S T A T E   O F   N E W   Y O R K
 ________________________________________________________________________
 
                                   5978
 
                        2017-2018 Regular Sessions
 
                             I N  S E N A T E
 
                                May 9, 2017
                                ___________
 
 Introduced  by  Sen.  FUNKE  -- read twice and ordered printed, and when
   printed to be committed to the Committee on Housing, Construction  and
   Community Development
 
 AN  ACT  to amend the multiple residence law, in relation to prohibiting
   the short term rental of private dwellings

   THE PEOPLE OF THE STATE OF NEW YORK, REPRESENTED IN SENATE AND  ASSEM-
 BLY, DO ENACT AS FOLLOWS:
 
   Section  1.  The  multiple  residence  law  is amended by adding a new
 section 14 to read as follows:
   § 14. PROHIBITED RENTAL. 1. A PRIVATE DWELLING OR APARTMENT SHALL ONLY
 BE USED FOR PERMANENT RESIDENCE  PURPOSES.  FOR  THE  PURPOSES  OF  THIS
 SUBDIVISION,  "PERMANENT  RESIDENCE PURPOSES" SHALL CONSIST OF OCCUPANCY
 OF A DWELLING UNIT BY THE SAME  NATURAL  PERSON  OR  FAMILY  FOR  THIRTY
 CONSECUTIVE DAYS OR MORE, AND A PERSON OR FAMILY SO OCCUPYING A DWELLING
 UNIT SHALL BE REFERRED TO IN THIS SUBDIVISION AS THE PERMANENT OCCUPANTS
 OF  SUCH  DWELLING  UNIT.  THE  FOLLOWING USES OF A DWELLING UNIT BY THE
 PERMANENT OCCUPANTS THEREOF SHALL NOT BE DEEMED TO BE INCONSISTENT  WITH
 THE OCCUPANCY OF SUCH DWELLING UNIT FOR PERMANENT RESIDENCE PURPOSES:
   (A)  OCCUPANCY OF SUCH DWELLING UNIT FOR FEWER THAT THIRTY CONSECUTIVE
 DAYS BY OTHER NATURAL PERSONS LIVING WITHIN THE HOUSEHOLD OF THE  PERMA-
 NENT  OCCUPANTS,  SUCH  AS  HOUSE GUESTS, OR LAWFUL BOARDERS, ROOMERS OR
 LODGERS; OR
   (B) INCIDENTAL AND OCCASIONAL OCCUPANCY  OF  SUCH  DWELLING  UNIT  FOR
 FEWER  THAN  THIRTY  CONSECUTIVE  DAYS BY OTHER NATURAL PERSONS WHEN THE
 PERMANENT OCCUPANTS ARE TEMPORARILY ABSENT FOR PERSONAL REASONS, SUCH AS
 VACATION OR MEDICAL  TREATMENT,  PROVIDED  THAT  THERE  IS  NO  MONETARY
 COMPENSATION PAID TO THE PERMANENT OCCUPANTS FOR SUCH OCCUPANCY; OR
   (C) TO ANY INDIVIDUAL OR OWNER WHO RENTS OUT THEIR PRIVATE DWELLING OR
 APARTMENT  FOR FEWER THAN THIRTY CONSECUTIVE DAYS WHO EARNS NO MORE THAN
 TWENTY-FIVE HUNDRED DOLLARS PER ANNUM IN TOTAL FOR ALL  SUCH  APPLICABLE
 RENTAL PERIODS.
 
  EXPLANATION--Matter in ITALICS (underscored) is new; matter in brackets
                       [ ] is old law to be omitted.
              

                                                            LBD03665-01-7

 S. 5978                             2
 
   2.  (A) NOTWITHSTANDING THE PROVISIONS OF ANY OTHER LAW TO THE CONTRA-
 RY, THE APPLICATION OF THIS SECTION  SHALL  NOT  APPLY  TO  ANY  OF  THE
 FOLLOWING:
   I.  A  PRIVATE  DWELLING OR APARTMENT WHOSE PERMANENT RESIDENT, FAMILY
 MEMBER, OR OWNER REMAINS IN THE PRIVATE DWELLING OR  APARTMENT  FOR  THE
 DURATION  OF  ANY  RENTAL  PERIOD,  PROVIDED  HOWEVER, THAT SUCH PRIVATE
 DWELLING OR APARTMENT IS IN COMPLIANCE WITH THE STANDARDS SET  FORTH  IN
 THE LAW FOR BED AND BREAKFAST ESTABLISHMENTS; OR
   II.  FOR  ANY RENTAL PERIOD LASTING LESS THAN THIRTY CONSECUTIVE DAYS,
 PROVIDED THAT A PERMANENT RESIDENT, FAMILY MEMBER,  OR  OWNER  CAN  SHOW
 PROOF  OF  A  LICENSED  REAL  ESTATE  RENTAL  AGREEMENT  OR CONTRACT, OR
 DOCUMENTATION SHOWING PROPER REPORTING  OF  TAX  COLLECTIONS  FROM  SUCH
 RENTALS,  AND  THE NECESSARY INSURANCE TO SHOW PROPER LIABILITY COVERAGE
 DURING SUCH RENTAL PERIODS.
   (B) FOR PURPOSES OF THIS SECTION PROPER REPORTING OF  TAX  COLLECTIONS
 SHALL INCLUDE APPLICABLE STATE AND LOCAL OCCUPANCY AND SALES TAXES.
   3.  NOTWITHSTANDING  THE  PROVISIONS OF ANY OTHER LAW TO THE CONTRARY,
 ANYONE FOUND IN VIOLATION OF THE PROVISIONS OF  THIS  SECTION  SHALL  BE
 SUBJECT  TO  A  CIVIL  PENALTY OF NOT LESS THAT ONE THOUSAND DOLLARS NOR
 MORE THAN TWENTY-FIVE THOUSAND DOLLARS FOR EACH VIOLATION.  IN  ADDITION
 TO  SUCH  CIVIL PENALTY, A SEPARATE ADDITIONAL PENALTY MAY BE IMPOSED OF
 NOT MORE THAN ONE THOUSAND DOLLARS FOR EACH DAY THAT  THE  VIOLATION  IS
 NOT CORRECTED.
   §  2.  This  act shall take effect January 1, 2018; provided, however,
 that this act shall only apply to a governing body  of  any  county  not
 wholly included within a city, a city with a population of less than one
 million,  or a town or village which enacts a local law to adhere to the
 provisions of this act.

                            
 
                     S T A T E   O F   N E W   Y O R K
 ________________________________________________________________________
 
                                  5978--A
 
                        2017-2018 Regular Sessions
 
                             I N  S E N A T E
 
                                May 9, 2017
                                ___________
 
 Introduced  by  Sen.  FUNKE  -- read twice and ordered printed, and when
   printed to be committed to the Committee on Housing, Construction  and
   Community  Development  --  recommitted  to  the Committee on Housing,
   Construction and Community Development in accordance with Senate  Rule
   6,  sec. 8 -- committee discharged, bill amended, ordered reprinted as
   amended and recommitted to said committee
 
 AN ACT to amend the multiple residence law and the tax law, in  relation
   to short-term residential rental of private dwellings
 
   THE  PEOPLE OF THE STATE OF NEW YORK, REPRESENTED IN SENATE AND ASSEM-
 BLY, DO ENACT AS FOLLOWS:
 
   Section 1. The multiple residence law is amended by adding a new arti-
 cle 2-A to read as follows:
                                ARTICLE 2-A
                    SHORT-TERM RESIDENTIAL RENTAL UNITS
 SECTION 20. DEFINITIONS.
         21. SHORT-TERM RESIDENTIAL RENTAL UNITS; REGULATION.
         22. REGISTRATION.
         23. EXCEPTION.
         24. PENALTIES.
   § 20. DEFINITIONS. FOR THE PURPOSES OF  THIS  ARTICLE,  THE  FOLLOWING
 TERMS SHALL HAVE THE FOLLOWING MEANINGS:
   1. "SHORT-TERM RESIDENTIAL RENTAL UNIT" MEANS AN ENTIRE DWELLING UNIT,
 OR  A ROOM, GROUP OF ROOMS, OTHER LIVING OR SLEEPING SPACE, OR ANY OTHER
 SPACE, MADE AVAILABLE FOR RENT BY GUESTS FOR LESS  THAN  THIRTY  CONSEC-
 UTIVE DAYS, WHERE:
   (A)  THE UNIT IS OFFERED FOR TOURIST OR TRANSIENT USE BY THE PERMANENT
 RESIDENT OF THE RESIDENTIAL UNIT;
   (B) THE PERMANENT RESIDENT IS A NATURAL PERSON; AND
   (C) THE PERMANENT RESIDENT HAS REGISTERED  THE  RESIDENTIAL  UNIT  AND
 MAINTAINS  GOOD  STANDING  ON THE SHORT-TERM RESIDENTIAL RENTAL REGISTRY
 MAINTAINED BY THE DEPARTMENT OF STATE.
 
  EXPLANATION--Matter in ITALICS (underscored) is new; matter in brackets
                       [ ] is old law to be omitted.
              

                                                            LBD03665-06-8

 S. 5978--A                          2
 
   2. "SHORT-TERM RENTAL HOST" MEANS AN OWNER OR TENANT OF  A  SHORT-TERM
 RENTAL UNIT WHO RENTS SUCH UNIT TO GUESTS.
   3.  "HOSTING  PLATFORM"  MEANS  A PERSON OR ENTITY WHO, PURSUANT TO AN
 AGREEMENT WITH A SHORT-TERM RENTAL HOST:
   (A) PROVIDES A PLATFORM FOR COMPENSATION  THROUGH  WHICH  UNAFFILIATED
 THIRD  PARTY SHORT-TERM RENTAL HOSTS CAN OFFER TO RENT SHORT-TERM RENTAL
 UNITS; AND
   (B) COLLECTS A FEE IN CONNECTION WITH EITHER:
   (I) PROVIDING THE FORUM IN WHICH, OR BY MEANS OF WHICH, THE  OFFER  OF
 OCCUPANCY OF A SHORT-TERM RENTAL UNIT IS ACCEPTED; OR
   (II) PROVIDING THE FORUM IN WHICH A SHORT-TERM RENTAL HOST CAN LIST OR
 ADVERTISE SPACE IN A SHORT-TERM RENTAL UNIT.
   § 21. SHORT-TERM RESIDENTIAL RENTAL UNITS; REGULATION. 1. A SHORT-TERM
 RENTAL  HOST  MAY  OPERATE  A  DWELLING UNIT AS A SHORT-TERM RESIDENTIAL
 RENTAL UNIT PROVIDED SUCH DWELLING UNIT:
   (A) IS REGISTERED IN ACCORDANCE WITH SECTION TWENTY-TWO OF THIS  ARTI-
 CLE;
   (B)  IS NOT USED TO PROVIDE SINGLE ROOM OCCUPANCY AS DEFINED BY SUBDI-
 VISION FORTY-FOUR OF SECTION FOUR OF THIS CHAPTER;
   (C) INCLUDES A CONSPICUOUSLY POSTED EVACUATION DIAGRAM IDENTIFYING ALL
 MEANS OF EGRESS FROM THE UNIT AND THE BUILDING IN WHICH IT IS LOCATED;
   (D) INCLUDES A CONSPICUOUSLY POSTED LIST OF  EMERGENCY  PHONE  NUMBERS
 FOR POLICE, FIRE, AND POISON CONTROL;
   (E) HAS A WORKING FIRE-EXTINGUISHER; AND
   (F) IS INSURED BY AN INSURER LICENSED TO WRITE INSURANCE IN THIS STATE
 FOR  AT LEAST THE VALUE OF THE DWELLING, PLUS A MINIMUM OF THREE HUNDRED
 THOUSAND DOLLARS COVERAGE FOR THIRD PARTY CLAIMS OF PROPERTY  DAMAGE  OR
 BODILY  INJURY  THAT  ARISE  OUT OF THE OPERATION OF A SHORT-TERM RENTAL
 UNIT. NOTWITHSTANDING ANY OTHER PROVISION OF LAW,  NO  LICENSED  INSURER
 SHALL BE REQUIRED TO PROVIDE SUCH COVERAGE.
   2.  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.
   3.  SHORT-TERM  RENTAL  HOSTS  SHALL MAINTAIN RECORDS RELATED TO GUEST
 STAYS FOR ONE YEAR, INCLUDING THE DATE OF EACH BOOKING AND THE  IDENTITY
 AND  NUMBER  OF  GUESTS,  AND  RECORDS  RELATED TO THEIR REGISTRATION AS
 SHORT-TERM RENTAL HOSTS WITH  THE  DIVISION  OF  HOUSING  AND  COMMUNITY
 RENEWAL.
   4. HOSTING PLATFORMS SHALL MAINTAIN RECORDS RELATED TO GUEST STAYS FOR
 ONE YEAR, INCLUDING THE DATE OF EACH BOOKING AND THE IDENTITY AND NUMBER
 OF  GUESTS.  HOSTING PLATFORMS SHALL MAKE ALL RELEVANT RECORDS AVAILABLE
 TO THE DEPARTMENT OF STATE CONSISTENT IN RESPONSE TO VALID  LEGAL  PROC-
 ESS.
   5.  SHORT-TERM  RENTAL  HOSTS  MAY  ONLY LIST ONE UNIT ON A SHORT-TERM
 RENTAL PLATFORM.
   § 22. REGISTRATION. 1. SHORT-TERM RENTAL HOSTS SHALL  BE  REQUIRED  TO
 REGISTER A SHORT-TERM RESIDENTIAL UNIT WITH THE DEPARTMENT OF STATE.
   2.  REGISTRATION  SHALL  BE  VALID FOR TWO YEARS, AFTER WHICH TIME THE
 SHORT-TERM RENTAL HOST MAY RENEW HIS OR HER  REGISTRATION  IN  A  MANNER
 PRESCRIBED  BY  THE  DEPARTMENT  OF  STATE.  THE DEPARTMENT OF STATE MAY
 REVOKE THE REGISTRATION OF A SHORT-TERM RENTAL HOST UPON A DETERMINATION
 THAT THE SHORT-TERM RENTAL HOST HAS VIOLATED ANY PROVISION OF THIS ARTI-
 CLE AT LEAST THREE TIMES IN TWO CALENDAR YEARS, AND MAY  DETERMINE  THAT
 THE  SHORT-TERM  RENTAL  HOST SHALL BE INELIGIBLE FOR REGISTRATION FOR A
 PERIOD OF UP TO TWELVE MONTHS FROM  THE  DATE  THE  THIRD  VIOLATION  IS
 DETERMINED TO HAVE OCCURRED.

 S. 5978--A                          3
 
   3.  THE DEPARTMENT OF STATE SHALL SET A FEE FOR SHORT-TERM RESIDENTIAL
 RENTAL UNIT REGISTRATION.
   §  23.  EXCEPTION.  NOTWITHSTANDING THE PROVISIONS OF ANY OTHER LAW TO
 THE CONTRARY, THIS ARTICLE SHALL NOT APPLY TO:
   1. A PRIVATE DWELLING OR APARTMENT WHOSE  PERMANENT  RESIDENT,  FAMILY
 MEMBER,  OR  OWNER  REMAINS IN THE PRIVATE DWELLING OR APARTMENT FOR THE
 DURATION OF ANY RENTAL  PERIOD,  PROVIDED  HOWEVER,  THAT  SUCH  PRIVATE
 DWELLING  OR  APARTMENT IS IN COMPLIANCE WITH THE STANDARDS SET FORTH IN
 THE LAW FOR BED AND BREAKFAST ESTABLISHMENTS; OR
   2. INCIDENTAL AND OCCASIONAL OCCUPANCY OF SUCH DWELLING UNIT FOR FEWER
 THAN THIRTY CONSECUTIVE DAYS BY OTHER NATURAL PERSONS WHEN THE PERMANENT
 OCCUPANTS ARE TEMPORARILY ABSENT FOR PERSONAL REASONS, SUCH AS  VACATION
 OR  MEDICAL  TREATMENT,  PROVIDED THAT THERE IS NO MONETARY COMPENSATION
 PAID TO THE PERMANENT OCCUPANTS FOR SUCH OCCUPANCY; OR
   3. TO ANY INDIVIDUAL OR OWNER WHO RENTS OUT THEIR PRIVATE DWELLING  OR
 APARTMENT  FOR FEWER THAN THIRTY CONSECUTIVE DAYS WHO EARNS NO MORE THAN
 TWENTY-FIVE HUNDRED DOLLARS PER ANNUM IN TOTAL FOR ALL  SUCH  APPLICABLE
 RENTAL PERIODS.
   §  24.  PENALTIES.  NOTWITHSTANDING THE PROVISIONS OF ANY OTHER LAW TO
 THE CONTRARY, ANYONE FOUND IN VIOLATION OF THE PROVISIONS OF THIS  ARTI-
 CLE  SHALL  BE  SUBJECT TO A CIVIL PENALTY OF NOT LESS THAN ONE THOUSAND
 DOLLARS NOR MORE THAN TWENTY-FIVE THOUSAND DOLLARS FOR  EACH  VIOLATION.
 IN  ADDITION TO SUCH CIVIL PENALTY, A SEPARATE ADDITIONAL PENALTY MAY BE
 IMPOSED OF NOT MORE THAN ONE THOUSAND DOLLARS  FOR  EACH  DAY  THAT  THE
 VIOLATION IS NOT CORRECTED.
   § 2. Subdivision (c) of section 1101 of the tax law, as added by chap-
 ter  93  of  the  laws  of  1965, paragraphs 2, 3, 4 and 6 as amended by
 section 2 and paragraph 8 as added by section 3 of part AA of chapter 57
 of the laws of 2010, and paragraph 5 as amended by chapter  575  of  the
 laws of 1965, is amended to read as follows:
   (c)  When  used  in  this  article for the purposes of the tax imposed
 under subdivision (e) of section eleven hundred five  OF  THIS  ARTICLE,
 AND  SUBDIVISION (A) OF SECTION ELEVEN HUNDRED FOUR OF THIS ARTICLE, the
 following terms shall mean:
   (1) Hotel. A building or portion of it which  is  regularly  used  and
 kept  open  as such for the lodging of guests. The term "hotel" includes
 an apartment hotel, a motel, boarding house  or  club,  whether  or  not
 meals are served, AND SHORT-TERM RENTAL UNITS.
   (2)  Occupancy.  The  use  or  possession,  or the right to the use or
 possession, of any room in a hotel. "Right to  the  use  or  possession"
 includes the rights of a room remarketer as described in paragraph eight
 of this subdivision.
   (3)  Occupant.  A person who, for a consideration, uses, possesses, or
 has the right to use or possess, any room in a hotel  under  any  lease,
 concession,  permit, right of access, license to use or other agreement,
 or otherwise. "Right to use or possess" includes the rights  of  a  room
 remarketer as described in paragraph eight of this subdivision.
   (4)  Operator. Any person operating a hotel. Such term shall include a
 room remarketer and such room remarketer shall be deemed  to  operate  a
 hotel,  or  portion  thereof,  with respect to which such person has the
 rights of a room remarketer.
   (5) Permanent resident. Any occupant of any room or rooms in  a  hotel
 for  at  least  ninety  consecutive days shall be considered a permanent
 resident with regard to the period of such occupancy.
   (6) Rent. The consideration  received  for  occupancy,  including  any
 service or other charge or amount required to be paid as a condition for

 S. 5978--A                          4
 
 occupancy,  valued  in money, whether received in money or otherwise and
 whether received by the  operator  [or],  A  HOSTING  PLATFORM,  a  room
 remarketer or another person on behalf of [either] ANY of them.
   (7)  Room.  Any  room or rooms of any kind in any part or portion of a
 hotel, which is available for or let out for any purpose  other  than  a
 place of assembly.
   (8)  Room remarketer. A person who reserves, arranges for, conveys, or
 furnishes occupancy, whether directly or indirectly, to an occupant  for
 rent  in  an amount determined by the room remarketer, directly or indi-
 rectly, whether pursuant to a written or other agreement. Such  person's
 ability  or  authority to reserve, arrange for, convey, or furnish occu-
 pancy, directly or indirectly, and to determine rent therefor, shall  be
 the  "rights of a room remarketer". A room remarketer is not a permanent
 resident with respect to a room for which such person has the rights  of
 a room remarketer.  THIS TERM DOES NOT INCLUDE A HOSTING PLATFORM.
   (9) SHORT-TERM RENTAL UNIT. A ROOM, GROUP OF ROOMS, OR OTHER LIVING OR
 SLEEPING  SPACE,  OR ANY OTHER SPACE LET TO OCCUPANTS, INCLUDING BUT NOT
 LIMITED TO PRIVATE DWELLINGS, RESIDENCES, OR  BUILDINGS  USED  AS  RESI-
 DENCES.
   (10)  HOSTING  PLATFORM. A PERSON OR ENTITY WHO, PURSUANT TO AN AGREE-
 MENT WITH AN OPERATOR OF A HOTEL:
   (I) PROVIDES A PLATFORM FOR COMPENSATION THROUGH WHICH AN UNAFFILIATED
 THIRD PARTY HOTEL OPERATOR OFFERS TO RENT SPACE IN A HOTEL; AND
   (II) COLLECTS A FEE IN CONNECTION WITH EITHER:
   (A) PROVIDING THE FORUM IN WHICH, OR BY MEANS OF WHICH, THE  OFFER  OF
 OCCUPANCY OF A HOTEL ROOM IS ACCEPTED; OR
   (B)  PROVIDING  THE FORUM IN WHICH A HOTEL OPERATOR CAN LIST OR ADVER-
 TISE SPACE IN A HOTEL FOR OCCUPANCY.
   § 3. Subdivision (e) of section 1105 of the  tax  law  is  amended  by
 adding a new paragraph 3 to read as follows:
   (3) THE RENT FOR EVERY OCCUPANCY OF A ROOM OR ROOMS IN A HOTEL OFFERED
 FOR  RENT  THROUGH  A  HOSTING  PLATFORM, AS DEFINED IN PARAGRAPH TEN OF
 SUBDIVISION (C) OF SECTION ELEVEN HUNDRED ONE OF THIS  ARTICLE,  REGARD-
 LESS  OF  WHETHER IT IS FURNISHED, LIMITED TO A SINGLE FAMILY OCCUPANCY,
 OR PROVIDES HOUSEKEEPING, FOOD, OR OTHER COMMON HOTEL SERVICES,  INCLUD-
 ING, BUT NOT LIMITED TO, ENTERTAINMENT OR PLANNED ACTIVITIES.
   § 4. Subdivision 1 of section 1131 of the tax law, as amended by chap-
 ter 576 of the laws of 1994, is amended to read as follows:
   (1)  "Persons  required to collect tax" or "person required to collect
 any tax imposed by this article" shall include: every vendor of tangible
 personal property or services; every  recipient  of  amusement  charges;
 [and]  every  operator  of  a  hotel[.];  AND  HOSTING  PLATFORMS UNLESS
 RELIEVED OF SUCH OBLIGATION PURSUANT TO PARAGRAPH THREE  OF  SUBDIVISION
 (L)  OF SECTION ELEVEN HUNDRED THIRTY-TWO OF THIS PART. Said terms shall
 also include any officer, director or employee of a corporation or of  a
 dissolved  corporation,  any  employee of a partnership, any employee or
 manager of a limited liability company, or any employee of an individual
 proprietorship who as such officer, director,  employee  or  manager  is
 under a duty to act for such corporation, partnership, limited liability
 company  or  individual proprietorship in complying with any requirement
 of this article; and any member of a partnership  or  limited  liability
 company.    Provided, however, that any person who is a vendor solely by
 reason of clause (D) or (E) of subparagraph  (i)  of  paragraph  (8)  of
 subdivision  (b) of section eleven hundred one OF THIS ARTICLE shall not
 be a "person required to collect any tax imposed by this article"  until
 twenty  days  after  the date by which such person is required to file a

 S. 5978--A                          5
 
 certificate of registration pursuant to section eleven  hundred  thirty-
 four OF THIS PART.
   §  5.  Section 1132 of the tax law is amended by adding a new subdivi-
 sion (l) to read as follows:
   (L)(1) A HOSTING PLATFORM SHALL BE REQUIRED TO (I)  COLLECT  FROM  THE
 OCCUPANTS  THE  APPLICABLE  TAXES  ARISING  FROM  SUCH OCCUPANCIES; (II)
 COMPLY WITH ALL THE PROVISIONS OF THIS ARTICLE AND  ARTICLE  TWENTY-NINE
 OF  THIS  CHAPTER  AND  ANY  REGULATIONS ADOPTED PURSUANT THERETO; (III)
 REGISTER TO COLLECT TAX UNDER SECTION ELEVEN HUNDRED THIRTY-FOUR OF THIS
 PART; AND (IV) RETAIN RECORDS AND INFORMATION AS REQUIRED BY THE COMMIS-
 SIONER  AND  COOPERATE  WITH  THE  COMMISSIONER  TO  ENSURE  THE  PROPER
 COLLECTION  AND  REMITTANCE OF TAX IMPOSED, COLLECTED, OR REQUIRED TO BE
 COLLECTED UNDER THIS ARTICLE AND ARTICLE TWENTY-NINE OF THIS CHAPTER.
   (2) IN CARRYING OUT THE OBLIGATIONS  IMPOSED  UNDER  THIS  SECTION,  A
 HOSTING  PLATFORM  SHALL HAVE ALL THE DUTIES, BENEFITS, AND ENTITLEMENTS
 OF A PERSON REQUIRED TO COLLECT TAX UNDER THIS ARTICLE AND ARTICLE TWEN-
 TY-NINE OF THIS CHAPTER WITH RESPECT TO THE OCCUPANCIES GIVING  RISE  TO
 THE TAX OBLIGATION, INCLUDING THE RIGHT TO ACCEPT A CERTIFICATE OR OTHER
 DOCUMENTATION  FROM AN OCCUPANT SUBSTANTIATING AN EXEMPTION OR EXCLUSION
 FROM TAX, AS IF SUCH HOSTING PLATFORM WERE THE  OPERATOR  OF  THE  HOTEL
 WITH  RESPECT  TO  SUCH  OCCUPANCY,  INCLUDING  THE RIGHT TO RECEIVE THE
 REFUND AUTHORIZED BY SUBDIVISION (E) OF  THIS  SECTION  AND  THE  CREDIT
 ALLOWED  BY  SUBDIVISION  (F)  OF SECTION ELEVEN HUNDRED THIRTY-SEVEN OF
 THIS PART.
   (3) AN OPERATOR OF A HOTEL IS NOT A PERSON REQUIRED TO COLLECT TAX FOR
 PURPOSES OF THIS PART WITH RESPECT TO TAXES IMPOSED UPON OCCUPANCIES  OF
 HOTELS IF:
   (I)  THE OPERATOR OF THE HOTEL CAN SHOW THAT THE OCCUPANCY WAS FACILI-
 TATED BY A HOSTING PLATFORM WHO IS REGISTERED TO COLLECT TAX PURSUANT TO
 SECTION ELEVEN HUNDRED THIRTY-FOUR OF THIS PART; AND
   (II) THE OPERATOR OF THE HOTEL ACCEPTED FROM THE  HOSTING  PLATFORM  A
 PROPERLY COMPLETED CERTIFICATE OF COLLECTION IN A FORM PRESCRIBED BY THE
 COMMISSIONER  CERTIFYING  THAT THE HOSTING PLATFORM HAS AGREED TO ASSUME
 THE TAX COLLECTION AND FILING RESPONSIBILITIES OF THE  OPERATOR  OF  THE
 HOTEL; AND
   (III) ANY FAILURE OF THE HOSTING PLATFORM TO COLLECT THE PROPER AMOUNT
 OF TAX WITH RESPECT TO SUCH OCCUPANCY WAS NOT THE RESULT OF THE OPERATOR
 OF  THE  HOTEL  PROVIDING INCORRECT INFORMATION TO THE HOSTING PLATFORM,
 WHETHER INTENTIONAL OR UNINTENTIONAL.
   THIS PROVISION SHALL BE  ADMINISTERED  IN  A  MANNER  CONSISTENT  WITH
 SUBPARAGRAPH  (I) OF PARAGRAPH ONE OF SUBDIVISION (C) OF THIS SECTION AS
 IF A CERTIFICATE OF COLLECTION WERE A RESALE  OR  EXEMPTION  CERTIFICATE
 FOR  PURPOSES  OF  SUCH  SUBPARAGRAPH,  INCLUDING  WITH  REGARD  TO  THE
 COMPLETENESS OF SUCH CERTIFICATE OF COLLECTION AND  THE  TIMING  OF  ITS
 ACCEPTANCE  BY  THE  OPERATOR  OF THE HOTEL; PROVIDED HOWEVER, THAT WITH
 REGARD TO ANY OCCUPANCIES SOLD BY AN OPERATOR  OF  THE  HOTEL  THAT  ARE
 FACILITATED  BY A HOSTING PLATFORM WHO IS AFFILIATED WITH SUCH OPERATOR,
 THE OPERATOR SHALL BE DEEMED LIABLE AS A PERSON UNDER A DUTY TO ACT  FOR
 SUCH  HOSTING PLATFORM FOR PURPOSES OF SUBDIVISION ONE OF SECTION ELEVEN
 HUNDRED THIRTY-ONE OF THIS PART.
   (4) THE COMMISSIONER MAY, IN HIS OR HER  DISCRETION  DEVELOP  STANDARD
 LANGUAGE,  OR APPROVE LANGUAGE DEVELOPED BY A HOSTING PLATFORM, IN WHICH
 THE HOSTING PLATFORM OBLIGATES ITSELF TO COLLECT THE TAX  ON  BEHALF  OF
 ALL THE OPERATORS OF HOTELS.
   (5)  IN THE EVENT AN OPERATOR OF A HOTEL IS A ROOM REMARKETER, AND ALL
 OTHER PROVISIONS OF THIS SUBDIVISION ARE MET SUCH THAT A  HOSTING  PLAT-

 S. 5978--A                          6

 FORM  IS  OBLIGATED  TO  COLLECT  TAX,  AND  DOES IN FACT COLLECT TAX AS
 EVIDENCED BY THE BOOKS AND RECORDS OF SUCH HOSTING  PLATFORM,  THEN  THE
 PROVISIONS OF SUBDIVISION (E) OF SECTION ELEVEN HUNDRED NINETEEN OF THIS
 ARTICLE SHALL BE APPLICABLE.
   §  6.  The  tax law is amended by adding a new section 1200 to read as
 follows:
   § 1200. DEFINITIONS. FOR THE PURPOSES OF THIS ARTICLE,  THE  FOLLOWING
 TERMS SHALL HAVE THE FOLLOWING MEANINGS: (A) "HOTEL" SHALL MEAN A BUILD-
 ING OR PORTION OF SUCH BUILDING WHICH IS REGULARLY USED AND KEPT OPEN AS
 SUCH  FOR THE LODGING OF GUESTS, INCLUDING: (I) AN APARTMENT HOTEL; (II)
 A MOTEL, (III) A BOARDING HOUSE  OR  CLUB,  WHETHER  OR  NOT  MEALS  ARE
 SERVED,  AND  (IV)  SHORT-TERM  RESIDENTIAL  RENTAL  UNITS AS DEFINED IN
 SUBDIVISION ONE OF SECTION TWENTY OF THE MULTIPLE RESIDENCE LAW.
   § 7. Notwithstanding any other provisions of law to  the  contrary,  a
 county,  city, town, or village government may enact a local law prohib-
 iting or limiting the listing or use of  short-term  residential  rental
 units.
   § 8. This act shall take effect on the one hundred twentieth day after
 it shall have become a law.