 47 part. 48 § 6. Section 1132 of the tax law is amended by adding a new subdivi- 49 sion (m) to read as follows: 50 (m) (1) A booking service shall be required to (i) collect from the 51 occupants the applicable taxes arising from such occupancies; (ii) 52 comply with all the provisions of this article and article twenty-nine 53 of this chapter and any regulations adopted pursuant thereto; (iii) 54 register to collect tax under section eleven hundred thirty-four of this 55 part; and (iv) retain records and information as required by the commis- 56 sioner and cooperate with the commissioner to ensure the properA. 4130 12 1 collection and remittance of tax imposed, collected, or required to be 2 collected under this article and article twenty-nine of this chapter. 3 (2) In carrying out the obligations imposed under this section, a 4 booking service shall have all the duties, benefits, and entitlements of 5 a person required to collect tax under this article and article twenty- 6 nine of this chapter with respect to the occupancies giving rise to the 7 tax obligation, including the right to accept a certificate or other 8 documentation from an occupant substantiating an exemption or exclusion 9 from tax, as if such booking service were the operator of the hotel with 10 respect to such occupancy, including the right to receive the refund 11 authorized by subdivision (e) of this section and the credit allowed by 12 subdivision (f) of section eleven hundred thirty-seven of this part. 13 (3) An operator of a hotel is not a person required to collect tax for 14 purposes of this part with respect to taxes imposed upon occupancies of 15 hotels if: 16 (i) the operator of the hotel can show that the occupancy was facili- 17 tated by a booking service who is registered to collect tax pursuant to 18 section eleven hundred thirty-four of this part; and 19 (ii) the operator of the hotel accepted from the booking service a 20 properly completed certificate of collection in a form prescribed by the 21 commissioner certifying that the booking service has agreed to assume 22 the tax collection and filing responsibilities of the operator of the 23 hotel; and 24 (iii) any failure of the booking service to collect the proper amount 25 of tax with respect to such occupancy was not the result of the operator 26 of the hotel providing incorrect information to the booking service, 27 whether intentional or unintentional. 28 This provision shall be administered in a manner consistent with 29 subparagraph (i) of paragraph one of subdivision (c) of this section as 30 if a certificate of collection were a resale or exemption certificate 31 for purposes of such subparagraph, including with regard to the 32 completeness of such certificate of collection and the timing of its 33 acceptance by the operator of the hotel; provided however, that with 34 regard to any occupancies sold by an operator of the hotel that are 35 facilitated by a booking service who is affiliated with such operator, 36 the operator shall be deemed liable as a person under a duty to act for 37 such booking service for purposes of subdivision one of section eleven 38 hundred thirty-one of this part. 39 (4) The commissioner may, in his or her discretion develop standard 40 language, or approve language developed by a booking service, in which 41 the booking service obligates itself to collect the tax on behalf of all 42 the operators of hotels. 43 (5) In the event an operator of a hotel is a room remarketer, and all 44 other provisions of this subdivision are met such that a booking service 45 is obligated to collect tax, and does in fact collect tax as evidenced 46 by the books and records of such booking service, then the provisions of 47 subdivision (e) of section eleven hundred nineteen of this article shall 48 be applicable. 49 § 7. Paragraph 4 of subdivision (a) of section 1136 of the tax law, as 50 amended by section 5 of part G of chapter 59 of the laws of 2019, is 51 amended to read as follows: 52 (4) The return of a vendor of tangible personal property or services 53 shall show such vendor's receipts from sales and the number of gallons 54 of any motor fuel or diesel motor fuel sold and also the aggregate value 55 of tangible personal property and services and number of gallons of such 56 fuels sold by the vendor, the use of which is subject to tax under thisA. 4130 13 1 article, and the amount of tax payable thereon pursuant to the 2 provisions of section eleven hundred thirty-seven of this part. The 3 return of a recipient of amusement charges shall show all such charges 4 and the amount of tax thereon, and the return of an operator required to 5 collect tax on rents shall show all rents received or charged and the 6 amount of tax thereon. The return of a marketplace seller shall exclude 7 the receipts from a sale of tangible personal property facilitated by a 8 marketplace provider if, in regard to such sale: (A) the marketplace 9 seller has timely received in good faith a properly completed certif- 10 icate of collection from the marketplace provider or the marketplace 11 provider has included a provision approved by the commissioner in the 12 publicly-available agreement between the marketplace provider and the 13 marketplace seller as described in subdivision one of section eleven 14 hundred thirty-two of this part, and (B) the information provided by the 15 marketplace seller to the marketplace provider about such tangible 16 personal property is accurate. The return of a short-term rental host 17 shall exclude the rent from occupancy of a short-term rental unit facil- 18 itated by a booking service if, in regard to such sale: (A) the short- 19 term rental host has timely received in good faith a properly completed 20 certificate of collection from the booking service or the booking 21 service has included a provision approved by the commissioner in the 22 publicly-available agreement between the booking service and the short- 23 term rental host as described in subdivision (m) of section eleven 24 hundred thirty-two of this part, and (B) the information provided by the 25 short-term rental host to the booking service about such rent and such 26 occupancy is accurate. 27 § 8. Section 1142 of the tax law is amended by adding a new subdivi- 28 sion 16 to read as follows: 29 16. To publish a list on the department's website of booking services 30 whose certificates of authority have been revoked and, if necessary to 31 protect sales tax revenue, provide by regulation or otherwise that a 32 short-term rental unit operator will be relieved of the requirement to 33 register and the duty to collect tax on the rent for occupancy of a 34 short-term rental facilitated by a booking service provider only if, in 35 addition to the conditions prescribed by paragraph two of subdivision 36 (m) of section eleven hundred thirty-two and paragraph six of subdivi- 37 sion (a) of section eleven hundred thirty-four of this part being met, 38 such booking service is not on such list at the commencement of the 39 quarterly period covered thereby. 40 § 9. Subpart A of part 1 of article 29 of the tax law is amended by 41 adding a new section 1200 to read as follows: 42 § 1200. Definition. For the purposes of this article "hotel" shall 43 mean a building or portion of such building which is regularly used and 44 kept open as such for the lodging of guests, including: (a) an apartment 45 hotel, (b) a motel, (c) a boarding house or club, whether or not meals 46 are served, and (d) short-term residential rental units as defined in 47 subdivision one of section twenty of the multiple residence law or in 48 subdivision one of section twenty of the multiple dwelling law. 49 § 10. Notwithstanding any other provisions of law to the contrary, a 50 county, city, town, or village government may enact a local law prohib- 51 iting or further limiting the listing or use of dwelling units, or 52 portions thereof, as short-term residential rental units. 53 § 11. Severability. If any provision of this act, or any application 54 of any provision of this act, is held to be invalid, that shall not 55 affect the validity or effectiveness of any other provision of this act, 56 or of any other application of any provision of this act, which can beA. 4130 14 1 given effect without that provision or application; and to that end, the 2 provisions and applications of this act are severable. 3 § 12. This act shall take effect on the one hundred twentieth day 4 after it shall have become a law.
