Bill Text: NY S04899 | 2019-2020 | General Assembly | Amended


Bill Title: Relates to the regulation of short-term rental units; authorizes short-term rental units and requires short-term rental hosts to register each unit with the division of housing and community renewal; establishes that 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.

Spectrum: Partisan Bill (Democrat 4-0)

Status: (Introduced) 2019-05-21 - PRINT NUMBER 4899B [S04899 Detail]

Download: New_York-2019-S04899-Amended.html



                STATE OF NEW YORK
        ________________________________________________________________________

                                         4899--B

                               2019-2020 Regular Sessions

                    IN SENATE

                                     March 28, 2019
                                       ___________

        Introduced  by Sens. SKOUFIS, HARCKHAM, MONTGOMERY, THOMAS -- read twice
          and ordered printed, and when printed to be committed to the Committee
          on  Housing,  Construction  and  Community  Development  --  committee
          discharged, bill amended, ordered reprinted as amended and recommitted
          to  said  committee  --  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:

     1    Section 1. Subparagraph 1 of paragraph a of subdivision 8 of section 4
     2  of the multiple dwelling law, as amended by chapter 225 of the  laws  of
     3  2010, is amended to read as follows:
     4    (1)  (A) occupancy of such dwelling unit for fewer than thirty consec-
     5  utive days by other natural persons living within the household  of  the
     6  permanent  occupant  such as house guests or lawful boarders, roomers or
     7  lodgers; [or]
     8    (B) incidental and occasional occupancy  of  such  dwelling  unit  for
     9  fewer  than  thirty  consecutive  days by other natural persons when the
    10  permanent occupants are temporarily absent for personal reasons such  as
    11  vacation  or  medical  treatment,  provided  that  there  is no monetary
    12  compensation paid to the permanent occupants for such occupancy; or
    13    (C) occupancy of such dwelling as a short-term rental unit pursuant to
    14  article seven-D of this chapter.

         EXPLANATION--Matter in italics (underscored) is new; matter in brackets
                              [ ] is old law to be omitted.
                                                                   LBD10115-07-9

        S. 4899--B                          2

     1    § 2. The multiple dwelling law is amended by adding a new article  7-D
     2  to read as follows:
     3                                 ARTICLE 7-D
     4                           SHORT-TERM RENTAL UNITS
     5  Section 288. Definitions.
     6          289. Short-term rental units authorized.
     7          290. Registration.
     8          291. Requirements of hosting platforms.
     9          292. Regulations.
    10    §  288.  Definitions.  For the purposes of this article, the following
    11  terms shall have the following meanings:
    12    1. "Short-term rental unit" means an entire dwelling unit, or a  room,
    13  group of rooms, other living or sleeping space, or any other space, made
    14  available for rent by guests for less than thirty consecutive days.
    15    2.  "Short-term  rental host" means an owner or tenant of a short-term
    16  rental unit who rents such unit to guests.
    17    3. "Hosting platform" means a person or entity  who,  pursuant  to  an
    18  agreement with a short-term rental host:
    19    (a)  provides  a  platform for compensation through which unaffiliated
    20  third party short-term rental hosts can offer to rent short-term  rental
    21  units; and
    22    (b) collects a fee in connection with either:
    23    (i)  providing  the forum in which, or by means of which, the offer of
    24  occupancy of a short-term rental unit is accepted; or
    25    (ii) providing the forum in which a short-term rental host can list or
    26  advertise space in a short-term rental unit.
    27    § 289. Short-term rental units authorized. 1. A short-term rental host
    28  may operate a dwelling unit as a short-term rental  unit  provided  such
    29  dwelling unit:
    30    (a)  is  registered  in  accordance with section two hundred ninety of
    31  this article;
    32    (b) is not used to provide single room occupancy as defined by  subdi-
    33  vision sixteen of section four of this chapter;
    34    (c) includes a conspicuously posted evacuation diagram identifying all
    35  means of egress from the unit and the building in which it is located;
    36    (d)  includes  a  conspicuously posted list of emergency phone numbers
    37  for police, fire, and poison control;
    38    (e) is not subject to the emergency housing rent control law, the rent
    39  and rehabilitation law of the city of New York enacted pursuant  to  the
    40  local   emergency   housing  rent  control  law,  the  emergency  tenant
    41  protection act of nineteen seventy-four,  the  public  housing  law,  or
    42  otherwise  rent subsidized, rent controlled, rent stabilized, or consid-
    43  ered affordable housing; and
    44    (f) is insured for at least two  hundred  fifty  thousand  dollars  to
    45  protect  against  third party claims of property damage or bodily injury
    46  that arise out of the operation of a short-term rental  unit.  Insurance
    47  provided by hosting platforms can satisfy this requirement.
    48    2. A short-term rental host shall not operate a rent-stabilized dwell-
    49  ing unit as a short-term rental unit.
    50    3.  A  short-term  rental  host  may  not operate a dwelling unit as a
    51  short-term rental unit if the unit is a rent-controlled unit subject  to
    52  the  local  emergency rent control act or chapter seven of subtitle S of
    53  title nine of New York's compilation of codes, rules,  and  regulations,
    54  an  income-based  public  housing unit, or a dwelling unit paid for with
    55  vouchers or other monetary subsidies,  in  whole  or  in  part,  from  a
    56  government entity.

        S. 4899--B                          3

     1    4.  A  short-term  rental host shall not operate more than one class A
     2  multiple dwelling unit as a short-term rental unit unless the units  are
     3  at the same address, including apartment number, if applicable.
     4    5.  Occupancies  of a short-term rental unit shall be subject to taxes
     5  and fees pursuant to articles twenty-eight and twenty-nine  of  the  tax
     6  law and applicable local laws.
     7    6.  Short-term  rental  hosts  shall maintain records related to guest
     8  stays for one year, including the date of each booking and the  identity
     9  and  number  of  guests,  and  records  related to their registration as
    10  short-term rental hosts with  the  division  of  housing  and  community
    11  renewal.
    12    7. Hosting platforms shall maintain records related to guest stays for
    13  one year, including the date of each booking and the identity and number
    14  of  guests.  Hosting platforms shall make all relevant records available
    15  to the division of housing and community renewal consistent in  response
    16  to valid legal process.
    17    §  290.  Registration. 1. Short-term rental hosts shall be required to
    18  register each short-term rental unit with the division  of  housing  and
    19  community renewal.
    20    2.  Registrations  shall  be valid for two years, after which time the
    21  short-term rental host may renew his or her  registration  in  a  manner
    22  prescribed  by the division of housing and community renewal.  The divi-
    23  sion of housing and community renewal may revoke the registration  of  a
    24  short-term  rental  host upon a determination that the short-term rental
    25  host has violated any provision of this article at least three times  in
    26  two  calendar  years,  and may determine that the short-term rental host
    27  shall be ineligible for registration for a period of up to twelve months
    28  from the date the third violation is determined to have occurred.
    29    3. The division of housing and community renewal shall set a  fee  for
    30  short-term  rental  registration not to exceed one hundred dollars, with
    31  revenue dedicated to enforcement of short-term rental laws.
    32    4. Hosting platforms are authorized  to  facilitate  the  registration
    33  process  by  collecting  the required information and transmitting it to
    34  the division of housing and community renewal for processing.
    35    § 291. Requirements of hosting platforms. Hosting platforms shall:
    36    1. create a dedicated means by which complaints can  be  submitted  by
    37  short-term  rental  hosts,  guests,  and  community members. These means
    38  shall be available twenty-four hours a day, seven days a week.
    39    2. provide the division of housing and community renewal and  the  New
    40  York  city mayor's office of special enforcement with anonymized statis-
    41  tics on a quarterly basis regarding the short-term rental of  properties
    42  on  their  platforms in cities with a population of one million or more.
    43  Such report shall be submitted within thirty days following the  end  of
    44  each  calendar  quarter  in which it operates as a hosting platform in a
    45  manner to be  determined  by  the  division  of  housing  and  community
    46  renewal. The information to be disclosed shall include:
    47    (a)  statistics  regarding each short-term rental unit that was rented
    48  on the platform during the previous quarter,  including  city,  borough,
    49  zip  code, listing type (such as whether the listing is for an entire or
    50  shared property), the number of nights rented for the reporting  period,
    51  the  number of nights rented for the calendar year, and the total amount
    52  of revenue submitted to the short-term rental host  in  connection  with
    53  the  rental of the unit in question. Information regarding the number of
    54  nights rented shall be reported in ranges  of  twenty-five.  Information
    55  regarding the total amount of revenue shall be reported in ranges of ten
    56  thousand dollars; and

        S. 4899--B                          4

     1    (b)  statistics  regarding  each  short-term  rental host who rented a
     2  short-term rental unit on the  platform  during  the  previous  quarter,
     3  including:
     4    (i)  the  number  of  distinct  addresses simultaneously advertised as
     5  short-term rentals during the prior reporting period for each short-term
     6  rental host simultaneously advertising more than one distinct address as
     7  a short-term rental during the reporting period; and
     8    (ii) the number of such distinct addresses  simultaneously  rented  as
     9  short-term  rentals  during  the  reporting  period  for each short-term
    10  rental host simultaneously advertising more than one distinct address as
    11  a short-term rental during the  reporting  period.    Hosting  platforms
    12  shall  not  have  the  obligation  to disclose any listing or host-level
    13  information if the disclosure could reasonably lead to  the  identifica-
    14  tion of a specific property or short-term rental host.
    15    3. maintain records of all transactions in cities with a population of
    16  a million or more for a period of twelve months.
    17    4. inform short-term rental hosts of the registration requirement and,
    18  if  requested to do so, collect and transmit the required information to
    19  the division of housing and community renewal on behalf  of  the  short-
    20  term rental host.
    21    §  292.  Regulations.  The  division  of housing and community renewal
    22  shall promulgate regulations necessary and appropriate to  enforce  this
    23  article,  including regulations to facilitate the registration of short-
    24  term rental hosts and to  facilitate  information  sharing  between  and
    25  among the division, hosting platforms, and other enforcement agencies.
    26    §  3.  Section 304 of the multiple dwelling law is amended by adding a
    27  new subdivision 1-b to read as follows:
    28    1-b. a. Every person who shall violate or assist in the  violation  of
    29  any  provision of sections two hundred eighty-nine or two hundred ninety
    30  of this chapter shall be guilty of an offense, and any person  found  to
    31  have committed three or more offenses of such sections may be prohibited
    32  from operating a short-term rental unit for a period of one year.
    33    b.  The  maximum  fine  for  violating subdivision four of section two
    34  hundred eighty-nine of this chapter shall be one thousand dollars for  a
    35  first  offense;  four thousand dollars for the second offense; and seven
    36  thousand five hundred dollars for the third or any  subsequent  offense.
    37  The  maximum  fine  for violating subdivision two of section two hundred
    38  eighty-nine of this chapter shall be the difference between  the  annual
    39  rent  generated by the short-term rental and the annual legal rent, plus
    40  an additional fine of fifty dollars for the first offense,  one  hundred
    41  dollars  for  the  second offense, and two hundred fifty dollars for the
    42  third offense. The maximum  fine  for  violating  subdivision  three  of
    43  section  two  hundred eighty-nine of this chapter shall be the amount of
    44  revenue generated from the short-term rental plus an additional fine  of
    45  fifty  dollars for the first offense, one hundred dollars for the second
    46  offense, and two hundred fifty dollars for the third offense. The  maxi-
    47  mum fine for all other provisions of sections two hundred eighty-nine or
    48  two  hundred  ninety  of this chapter shall be fifty dollars for a first
    49  offense; one hundred dollars for the second  offense;  and  two  hundred
    50  fifty dollars for the third or any subsequent offense.
    51    c.  Any  violation under this subdivision shall not be a crime and the
    52  penalty or punishment imposed therefor  shall  not  be  deemed  for  any
    53  purpose  a penal or criminal penalty or punishment, and shall not impose
    54  any disability upon or affect or impair the credibility as a witness, or
    55  otherwise, of any person convicted thereof.

        S. 4899--B                          5

     1    § 4. The multiple residence law is amended by adding a new article 4-A
     2  to read as follows:
     3                                 ARTICLE 4-A
     4                           SHORT-TERM RENTAL UNITS
     5  Section 80. Definitions.
     6          81. Short-term rental units authorized.
     7          82. Registration.
     8          83. Requirements of hosting platforms.
     9          84. Regulations.
    10    §  80.  Definitions.  For  the purposes of this article, the following
    11  terms shall have the following meanings:
    12    1. "Short-term rental unit" means an entire dwelling unit, or a  room,
    13  group of rooms, other living or sleeping space, or any other space, made
    14  available for rent by guests for less than thirty consecutive days.
    15    2.  "Short-term  rental host" means an owner or tenant of a short-term
    16  rental unit who rents such unit to guests.
    17    3. "Hosting platform" means a person or entity  who,  pursuant  to  an
    18  agreement with a short-term rental host:
    19    (a)  provides  a  platform for compensation through which unaffiliated
    20  third party short-term rental hosts can offer to rent short-term  rental
    21  units; and
    22    (b) collects a fee in connection with either:
    23    (i)  providing  the forum in which, or by means of which, the offer of
    24  occupancy of a short-term rental unit is accepted; or
    25    (ii) providing the forum in which a short-term rental host can list or
    26  advertise space in a short-term rental unit.
    27    § 81. Short-term rental units authorized. 1. A short-term rental  host
    28  may  operate  a  dwelling unit as a short-term rental unit provided such
    29  dwelling unit:
    30    (a) is registered in accordance with section eighty-two of this  arti-
    31  cle;
    32    (b)  is not used to provide single room occupancy as defined by subdi-
    33  vision forty-four of section four of this chapter;
    34    (c) includes a conspicuously posted evacuation diagram identifying all
    35  means of egress from the unit and the building in which it is located;
    36    (d) includes a conspicuously posted list of  emergency  phone  numbers
    37  for police, fire, and poison control;
    38    (e) is not subject to the emergency housing rent control law, the rent
    39  and  rehabilitation  law of the city of New York enacted pursuant to the
    40  local  emergency  housing  rent  control  law,  the   emergency   tenant
    41  protection  act  of  nineteen  seventy-four,  the public housing law, or
    42  otherwise rent subsidized, rent controlled, rent stabilized, or  consid-
    43  ered affordable housing; and
    44    (f)  is  insured  for  at  least two hundred fifty thousand dollars to
    45  protect against third party claims of property damage or  bodily  injury
    46  that  arise  out of the operation of a short-term rental unit. Insurance
    47  provided by hosting platforms can satisfy this requirement.
    48    2. A short-term rental host shall not operate a  dwelling  unit  as  a
    49  short-term  rental unit if the unit is a rent-controlled unit subject to
    50  chapter seven of subtitle S of title nine of New York's  compilation  of
    51  codes, rules, and regulations, an income-based public housing unit, or a
    52  dwelling  unit  paid  for  with vouchers or other monetary subsidies, in
    53  whole or in part, from a government entity.
    54    3. Occupancies of a short-term rental unit shall be subject  to  taxes
    55  and  fees  pursuant  to articles twenty-eight and twenty-nine of the tax
    56  law and applicable local laws.

        S. 4899--B                          6

     1    4. Short-term rental hosts shall maintain  records  related  to  guest
     2  stays  for one year, including the date of each booking and the identity
     3  and number of guests, and  records  related  to  their  registration  as
     4  short-term  rental  hosts  with  the  division  of housing and community
     5  renewal.
     6    5. Hosting platforms shall maintain records related to guest stays for
     7  one year, including the date of each booking and the identity and number
     8  of  guests.  Hosting platforms shall make all relevant records available
     9  to the division of housing and community renewal consistent in  response
    10  to valid legal process.
    11    §  82.  Registration.  1. Short-term rental hosts shall be required to
    12  register each short-term rental unit with the division  of  housing  and
    13  community renewal.
    14    2.  Registrations  shall  be valid for two years, after which time the
    15  short-term rental host may renew his or her  registration  in  a  manner
    16  prescribed  by the division of housing and community renewal.  The divi-
    17  sion of housing and community renewal may revoke the registration  of  a
    18  short-term  rental  host upon a determination that the short-term rental
    19  host has violated any provision of this article at least three times  in
    20  two  calendar  years,  and may determine that the short-term rental host
    21  shall be ineligible for registration for a period of up to twelve months
    22  from the date the third violation is determined to have occurred.
    23    3. The division of housing and community renewal shall set a  fee  for
    24  short-term  rental  registration not to exceed one hundred dollars, with
    25  revenue dedicated to enforcement of short-term rental laws.
    26    4. Hosting platforms are authorized  to  facilitate  the  registration
    27  process  by  collecting  the required information and transmitting it to
    28  the division of housing and community renewal for processing.
    29    § 83. Requirements of hosting platforms. Hosting platforms shall:
    30    1. create a dedicated means by which complaints can  be  submitted  by
    31  short-term  rental  hosts,  guests,  and  community members. These means
    32  shall be available twenty-four hours a day, seven days a week.
    33    2. provide the division of housing and community renewal with  anonym-
    34  ized  statistics on a quarterly basis regarding the short-term rental of
    35  properties on their platforms.  Such report shall  be  submitted  within
    36  thirty days following the end of each calendar quarter in which it oper-
    37  ates  as a hosting platform in a manner to be determined by the division
    38  of housing and community renewal. The information to be disclosed  shall
    39  include:
    40    (a)  statistics  regarding each short-term rental unit that was rented
    41  on the platform during the previous quarter, including city,  zip  code,
    42  listing  type  (such  as  whether the listing is for an entire or shared
    43  property), the number of nights rented for  the  reporting  period,  the
    44  number  of  nights rented for the calendar year, and the total amount of
    45  revenue submitted to the short-term rental host in connection  with  the
    46  rental  of  the  unit  in  question. Information regarding the number of
    47  nights rented shall be reported in ranges  of  twenty-five.  Information
    48  regarding the total amount of revenue shall be reported in ranges of ten
    49  thousand dollars; and
    50    (b)  statistics  regarding  each  short-term  rental host who rented a
    51  short-term rental unit on the  platform  during  the  previous  quarter,
    52  including:
    53    (i)  the  number  of  distinct  addresses simultaneously advertised as
    54  short-term rentals during the prior reporting period for each short-term
    55  rental host simultaneously advertising more than one distinct address as
    56  a short-term rental during the reporting period; and

        S. 4899--B                          7

     1    (ii) the number of such distinct addresses  simultaneously  rented  as
     2  short-term  rentals  during  the  reporting  period  for each short-term
     3  rental host simultaneously advertising more than one distinct address as
     4  a short-term rental during the  reporting  period.    Hosting  platforms
     5  shall  not  have  the  obligation  to disclose any listing or host-level
     6  information if the disclosure could reasonably lead to  the  identifica-
     7  tion of a specific property or short-term rental host.
     8    3. inform short-term rental hosts of the registration requirement and,
     9  if  requested to do so, collect and transmit the required information to
    10  the division of housing and community renewal on behalf  of  the  short-
    11  term rental host.
    12    § 84. Regulations. The division of housing and community renewal shall
    13  promulgate  regulations  necessary and appropriate to enforce this arti-
    14  cle, including regulations to facilitate the registration of  short-term
    15  rental hosts and to facilitate information sharing between and among the
    16  division, hosting platforms, and other enforcement agencies.
    17    §  5. Section 304 of the multiple residence law is amended by adding a
    18  new subdivision 1-a to read as follows:
    19    1-a. a. Every person who shall violate or assist in the  violation  of
    20  any provision of sections eighty-one or eighty-two of this chapter shall
    21  be guilty of an offense, and any person found to have committed three or
    22  more offenses of such sections may be prohibited from operating a short-
    23  term rental unit for a period of one year.
    24    b.   The maximum fine for violating subdivision two of section eighty-
    25  one of this chapter shall be the amount of revenue  generated  from  the
    26  short-term rental plus an additional fine of fifty dollars for the first
    27  offense,  one  hundred  dollars  for the second offense, and two hundred
    28  fifty dollars for the third offense. The  maximum  fine  for  all  other
    29  provisions of sections eighty-one or eighty-two of this chapter shall be
    30  fifty  dollars  for  a first offense; one hundred dollars for the second
    31  offense; and two hundred fifty dollars for the third or  any  subsequent
    32  offense.
    33    c.  Any  violation under this subdivision shall not be a crime and the
    34  penalty or punishment imposed therefor  shall  not  be  deemed  for  any
    35  purpose  a penal or criminal penalty or punishment, and shall not impose
    36  any disability upon or affect or impair the credibility as a witness, or
    37  otherwise, of any person convicted thereof.
    38    § 6. Subdivision (c) of section 1101 of the tax law, as added by chap-
    39  ter 93 of the laws of 1965, paragraphs 2, 3,  4  and  6  as  amended  by
    40  section 2 and paragraph 8 as added by section 3 of part AA of chapter 57
    41  of  the  laws  of 2010, and paragraph 5 as amended by chapter 575 of the
    42  laws of 1965, is amended and two new paragraphs 9 and 10  are  added  to
    43  read as follows:
    44    (c)  When  used  in  this  article for the purposes of the tax imposed
    45  under subdivision (e) of section eleven hundred  five,  and  subdivision
    46  (a) of section eleven hundred four, the following terms shall mean:
    47    (1)  Hotel.  A  building  or portion of it which is regularly used and
    48  kept open as such for the lodging of guests. The term  "hotel"  includes
    49  an  apartment  hotel,  a  motel,  boarding house or club, whether or not
    50  meals are served, and short-term rental units.
    51    (2) Occupancy. The use or possession, or  the  right  to  the  use  or
    52  possession,  of  any  room  in a hotel. "Right to the use or possession"
    53  includes the rights of a room remarketer as described in paragraph eight
    54  of this subdivision.
    55    (3) Occupant. A person who, for a consideration, uses,  possesses,  or
    56  has  the  right  to use or possess, any room in a hotel under any lease,

        S. 4899--B                          8

     1  concession, permit, right of access, license to use or other  agreement,
     2  or  otherwise.  "Right  to use or possess" includes the rights of a room
     3  remarketer as described in paragraph eight of this subdivision.
     4    (4)  Operator. Any person operating a hotel. Such term shall include a
     5  room remarketer and such room remarketer shall be deemed  to  operate  a
     6  hotel,  or  portion  thereof,  with respect to which such person has the
     7  rights of a room remarketer.
     8    (5) Permanent resident. Any occupant of any room or rooms in  a  hotel
     9  for  at  least  ninety  consecutive days shall be considered a permanent
    10  resident with regard to the period of such occupancy.
    11    (6) Rent. The consideration  received  for  occupancy,  including  any
    12  service or other charge or amount required to be paid as a condition for
    13  occupancy,  valued  in money, whether received in money or otherwise and
    14  whether received by the  operator  [or],  a  hosting  platform,  a  room
    15  remarketer  or  another  person on behalf of [either] any of them.  Rent
    16  shall not include a separately stated fee or similar charge paid by  the
    17  occupant  to the hosting platform for: (i) providing the forum in which,
    18  or by means of which, the offer of occupancy is accepted,  including  an
    19  internet  website  or  similar forum; (ii) arranging for the exchange of
    20  information or messages between the occupant and  the  operator  of  the
    21  hotel; or (iii) facilitating payment between the occupant and the opera-
    22  tor of the hotel.
    23    (7)  Room.  Any  room or rooms of any kind in any part or portion of a
    24  hotel, which is available for or let out for any purpose  other  than  a
    25  place of assembly.
    26    (8)  Room remarketer. A person who reserves, arranges for, conveys, or
    27  furnishes occupancy, whether directly or indirectly, to an occupant  for
    28  rent  in  an amount determined by the room remarketer, directly or indi-
    29  rectly, whether pursuant to a written or other agreement. Such  person's
    30  ability  or  authority to reserve, arrange for, convey, or furnish occu-
    31  pancy, directly or indirectly, and to determine rent therefor, shall  be
    32  the  "rights of a room remarketer". A room remarketer is not a permanent
    33  resident with respect to a room for which such person has the rights  of
    34  a room remarketer.  This term does not include a hosting platform.
    35    (9) Short-term rental unit. A room, group of rooms, or other living or
    36  sleeping  space,  or any other space let to occupants, including but not
    37  limited to private dwellings, residences, or  buildings  used  as  resi-
    38  dences.
    39    (10)  Hosting  platform. A person or entity who, pursuant to an agree-
    40  ment with an operator of a hotel:
    41    (i) provides a platform for compensation through which an unaffiliated
    42  third party hotel operator offers to rent space in a hotel; and
    43    (ii) collects a fee in connection with either:
    44    (A) providing the forum in which, or by means of which, the  offer  of
    45  occupancy of a hotel room is accepted; or
    46    (B)  providing  the forum in which a hotel operator can list or adver-
    47  tise space in a hotel for occupancy.
    48    § 7. Subdivision (e) of section 1105 of the  tax  law  is  amended  by
    49  adding a new paragraph 3 to read as follows:
    50    (3) The rent for every occupancy of a room or rooms in a hotel offered
    51  for  rent  through  a  hosting  platform, as defined in paragraph ten of
    52  subdivision (c) of section eleven hundred one of this  article,  regard-
    53  less  of  whether it is furnished, limited to a single family occupancy,
    54  or provides housekeeping, food, or other common hotel services,  includ-
    55  ing, but not limited to, entertainment or planned activities.

        S. 4899--B                          9

     1    § 8. Subdivision (a) of section 1104 of the tax law, as added by chap-
     2  ter 3 of the laws of 2004, is amended to read as follows:
     3    (a)  Imposition.  In  addition to any other fee or tax imposed by this
     4  article or any other law, on and after April first, two  thousand  five,
     5  there  is  hereby imposed within the territorial limits of a city with a
     6  population of a million or more and there shall be paid a  unit  fee  on
     7  every  occupancy  of a unit in a hotel in such city subject to tax under
     8  paragraphs one through  three  of  subdivision  (e)  of  section  eleven
     9  hundred  five of this part at the rate of one dollar and fifty cents per
    10  unit per day, except that such unit fee shall not be  imposed  upon  (1)
    11  occupancy  by a permanent resident or (2) where the rent per unit is not
    12  more than at the rate of two dollars per day.
    13    § 9. Subdivision 1 of section 1131 of  the  tax  law,  as  amended  by
    14  section  2  of  part  G of chapter 59 of the laws of 2019, is amended to
    15  read as follows:
    16    (1) "Persons required to collect tax" or "person required  to  collect
    17  any tax imposed by this article" shall include: every vendor of tangible
    18  personal  property  or  services;  every recipient of amusement charges;
    19  every operator of a hotel; [and] every marketplace provider with respect
    20  to sales of tangible personal property it facilitates  as  described  in
    21  paragraph  one  of subdivision (e) of section eleven hundred one of this
    22  article; and hosting platforms where the  hosting  platform  voluntarily
    23  consents to assume the tax collection and remittance responsibilities of
    24  an  operator  of  a hotel unless relieved of such obligation pursuant to
    25  paragraph four of subdivision (m) of section eleven  hundred  thirty-two
    26  of  this  part.  Said  terms shall also include any officer, director or
    27  employee of a corporation or of a dissolved corporation, any employee of
    28  a partnership, any employee or manager of a limited  liability  company,
    29  or  any  employee  of  an individual proprietorship who as such officer,
    30  director, employee or manager is under a duty to  act  for  such  corpo-
    31  ration, partnership, limited liability company or individual proprietor-
    32  ship in complying with any requirement of this article, or has so acted;
    33  and  any member of a partnership or limited liability company. Provided,
    34  however, that any person who is a vendor solely by reason of clause  (D)
    35  or  (E)  of  subparagraph  (i)  of  paragraph  (8) of subdivision (b) of
    36  section eleven hundred one of  this  article  shall  not  be  a  "person
    37  required  to  collect any tax imposed by this article" until twenty days
    38  after the date by which such person is required to file a certificate of
    39  registration pursuant to section  eleven  hundred  thirty-four  of  this
    40  part.
    41    §  10. Section 1132 of the tax law is amended by adding a new subdivi-
    42  sion (m) to read as follows:
    43    (m)(1) A hosting platform may enter into a  voluntary  agreement  with
    44  the  commissioner,  under  which  the hosting platform shall collect and
    45  remit taxes on occupancies of rentals of hotels on or after  the  effec-
    46  tive  date  of  the  voluntary  agreement; provided however, that when a
    47  hosting platform enters into such a voluntary  agreement,  it  shall  be
    48  required  to (i) collect from the occupants the applicable taxes arising
    49  from such occupancies; (ii) comply with all the provisions of this arti-
    50  cle and article twenty-nine of this chapter and any regulations  adopted
    51  pursuant  thereto;  (iii)  register  to collect tax under section eleven
    52  hundred thirty-four of this part; and (iv) retain records  and  informa-
    53  tion as required by the commissioner and cooperate with the commissioner
    54  to   ensure  the  proper  collection  and  remittance  of  tax  imposed,
    55  collected, or required to be collected under this  article  and  article
    56  twenty-nine of this chapter.

        S. 4899--B                         10

     1    (2)  In  carrying  out  the  obligations imposed under this section, a
     2  hosting platform shall have all the duties, benefits,  and  entitlements
     3  of a person required to collect tax under this article and article twen-
     4  ty-nine  of  this chapter with respect to the occupancies giving rise to
     5  the tax obligation, including the right to accept a certificate or other
     6  documentation  from an occupant substantiating an exemption or exclusion
     7  from tax, as if such hosting platform were the  operator  of  the  hotel
     8  with  respect  to  such  occupancy,  including  the right to receive the
     9  refund authorized by subdivision (e) of  this  section  and  the  credit
    10  allowed  by  subdivision  (f)  of section eleven hundred thirty-seven of
    11  this part.
    12    (3) No hosting platform shall be required to list any  operator  of  a
    13  hotel  on any return required to be filed under this article and article
    14  twenty-nine of this chapter or under any  regulations  adopted  pursuant
    15  thereto. Audits of any hosting platform shall be conducted solely on the
    16  basis  of  the  tax  identification  number associated with each hosting
    17  platform and shall not be conducted directly or indirectly on any opera-
    18  tor of a hotel or any occupant to whom occupancy is rented from an oper-
    19  ator of a hotel, nor shall any hosting platform be required to  disclose
    20  any  personally  identifiable  information relating to any operator of a
    21  hotel or occupant to whom occupancy is rented  from  an  operator  of  a
    22  hotel.
    23    (4) An operator of a hotel is not a person required to collect tax for
    24  purposes  of this part with respect to taxes imposed upon occupancies of
    25  hotels if:
    26    (i) the operator of the hotel can show that the occupancy was  facili-
    27  tated by a hosting platform who is registered to collect tax pursuant to
    28  section eleven hundred thirty-four of this part; and
    29    (ii)  the  operator  of the hotel accepted from the hosting platform a
    30  properly completed certificate of collection in a form prescribed by the
    31  commissioner certifying that the hosting platform has agreed  to  assume
    32  the  tax  collection  and filing responsibilities of the operator of the
    33  hotel; and
    34    (iii) any failure of the hosting platform to collect the proper amount
    35  of tax with respect to such occupancy was not the result of the operator
    36  of the hotel providing incorrect information to  the  hosting  platform,
    37  whether intentional or unintentional.
    38    This  provision  shall  be  administered  in  a manner consistent with
    39  subparagraph (i) of paragraph one of subdivision (c) of this section  as
    40  if  a  certificate  of collection were a resale or exemption certificate
    41  for  purposes  of  such  subparagraph,  including  with  regard  to  the
    42  completeness  of  such  certificate  of collection and the timing of its
    43  acceptance by the operator of the hotel;  provided  however,  that  with
    44  regard  to  any  occupancies  sold  by an operator of the hotel that are
    45  facilitated by a hosting platform who is affiliated with such  operator,
    46  the  operator shall be deemed liable as a person under a duty to act for
    47  such hosting platform for purposes of subdivision one of section  eleven
    48  hundred thirty-one of this part.
    49    (5) The commissioner may, in his or her discretion, (i) develop stand-
    50  ard  language,  or  approve language developed by a hosting platform, in
    51  which the hosting platform obligates itself to collect the tax on behalf
    52  of all the operators of hotels; and (ii) provide by regulation or other-
    53  wise that the inclusion of such language in an agreement between a host-
    54  ing platform and the commissioner as provided for in  paragraph  one  of
    55  this  subdivision  shall,  upon  notice  to  the operator, have the same

        S. 4899--B                         11

     1  effect as an operator's acceptance of a certificate of collection from a
     2  hosting platform under paragraph four of this subdivision.
     3    (6)  In the event an operator of a hotel is a room remarketer, and all
     4  other provisions of this subdivision are met such that a  hosting  plat-
     5  form  is  obligated  to  collect  tax,  and  does in fact collect tax as
     6  evidenced by the books and records of such hosting  platform,  then  the
     7  provisions of subdivision (e) of section eleven hundred nineteen of this
     8  article shall be applicable.
     9    (7)  Information  provided  by  a hosting platform to the commissioner
    10  shall be  confidential.  Such  confidential  information  shall  not  be
    11  disclosed  by  the  commissioner  unless  the hosting platform has given
    12  written consent to make such disclosure or there is an agreement between
    13  the hosting platform and  the  commissioner  to  make  such  disclosure.
    14  Notwithstanding any law to the contrary, information provided by a host-
    15  ing  platform shall not be subject to article six of the public officers
    16  law and shall not be provided to any other agency of the state,  locali-
    17  ty, or any other government entity or political subdivision.
    18    §  11. Section 1202 of the tax law is amended by adding a new subdivi-
    19  sion (h) to read as follows:
    20    (h)  It  is  expressly  recognized  that  any  county  authorized  and
    21  empowered  to  impose  hotel, motel, or occupancy taxes pursuant to this
    22  subpart has the authority to permit the county agency  that  administers
    23  such  taxes  to enter into voluntary agreements with any person or third
    24  party, including but not limited to hosting platforms,  to  permit  such
    25  person,  third  party,  or  platform  to collect and remit such taxes on
    26  behalf of the party or parties required to collect and remit them  under
    27  the  applicable  statutes. The voluntary agreement shall be evinced by a
    28  signed, written agreement between the  county  agency  that  administers
    29  such  taxes  and  the  person  or third party assuming the obligation to
    30  collect and remit the taxes.
    31    § 12. Section 1 of chapter 161 of the laws of 1970, relating to enabl-
    32  ing any city having a population of one million or more  to  impose  and
    33  collect  taxes  on the occupancy of hotel rooms in such city, is amended
    34  by adding a new subdivision 11 to read as follows:
    35    (11) It is expressly recognized that any city agency administering the
    36  taxes authorized by this act is permitted to enter into voluntary agree-
    37  ments with any person or third party, including but not limited to host-
    38  ing platforms, to permit  such  person,  third  party,  or  platform  to
    39  collect  and remit such taxes on behalf of the party or parties required
    40  to collect and remit them under the applicable statutes.  The  voluntary
    41  agreement  shall  be  evinced by a signed, written agreement between the
    42  city agency responsible for administering the taxes and  the  person  or
    43  third party assuming the obligation to collect and remit the taxes.
    44    §  13.  Nothing  in this act shall affect the validity of an otherwise
    45  lawful lease agreement or regulation of cooperatives or condominiums.
    46    § 14. This act  shall take effect on the  one  hundred  twentieth  day
    47  after it shall have become a law.
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