S T A T E   O F   N E W   Y O R K
 ________________________________________________________________________
 
                                   7182
 
                             I N  S E N A T E
 
                                (PREFILED)
 
                              January 3, 2018
                                ___________
 
 Introduced  by  Sen. BONACIC -- 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 dwelling 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 remittance of such taxes
 
   THE PEOPLE OF THE STATE OF NEW YORK, REPRESENTED IN SENATE AND  ASSEM-
 BLY, DO ENACT AS FOLLOWS:
 
   Section 1. Subparagraph 1 of paragraph a of subdivision 8 of section 4
 of  the  multiple dwelling law, as amended by chapter 225 of the laws of
 2010, is amended to read as follows:
   (1) (A) occupancy of such dwelling unit for fewer than thirty  consec-
 utive  days  by other natural persons living within the household of the
 permanent occupant 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) OCCUPANCY OF SUCH DWELLING AS A SHORT-TERM RENTAL UNIT PURSUANT TO
 ARTICLE SEVEN-D OF THIS CHAPTER.
   §  2.  The  multiple  dwelling  law is amended by adding a new article
 seven-D to read as follows:
                                ARTICLE 7-D
                          SHORT-TERM RENTAL UNITS
 SECTION 288. DEFINITIONS.
         289. SHORT-TERM RENTAL UNITS AUTHORIZED.
         290. REGISTRATION.
 
              

  EXPLANATION--Matter in ITALICS (underscored) is new; matter in brackets
                       [ ] is old law to be omitted.
                                                            LBD11126-01-7

 S. 7182                             2
 
         291. REQUIREMENTS OF HOSTING PLATFORMS.
         292. REGULATIONS.
   §  288.  DEFINITIONS.  FOR THE PURPOSES OF THIS ARTICLE, THE FOLLOWING
 TERMS SHALL HAVE THE FOLLOWING MEANINGS:
   1. "SHORT-TERM 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 CONSECUTIVE DAYS.
   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.
   § 289. SHORT TERM RENTAL UNITS AUTHORIZED. 1. A SHORT-TERM RENTAL HOST
 MAY OPERATE A DWELLING UNIT AS A SHORT-TERM RENTAL  UNIT  PROVIDED  SUCH
 DWELLING UNIT:
   (A)  IS  REGISTERED  IN  ACCORDANCE WITH SECTION TWO HUNDRED NINETY OF
 THIS ARTICLE;
   (B) IS NOT USED TO PROVIDE SINGLE ROOM OCCUPANCY AS DEFINED BY  SUBDI-
 VISION SIXTEEN 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; AND
   (E) IS INSURED FOR AT LEAST TWO  HUNDRED  FIFTY  THOUSAND  DOLLARS  TO
 PROTECT  AGAINST  THIRD PARTY CLAIMS OF PROPERTY DAMAGE OR BODILY INJURY
 THAT ARISE OUT OF THE OPERATION OF A SHORT-TERM RENTAL  UNIT.  INSURANCE
 PROVIDED BY HOSTING PLATFORMS CAN SATISFY THIS REQUIREMENT.
   2.  A SHORT-TERM RENTAL HOST MAY ONLY OPERATE A RENT-STABILIZED DWELL-
 ING UNIT AS A SHORT-TERM RENTAL UNIT IF THE ANNUAL RENT  GENERATED  FROM
 SHORT-TERM  RENT  DOES  NOT EXCEED THE ANNUAL LEGAL RENT FOR THE UNIT AS
 DEFINED BY THE DIVISION  OF  HOUSING  AND  COMMUNITY  RENEWAL;  PROVIDED
 HOWEVER,  THAT A VIOLATION OF THIS SUBDIVISION SHALL NOT BE A GROUND FOR
 EVICTION UNDER THE RENT STABILIZATION CODE UNLESS THE SHORT-TERM  RENTAL
 HOST  HAS  RECEIVED  TWO  PRIOR  VIOLATIONS UNDER THE RENT STABILIZATION
 CODE.
   3. A SHORT-TERM RENTAL HOST MAY NOT  OPERATE  A  DWELLING  UNIT  AS  A
 SHORT-TERM  RENTAL UNIT IF THE UNIT IS A RENT-CONTROLLED UNIT SUBJECT TO
 THE LOCAL EMERGENCY RENT CONTROL ACT OR CHAPTER SEVEN OF SUBTITLE  S  OF
 TITLE  NINE  OF NEW YORK'S COMPILATION OF CODES, RULES, AND REGULATIONS,
 AN INCOME-BASED PUBLIC HOUSING UNIT, OR A DWELLING UNIT  PAID  FOR  WITH
 VOUCHERS  OR  OTHER  MONETARY  SUBSIDIES,  IN  WHOLE  OR IN PART, FROM A
 GOVERNMENT ENTITY.
   4. A SHORT-TERM RENTAL HOST SHALL NOT OPERATE MORE THAN  ONE  CLASS  A
 MULTIPLE  DWELLING UNIT AS A SHORT-TERM RENTAL UNIT UNLESS THE UNITS ARE
 AT THE SAME ADDRESS, INCLUDING APARTMENT NUMBER, IF APPLICABLE.
   5. 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.

 S. 7182                             3
 
   6. 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.
   7. 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 DIVISION OF HOUSING AND COMMUNITY RENEWAL CONSISTENT IN  RESPONSE
 TO VALID LEGAL PROCESS.
   §  290.  REGISTRATION. 1. SHORT-TERM RENTAL HOSTS SHALL BE REQUIRED TO
 REGISTER EACH SHORT-TERM RENTAL UNIT WITH THE DIVISION  OF  HOUSING  AND
 COMMUNITY RENEWAL.
   2.  REGISTRATIONS  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 DIVISION OF HOUSING AND COMMUNITY RENEWAL.  THE DIVI-
 SION OF HOUSING AND COMMUNITY RENEWAL 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 ARTICLE 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.
   3. THE DIVISION OF HOUSING AND COMMUNITY RENEWAL SHALL SET A  FEE  FOR
 SHORT-TERM  RENTAL  REGISTRATION NOT TO EXCEED ONE HUNDRED DOLLARS, WITH
 REVENUE DEDICATED TO ENFORCEMENT OF SHORT-TERM RENTAL LAWS.
   4. HOSTING PLATFORMS ARE AUTHORIZED  TO  FACILITATE  THE  REGISTRATION
 PROCESS  BY  COLLECTING  THE REQUIRED INFORMATION AND TRANSMITTING IT TO
 THE DIVISION OF HOUSING AND COMMUNITY RENEWAL FOR PROCESSING.
   § 291. REQUIREMENTS OF HOSTING PLATFORMS. HOSTING PLATFORMS SHALL:
   1. CREATE A DEDICATED MEANS BY WHICH COMPLAINTS CAN  BE  SUBMITTED  BY
 SHORT-TERM  RENTAL  HOSTS,  GUESTS,  AND  COMMUNITY MEMBERS. THESE MEANS
 SHALL BE AVAILABLE TWENTY-FOUR HOURS A DAY, SEVEN DAYS A WEEK.
   2. PROVIDE THE DIVISION OF HOUSING AND COMMUNITY RENEWAL AND  THE  NEW
 YORK  CITY MAYOR'S OFFICE OF SPECIAL ENFORCEMENT WITH ANONYMIZED STATIS-
 TICS ON A QUARTERLY BASIS REGARDING THE SHORT-TERM RENTAL OF  PROPERTIES
 ON  THEIR  PLATFORMS IN CITIES WITH A POPULATION OF ONE MILLION OR MORE.
 SUCH REPORT SHALL BE SUBMITTED WITHIN THIRTY DAYS FOLLOWING THE  END  OF
 EACH  CALENDAR  QUARTER  IN WHICH IT OPERATES AS A HOSTING PLATFORM IN A
 MANNER TO BE  DETERMINED  BY  THE  DIVISION  OF  HOUSING  AND  COMMUNITY
 RENEWAL. THE INFORMATION TO BE DISCLOSED SHALL INCLUDE:
   (A)  STATISTICS  REGARDING EACH SHORT-TERM RENTAL UNIT THAT WAS RENTED
 ON THE PLATFORM DURING THE PREVIOUS QUARTER,  INCLUDING  CITY,  BOROUGH,
 ZIP  CODE, LISTING TYPE (SUCH AS WHETHER THE LISTING IS FOR AN ENTIRE OR
 SHARED PROPERTY), THE NUMBER OF NIGHTS RENTED FOR THE REPORTING  PERIOD,
 THE  NUMBER OF NIGHTS RENTED FOR THE CALENDAR YEAR, AND THE TOTAL AMOUNT
 OF REVENUE SUBMITTED TO THE SHORT-TERM RENTAL HOST  IN  CONNECTION  WITH
 THE  RENTAL OF THE UNIT IN QUESTION. INFORMATION REGARDING THE NUMBER OF
 NIGHTS RENTED SHALL BE REPORTED IN RANGES  OF  TWENTY-FIVE.  INFORMATION
 REGARDING THE TOTAL AMOUNT OF REVENUE SHALL BE REPORTED IN RANGES OF TEN
 THOUSAND DOLLARS; AND
   (B)  STATISTICS  REGARDING  EACH  SHORT-TERM  RENTAL HOST WHO RENTED A
 SHORT-TERM RENTAL UNIT ON THE  PLATFORM  DURING  THE  PREVIOUS  QUARTER,
 INCLUDING:
   (I)  THE  NUMBER  OF  DISTINCT  ADDRESSES SIMULTANEOUSLY ADVERTISED AS
 SHORT-TERM RENTALS DURING THE PRIOR REPORTING PERIOD FOR EACH SHORT-TERM

 S. 7182                             4
 
 RENTAL HOST SIMULTANEOUSLY ADVERTISING MORE THAN ONE DISTINCT ADDRESS AS
 A SHORT-TERM RENTAL DURING THE REPORTING PERIOD; AND
   (II)  THE  NUMBER  OF SUCH DISTINCT ADDRESSES SIMULTANEOUSLY RENTED AS
 SHORT-TERM RENTALS DURING  THE  REPORTING  PERIOD  FOR  EACH  SHORT-TERM
 RENTAL HOST SIMULTANEOUSLY ADVERTISING MORE THAN ONE DISTINCT ADDRESS AS
 A  SHORT-TERM  RENTAL  DURING  THE REPORTING PERIOD.   HOSTING PLATFORMS
 SHALL NOT HAVE THE OBLIGATION TO  DISCLOSE  ANY  LISTING  OR  HOST-LEVEL
 INFORMATION  IF  THE DISCLOSURE COULD REASONABLY LEAD TO THE IDENTIFICA-
 TION OF A SPECIFIC PROPERTY OR SHORT-TERM RENTAL HOST.
   3. MAINTAIN RECORDS OF ALL TRANSACTIONS IN CITIES WITH A POPULATION OF
 A MILLION OR MORE FOR A PERIOD OF TWELVE MONTHS.
   4. INFORM SHORT-TERM RENTAL HOSTS OF THE REGISTRATION REQUIREMENT AND,
 IF REQUESTED TO DO SO, COLLECT AND TRANSMIT THE REQUIRED INFORMATION  TO
 THE  DIVISION  OF  HOUSING AND COMMUNITY RENEWAL ON BEHALF OF THE SHORT-
 TERM RENTAL HOST.
   § 292. REGULATIONS. THE DIVISION  OF  HOUSING  AND  COMMUNITY  RENEWAL
 SHALL  PROMULGATE  REGULATIONS NECESSARY AND APPROPRIATE TO ENFORCE THIS
 ARTICLE, INCLUDING REGULATIONS TO FACILITATE THE REGISTRATION OF  SHORT-
 TERM  RENTAL  HOSTS  AND  TO  FACILITATE INFORMATION SHARING BETWEEN AND
 AMONG THE DIVISION, HOSTING PLATFORMS, AND OTHER ENFORCEMENT AGENCIES.
   § 3. Section 304 of the multiple dwelling law is amended by  adding  a
 new subdivision 1-b to read as follows:
   1-B.  A.  EVERY PERSON WHO SHALL VIOLATE OR ASSIST IN THE VIOLATION OF
 ANY PROVISION OF SECTIONS TWO HUNDRED EIGHTY-NINE OR TWO HUNDRED  NINETY
 OF  THIS  CHAPTER SHALL BE GUILTY OF AN OFFENSE, AND ANY PERSON FOUND TO
 HAVE COMMITTED THREE OR MORE OFFENSES OF SUCH SECTIONS MAY BE PROHIBITED
 FROM OPERATING A SHORT-TERM RENTAL UNIT FOR A PERIOD OF ONE YEAR.
   B. THE MAXIMUM FINE FOR VIOLATING  SUBDIVISION  FOUR  OF  SECTION  TWO
 HUNDRED  EIGHTY-NINE OF THIS CHAPTER SHALL BE ONE THOUSAND DOLLARS FOR A
 FIRST OFFENSE; FOUR THOUSAND DOLLARS FOR THE SECOND OFFENSE;  AND  SEVEN
 THOUSAND  FIVE  HUNDRED DOLLARS FOR THE THIRD OR ANY SUBSEQUENT OFFENSE.
 THE MAXIMUM FINE FOR VIOLATING SUBDIVISION TWO OF  SECTION  TWO  HUNDRED
 EIGHTY-NINE  OF  THIS CHAPTER SHALL BE THE DIFFERENCE BETWEEN THE ANNUAL
 RENT GENERATED BY THE SHORT-TERM RENTAL AND THE ANNUAL LEGAL RENT,  PLUS
 AN  ADDITIONAL  FINE OF FIFTY DOLLARS FOR THE FIRST OFFENSE, ONE HUNDRED
 DOLLARS FOR THE SECOND OFFENSE, AND TWO HUNDRED FIFTY  DOLLARS  FOR  THE
 THIRD  OFFENSE.  THE  MAXIMUM  FINE  FOR  VIOLATING SUBDIVISION THREE OF
 SECTION TWO HUNDRED EIGHTY-NINE OF THIS CHAPTER SHALL BE THE  AMOUNT  OF
 REVENUE  GENERATED FROM THE SHORT-TERM RENTAL PLUS AN ADDITIONAL FINE OF
 FIFTY DOLLARS FOR THE FIRST OFFENSE, ONE HUNDRED DOLLARS FOR THE  SECOND
 OFFENSE,  AND TWO HUNDRED FIFTY DOLLARS FOR THE THIRD OFFENSE. THE MAXI-
 MUM FINE FOR ALL OTHER PROVISIONS OF SECTIONS TWO HUNDRED EIGHTY-NINE OR
 TWO HUNDRED NINETY OF THIS CHAPTER SHALL BE FIFTY DOLLARS  FOR  A  FIRST
 OFFENSE;  ONE  HUNDRED  DOLLARS  FOR THE SECOND OFFENSE; AND TWO HUNDRED
 FIFTY DOLLARS FOR THE THIRD OR ANY SUBSEQUENT OFFENSE.
   C. ANY VIOLATION UNDER THIS SUBDIVISION SHALL NOT BE A CRIME  AND  THE
 PENALTY  OR  PUNISHMENT  IMPOSED  THEREFOR  SHALL  NOT BE DEEMED FOR ANY
 PURPOSE A PENAL OR CRIMINAL PENALTY OR PUNISHMENT, AND SHALL NOT  IMPOSE
 ANY DISABILITY UPON OR AFFECT OR IMPAIR THE CREDIBILITY AS A WITNESS, OR
 OTHERWISE, OF ANY PERSON CONVICTED THEREOF.
   § 4. 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 and two new paragraphs 9 and 10 are added to
 read as follows:

 S. 7182                             5
 
   (c) When used in this article for the  purposes  of  the  tax  imposed
 under  subdivision  (e)  of section eleven hundred five, AND SUBDIVISION
 (A) OF SECTION ELEVEN HUNDRED FOUR, 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
 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.    RENT
 SHALL  NOT INCLUDE A SEPARATELY STATED FEE OR SIMILAR CHARGE PAID BY THE
 OCCUPANT TO THE HOSTING PLATFORM FOR: (I) PROVIDING THE FORUM IN  WHICH,
 OR  BY  MEANS OF WHICH, THE OFFER OF OCCUPANCY IS ACCEPTED, INCLUDING AN
 INTERNET WEBSITE OR SIMILAR FORUM; (II) ARRANGING FOR  THE  EXCHANGE  OF
 INFORMATION  OR  MESSAGES  BETWEEN  THE OCCUPANT AND THE OPERATOR OF THE
 HOTEL; OR (III) FACILITATING PAYMENT BETWEEN THE OCCUPANT AND THE OPERA-
 TOR OF THE HOTEL.
   (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:

 S. 7182                             6
 
   (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.
   § 5. 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.
   § 6. Subdivision (a) of section 1104 of the tax law, as added by chap-
 ter 3 of the laws of 2004, is amended to read as follows:
   (a)  Imposition.  In  addition to any other fee or tax imposed by this
 article or any other law, on and after April first, two  thousand  five,
 there  is  hereby imposed within the territorial limits of a city with a
 population of a million or more and there shall be paid a  unit  fee  on
 every  occupancy  of a unit in a hotel in such city SUBJECT TO TAX UNDER
 PARAGRAPHS ONE THROUGH  THREE  OF  SUBDIVISION  (E)  OF  SECTION  ELEVEN
 HUNDRED  FIVE OF THIS PART at the rate of one dollar and fifty cents per
 unit per day, except that such unit fee shall not be  imposed  upon  (1)
 occupancy  by a permanent resident or (2) where the rent per unit is not
 more than at the rate of two dollars per day.
   § 7. 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  WHERE  THE
 HOSTING  PLATFORM  VOLUNTARILY CONSENTS TO ASSUME THE TAX COLLECTION AND
 REMITTANCE RESPONSIBILITIES OF AN OPERATOR OF A HOTEL UNLESS RELIEVED OF
 SUCH OBLIGATION PURSUANT TO PARAGRAPH FOUR 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  proprietor-
 ship  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 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 certificate of registra-
 tion pursuant to section eleven hundred thirty-four OF THIS PART.
   §  8.  Section 1132 of the tax law is amended by adding a new subdivi-
 sion (l) to read as follows:
   (L)(1) A HOSTING PLATFORM MAY ENTER INTO A  VOLUNTARY  AGREEMENT  WITH
 THE  COMMISSIONER,  UNDER  WHICH  THE HOSTING PLATFORM SHALL COLLECT AND
 REMIT TAXES ON OCCUPANCIES OF RENTALS OF HOTELS ON OR AFTER  THE  EFFEC-
 TIVE  DATE  OF  THE  VOLUNTARY  AGREEMENT; PROVIDED HOWEVER, THAT WHEN A
 HOSTING PLATFORM ENTERS INTO SUCH A VOLUNTARY  AGREEMENT,  IT  SHALL  BE
 REQUIRED  TO (I) COLLECT FROM THE OCCUPANTS THE APPLICABLE TAXES ARISING
 FROM SUCH OCCUPANCIES; (II) COMPLY WITH ALL THE PROVISIONS OF THIS ARTI-

 S. 7182                             7
 
 CLE 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  INFORMA-
 TION AS REQUIRED BY THE COMMISSIONER 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)  NO  HOSTING  PLATFORM SHALL BE REQUIRED TO LIST ANY OPERATOR OF A
 HOTEL ON ANY RETURN REQUIRED TO BE FILED UNDER THIS ARTICLE AND  ARTICLE
 TWENTY-NINE  OF  THIS  CHAPTER OR UNDER ANY REGULATIONS ADOPTED PURSUANT
 THERETO. AUDITS OF ANY HOSTING PLATFORM SHALL BE CONDUCTED SOLELY ON THE
 BASIS OF THE TAX IDENTIFICATION  NUMBER  ASSOCIATED  WITH  EACH  HOSTING
 PLATFORM AND SHALL NOT BE CONDUCTED DIRECTLY OR INDIRECTLY ON ANY OPERA-
 TOR OF A HOTEL OR ANY OCCUPANT TO WHOM OCCUPANCY IS RENTED FROM AN OPER-
 ATOR  OF A HOTEL, NOR SHALL ANY HOSTING PLATFORM BE REQUIRED TO DISCLOSE
 ANY PERSONALLY IDENTIFIABLE INFORMATION RELATING TO ANY  OPERATOR  OF  A
 HOTEL  OR  OCCUPANT  TO  WHOM  OCCUPANCY IS RENTED FROM AN OPERATOR OF A
 HOTEL.
   (4) 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.

 S. 7182                             8
 
   (5) THE COMMISSIONER MAY, IN HIS OR HER DISCRETION, (I) DEVELOP STAND-
 ARD 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; AND (II) PROVIDE BY REGULATION OR OTHER-
 WISE THAT THE INCLUSION OF SUCH LANGUAGE IN AN AGREEMENT BETWEEN A HOST-
 ING  PLATFORM  AND  THE COMMISSIONER AS PROVIDED FOR IN PARAGRAPH ONE OF
 THIS SUBDIVISION SHALL, UPON NOTICE  TO  THE  OPERATOR,  HAVE  THE  SAME
 EFFECT AS AN OPERATOR'S ACCEPTANCE OF A CERTIFICATE OF COLLECTION FROM A
 HOSTING PLATFORM UNDER PARAGRAPH FOUR OF THIS SUBDIVISION.
   (6)  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-
 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.
   (7)  INFORMATION  PROVIDED  BY  A HOSTING PLATFORM TO THE COMMISSIONER
 SHALL BE  CONFIDENTIAL.  SUCH  CONFIDENTIAL  INFORMATION  SHALL  NOT  BE
 DISCLOSED  BY  THE  COMMISSIONER  UNLESS  THE HOSTING PLATFORM HAS GIVEN
 WRITTEN CONSENT TO MAKE SUCH DISCLOSURE OR THERE IS AN AGREEMENT BETWEEN
 THE HOSTING PLATFORM AND  THE  COMMISSIONER  TO  MAKE  SUCH  DISCLOSURE.
 NOTWITHSTANDING ANY LAW TO THE CONTRARY, INFORMATION PROVIDED BY A HOST-
 ING  PLATFORM SHALL NOT BE SUBJECT TO ARTICLE SIX OF THE PUBLIC OFFICERS
 LAW AND SHALL NOT BE PROVIDED TO ANY OTHER AGENCY OF THE STATE,  LOCALI-
 TY, OR ANY OTHER GOVERNMENT ENTITY OR POLITICAL SUBDIVISION.
   §  9.  Section 1202 of the tax law is amended by adding a new subdivi-
 sion (h) to read as follows:
   (H)  IT  IS  EXPRESSLY  RECOGNIZED  THAT  ANY  COUNTY  AUTHORIZED  AND
 EMPOWERED TO IMPOSE HOTEL, MOTEL, OR OCCUPANCY TAXES PURSUANT TO SUBPART
 A  OF  PART  ONE  OF THIS ARTICLE HAS THE AUTHORITY TO PERMIT THE COUNTY
 AGENCY THAT ADMINISTERS SUCH TAXES TO ENTER  INTO  VOLUNTARY  AGREEMENTS
 WITH  ANY  PERSON  OR  THIRD PARTY, INCLUDING BUT NOT LIMITED TO HOSTING
 PLATFORMS, TO PERMIT SUCH PERSON, THIRD PARTY, OR  PLATFORM  TO  COLLECT
 AND  REMIT  SUCH  TAXES  ON  BEHALF  OF THE PARTY OR PARTIES REQUIRED TO
 COLLECT AND REMIT THEM UNDER  THE  APPLICABLE  STATUTES.  THE  VOLUNTARY
 AGREEMENT  SHALL  BE  EVINCED BY A SIGNED, WRITTEN AGREEMENT BETWEEN THE
 COUNTY AGENCY THAT ADMINISTERS SUCH TAXES AND THE PERSON OR THIRD  PARTY
 ASSUMING THE OBLIGATION TO COLLECT AND REMIT THE TAXES.
   § 10. Section 1 of chapter 161 of the laws of 1970, relating to enabl-
 ing  any  city  having a population of one million or more to impose and
 collect taxes on the occupancy of hotel rooms in such city,  is  amended
 by adding a new subdivision 11 to read as follows:
   (11) IT IS EXPRESSLY RECOGNIZED THAT ANY CITY AGENCY ADMINISTERING THE
 TAXES AUTHORIZED BY THIS ACT IS PERMITTED TO ENTER INTO VOLUNTARY AGREE-
 MENTS WITH ANY PERSON OR THIRD PARTY, INCLUDING BUT NOT LIMITED TO HOST-
 ING  PLATFORMS,  TO  PERMIT  SUCH  PERSON,  THIRD  PARTY, OR PLATFORM TO
 COLLECT AND REMIT SUCH TAXES ON BEHALF OF THE PARTY OR PARTIES  REQUIRED
 TO  COLLECT  AND REMIT THEM UNDER THE APPLICABLE STATUTES. THE VOLUNTARY
 AGREEMENT SHALL BE EVINCED BY A SIGNED, WRITTEN  AGREEMENT  BETWEEN  THE
 CITY  AGENCY  RESPONSIBLE  FOR ADMINISTERING THE TAXES AND THE PERSON OR
 THIRD PARTY ASSUMING THE OBLIGATION TO COLLECT AND REMIT THE TAXES.
   § 11. This act shall take effect on  the  one  hundred  twentieth  day
 after it shall have become a law.