S T A T E   O F   N E W   Y O R K
 ________________________________________________________________________
 
                                   1658
 
                        2021-2022 Regular Sessions
 
                             I N  S E N A T E
 
                             January 14, 2021
                                ___________
 
 Introduced by Sens. SKOUFIS, HARCKHAM -- 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, 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:
 
   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  7-D
 to read as follows:
                                ARTICLE 7-D
                          SHORT-TERM RENTAL UNITS

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

                                                            LBD05843-01-1

 S. 1658                             2
 
 SECTION 288. DEFINITIONS.
         289. SHORT-TERM RENTAL UNITS AUTHORIZED.
         290. REGISTRATION.
         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;
   (E) IS NOT SUBJECT TO THE EMERGENCY HOUSING RENT CONTROL LAW, THE RENT
 AND REHABILITATION LAW OF THE CITY OF NEW YORK ENACTED PURSUANT  TO  THE
 LOCAL   EMERGENCY   HOUSING  RENT  CONTROL  LAW,  THE  EMERGENCY  TENANT
 PROTECTION ACT OF NINETEEN SEVENTY-FOUR,  THE  PUBLIC  HOUSING  LAW,  OR
 OTHERWISE  RENT SUBSIDIZED, RENT CONTROLLED, RENT STABILIZED, OR CONSID-
 ERED AFFORDABLE HOUSING; AND
   (F) 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 SHALL NOT OPERATE A RENT-STABILIZED DWELL-
 ING UNIT AS A SHORT-TERM RENTAL UNIT.
   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.

 S. 1658                             3
 
   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.
   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:

 S. 1658                             4
 
   (I)  THE  NUMBER  OF  DISTINCT  ADDRESSES SIMULTANEOUSLY ADVERTISED AS
 SHORT-TERM RENTALS DURING THE PRIOR REPORTING PERIOD FOR EACH SHORT-TERM
 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. The multiple residence law is amended by adding a new article 4-A
 to read as follows:
                                ARTICLE 4-A
                          SHORT-TERM RENTAL UNITS

 S. 1658                             5
 
 SECTION 80. DEFINITIONS.
         81. SHORT-TERM RENTAL UNITS AUTHORIZED.
         82. REGISTRATION.
         83. REQUIREMENTS OF HOSTING PLATFORMS.
         84. REGULATIONS.
   §  80.  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.
   § 81. 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 EIGHTY-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) IS NOT SUBJECT TO THE EMERGENCY HOUSING RENT CONTROL LAW, THE RENT
 AND  REHABILITATION  LAW OF THE CITY OF NEW YORK ENACTED PURSUANT TO THE
 LOCAL  EMERGENCY  HOUSING  RENT  CONTROL  LAW,  THE   EMERGENCY   TENANT
 PROTECTION  ACT  OF  NINETEEN  SEVENTY-FOUR,  THE PUBLIC HOUSING LAW, OR
 OTHERWISE RENT SUBSIDIZED, RENT CONTROLLED, RENT STABILIZED, OR  CONSID-
 ERED AFFORDABLE HOUSING; AND
   (F)  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 SHALL NOT OPERATE A  DWELLING  UNIT  AS  A
 SHORT-TERM  RENTAL UNIT IF THE UNIT IS A RENT-CONTROLLED UNIT SUBJECT TO
 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.
   3. 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.
   4. 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

 S. 1658                             6
 
 SHORT-TERM  RENTAL  HOSTS  WITH  THE  DIVISION  OF HOUSING AND COMMUNITY
 RENEWAL.
   5. 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.
   §  82.  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.
   § 83. 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 WITH  ANONYM-
 IZED  STATISTICS ON A QUARTERLY BASIS REGARDING THE SHORT-TERM RENTAL OF
 PROPERTIES ON THEIR PLATFORMS.  SUCH REPORT SHALL  BE  SUBMITTED  WITHIN
 THIRTY DAYS FOLLOWING THE END OF EACH CALENDAR QUARTER IN WHICH IT OPER-
 ATES  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,  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
 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

 S. 1658                             7
 
 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. 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.
   § 84. REGULATIONS. THE DIVISION OF HOUSING AND COMMUNITY RENEWAL SHALL
 PROMULGATE  REGULATIONS  NECESSARY AND APPROPRIATE TO ENFORCE THIS ARTI-
 CLE, 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.
   §  5. Section 304 of the multiple residence law is amended by adding a
 new subdivision 1-a to read as follows:
   1-A. A. EVERY PERSON WHO SHALL VIOLATE OR ASSIST IN THE  VIOLATION  OF
 ANY PROVISION OF SECTIONS EIGHTY-ONE OR EIGHTY-TWO 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 TWO OF SECTION EIGHTY-
 ONE 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  MAXIMUM  FINE  FOR  ALL  OTHER
 PROVISIONS OF SECTIONS EIGHTY-ONE OR EIGHTY-TWO 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.
   § 6. 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:
   (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.

 S. 1658                             8
 
   (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:
   (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.
   §  7.  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.
   § 8. 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,

 S. 1658                             9
 
 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.
   §  9.  Subdivision  1  of  section  1131 of the tax law, as amended by
 section 2 of part G of chapter 59 of the laws of  2019,  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;
 every operator of a hotel; [and] every marketplace provider with respect
 to  sales  of  tangible personal property it facilitates as described in
 paragraph one of subdivision (e) of section eleven hundred one  of  this
 article;  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 (M) 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 corpo-
 ration, partnership, limited liability company or individual proprietor-
 ship in complying with any requirement of this article, or has so acted;
 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 certificate of
 registration  pursuant  to  section  eleven  hundred thirty-four of this
 part.
   § 10. Section 1132 of the tax law is amended by adding a new  subdivi-
 sion (m) to read as follows:
   (M)(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-
 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

 S. 1658                            10
 
 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.
   (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

 S. 1658                            11
 
 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.
   §  11. 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 THIS
 SUBPART 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.
   § 12. 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.
   §  13.  Nothing  in this act shall affect the validity of an otherwise
 lawful lease agreement or regulation of cooperatives or condominiums.
   § 14. This act  shall take effect on the  one  hundred  twentieth  day
 after it shall have become a law.

                            
 
                     S T A T E   O F   N E W   Y O R K
 ________________________________________________________________________
 
                                  1658--A
 
                        2021-2022 Regular Sessions
 
                             I N  S E N A T E
 
                             January 14, 2021
                                ___________
 
 Introduced by Sens. SKOUFIS, COONEY, HARCKHAM, HINCHEY, REICHLIN-MELNICK
   -- 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

 AN  ACT  to amend the multiple dwelling law, the tax law and 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 the regulation of  short-term
   rental units
 
   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  7-D
 to read as follows:
                                ARTICLE 7-D
                          SHORT-TERM RENTAL UNITS
 SECTION 288. DEFINITIONS.
 
  EXPLANATION--Matter in ITALICS (underscored) is new; matter in brackets
                       [ ] is old law to be omitted.
              

                                                            LBD05843-04-1

 S. 1658--A                          2
 
         289. SHORT-TERM RENTAL UNITS AUTHORIZED.
         290. REGISTRATION.
         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  AN  OPERATOR OF A HOTEL, FACILITATES THE OCCUPANCY OF A
 HOTEL. A PERSON "FACILITATES THE OCCUPANCY OF A HOTEL" BY,  IN  EXCHANGE
 FOR A FEE, EITHER: (A) PROVIDING THE FORUM IN WHICH AN OPERATOR CAN LIST
 OR  ADVERTISE  A  HOTEL  FOR  OCCUPANCY;  OR (B) PROVIDING THE FORUM, IN
 WHICH, OR BY MEANS OF WHICH, THE OFFER FOR OCCUPANCY IS ACCEPTED.
   § 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;
   (E) IS NOT SUBJECT TO THE EMERGENCY HOUSING RENT CONTROL LAW, THE RENT
 AND REHABILITATION LAW OF THE CITY OF NEW YORK ENACTED PURSUANT  TO  THE
 LOCAL   EMERGENCY   HOUSING  RENT  CONTROL  LAW,  THE  EMERGENCY  TENANT
 PROTECTION ACT OF NINETEEN SEVENTY-FOUR,  THE  PUBLIC  HOUSING  LAW,  OR
 OTHERWISE  RENT SUBSIDIZED, RENT CONTROLLED, RENT STABILIZED, OR CONSID-
 ERED AFFORDABLE HOUSING; AND
   (F) IS INSURED FOR AT LEAST FIVE HUNDRED 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 SHALL NOT OPERATE A RENT-STABILIZED DWELL-
 ING UNIT AS A SHORT-TERM RENTAL UNIT.
   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.
   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

 S. 1658--A                          3
 
 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.
   4.  HOSTING  PLATFORMS  ARE  AUTHORIZED TO FACILITATE THE REGISTRATION
 PROCESS BY COLLECTING THE REQUIRED APPLICATION INFORMATION AND TRANSMIT-
 TING IT TO THE DIVISION OF HOUSING AND COMMUNITY RENEWAL FOR  PROCESSING
 IF THE PLATFORM HAS OBTAINED SHORT-TERM RENTAL HOST CONSENT.
   § 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. MAINTAIN RECORDS OF ALL TRANSACTIONS IN CITIES WITH A POPULATION OF
 A MILLION OR MORE FOR A PERIOD OF TWELVE MONTHS.
   3.  INFORM SHORT-TERM RENTAL HOSTS OF THE REGISTRATION REQUIREMENT AND
 REGULATIONS UNDER THIS ARTICLE.
   § 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 SECTION TWO HUNDRED  EIGHTY-NINE  OR
 TWO  HUNDRED  NINETY OF THIS CHAPTER SHALL BE FIVE HUNDRED DOLLARS FOR A
 FIRST OFFENSE; AND ONE THOUSAND DOLLARS FOR THE SECOND 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

 S. 1658--A                          4
 
 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:
   (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, SHORT-TERM RENTAL UNITS AS DEFINED IN  PARAGRAPH  NINE
 OF  THIS  SUBDIVISION,  AND  A BUNGALOW OR SIMILAR FURNISHED LIVING UNIT
 THAT IS LIMITED TO A SINGLE FAMILY OCCUPANCY AND DOES NOT PROVIDE HOUSE-
 KEEPING, FOOD, OR OTHER COMMON HOTEL SERVICES, INCLUDING BUT NOT LIMITED
 TO ENTERTAINMENT OR PLANNED ACTIVITIES.
   (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. THIS TERM DOES NOT INCLUDE A HOSTING PLAT-
 FORM AS DEFINED IN PARAGRAPH TEN OF THIS SUBDIVISION.
   (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 BY THE OPERATOR to be paid as
 a condition for occupancy, valued in money, whether received in money or
 otherwise and whether [received] COLLECTED by the operator [or a], HOST-
 ING  PLATFORM,  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.  A HOSTING PLATFORM IS NOT A ROOM REMARKETER.
   (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, FACILITATES THE OCCUPANCY OF A HOTEL.

 S. 1658--A                          5
 
 A PERSON "FACILITATES THE OCCUPANCY OF A HOTEL" BY, IN  EXCHANGE  FOR  A
 FEE,  EITHER:  (A)  PROVIDING THE FORUM IN WHICH AN OPERATOR CAN LIST OR
 ADVERTISE A HOTEL FOR OCCUPANCY; OR (B) PROVIDING THE FORUM IN WHICH, OR
 BY MEANS OF WHICH, THE OFFER FOR OCCUPANCY IS ACCEPTED.
   § 5. 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
 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.
   § 6. Subdivision 1 of section 1131 of  the  tax  law,  as  amended  by
 section  2  of  part  G of chapter 59 of the laws of 2019, 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;
 EVERY HOSTING PLATFORM WITH RESPECT TO  OCCUPANCIES  IT  FACILITATES  AS
 DESCRIBED  IN PARAGRAPH TEN OF SUBDIVISION (C) OF SECTION ELEVEN HUNDRED
 ONE OF THIS ARTICLE; every operator of a hotel EXCEPT  WITH  RESPECT  TO
 OCCUPANCIES  FACILITATED  BY  A  HOSTING PLATFORM; and every marketplace
 provider with respect to sales of tangible personal property it  facili-
 tates as described in paragraph one of subdivision (e) of section eleven
 hundred one of this article.  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 liabil-
 ity 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, or has
 so acted; 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 certificate of
 registration pursuant to section  eleven  hundred  thirty-four  of  this
 part.
   §  7.  Section 1132 of the tax law is amended by adding a new subdivi-
 sion (m) to read as follows:
   (M) 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.

 S. 1658--A                          6
 
   § 8. Section 1133 of the tax law is amended by adding a  new  subdivi-
 sion (g) to read as follows:
   (G) A HOSTING PLATFORM IS RELIEVED OF LIABILITY UNDER THIS ARTICLE FOR
 FAILURE  TO  COLLECT  THE  CORRECT  AMOUNT OF TAX TO THE EXTENT THAT THE
 HOSTING PLATFORM CAN SHOW THAT THE ERROR WAS DUE TO INCORRECT OR  INSUF-
 FICIENT  INFORMATION  GIVEN  TO  THE  HOSTING  PLATFORM BY THE OPERATOR,
 WHETHER INTENTIONAL OR UNINTENTIONAL.
   § 9. Section 1137 of the tax law is amended by adding a  new  subdivi-
 sion (g) to read as follows:
   (G)  A  HOSTING  PLATFORM  WHO FACILITATES THE OCCUPANCY OF A HOTEL IS
 RELIEVED FROM THE DUTY TO REMIT TO THE COMMISSIONER THE TAX  IMPOSED  BY
 THIS  ARTICLE  IN  REGARD  TO  A PARTICULAR OCCUPANCY IF, PURSUANT TO AN
 AGREEMENT WITH AN OPERATOR REGISTERED WITH THE COMMISSION AS REQUIRED BY
 SECTION ELEVEN HUNDRED THIRTY-FOUR OF THIS PART,  THE  HOSTING  PLATFORM
 AND  OPERATOR  AGREE  THAT  THE  OPERATOR  IS  REQUIRED TO REMIT THE TAX
 DIRECTLY TO THE COMMISSIONER. IN SUCH SITUATION, THE OPERATOR  SHALL  BE
 TREATED  AS IF IT COLLECTED THE TAX AND SHALL HAVE ALL OF THE RIGHTS AND
 OBLIGATIONS IMPOSED BY NEW YORK LAW ON PERSONS REQUIRED TO COLLECT  TAX,
 INCLUDING  BUT  NOT  LIMITED  TO THE LIABILITY IMPOSED BY SECTION ELEVEN
 HUNDRED THIRTY-THREE OF THIS PART.
   § 10. Section 1142 of the tax law is amended by adding a new  subdivi-
 sion 16 to read as follows:
   16.  NOTWITHSTANDING  ANY  PROVISION OF LAW TO THE CONTRARY, INCLUDING
 BUT NOT LIMITED TO SUBDIVISIONS FOUR, FIVE, AND SIX OF THIS SECTION,  NO
 HOSTING  PLATFORM  SHALL  BE REQUIRED TO LIST ANY OPERATOR OF A HOTEL ON
 ANY RETURN REQUIRED TO BE FILED WITH THE COMMISSIONER UNDER THE APPLICA-
 BLE TAX LAWS AND ANY REGULATIONS ADOPTED PURSUANT  THERETO.  INFORMATION
 PROVIDED  BY  A  HOSTING PLATFORM TO THE COMMISSIONER SHALL BE CONFIDEN-
 TIAL. 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  PLAT-
 FORM  AND  THE COMMISSIONER TO MAKE SUCH DISCLOSURE. NOTWITHSTANDING ANY
 LAW TO THE CONTRARY, INFORMATION PROVIDED BY A  HOSTING  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,  LOCALITY,  OR  ANY  OTHER
 GOVERNMENT  ENTITY OR POLITICAL SUBDIVISION. AUDITS OF ANY HOSTING PLAT-
 FORM 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 OPERATOR OF A HOTEL  OR  ANY  OCCUPANT  TO
 WHOM  OCCUPANCY  IS  RENTED  FROM  AN OPERATOR 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. PROVIDED, HOWEVER, THAT
 IF A HOSTING PLATFORM AND OPERATOR HAVE ENTERED INTO AN AGREEMENT PURSU-
 ANT TO SECTION ELEVEN HUNDRED THIRTY-SIX OF THIS PART, ONLY THE OPERATOR
 SHALL BE SUBJECT TO AUDIT BY THE COMMISSIONER.
   § 11. Section 1240 of the tax law, as amended by chapter  356  of  the
 laws of 2014, is amended to read as follows:
   §  1240.  Administration  and  collection.  The taxes authorized under
 sections twelve hundred one through twelve hundred four of this  article
 which are now imposed shall continue to be administered and collected by
 the  fiscal  or other officers of the city, county or school district in
 the same manner as such taxes have been administered  and  collected  by
 such  officers  immediately  prior  to the enactment of this article, in
 accordance with the applicable provisions of the charter, administrative
 code, local law, ordinance or resolution then in force, with such amend-

 S. 1658--A                          7
 
 ments in respect to administration and collection  as  may  be  enacted,
 EXCEPT  THAT  ANY  TAXES  THAT  COUNTIES  ARE AUTHORIZED TO IMPOSE UNDER
 SECTIONS TWELVE HUNDRED TWO-A THROUGH  TWELVE  HUNDRED  TWO-XX  OF  THIS
 ARTICLE  SHALL  BE IMPOSED ON THE SAME TRANSACTIONS SUBJECT TO TAX UNDER
 SUBDIVISION (E) OF SECTION ELEVEN HUNDRED FIVE OF  ARTICLE  TWENTY-EIGHT
 OF  THIS  CHAPTER,  AND  SHALL  BE  COLLECTED  BY ANY PERSON REQUIRED TO
 COLLECT TAX UNDER SECTION ELEVEN HUNDRED THIRTY-ONE OF  ARTICLE  TWENTY-
 EIGHT  OF  THIS  CHAPTER,  AND  SUCH  PERSON  SHALL HAVE ALL THE RIGHTS,
 DUTIES, AND RESPONSIBILITIES AS SET FORTH IN THE PROVISIONS OF  SECTIONS
 ELEVEN  HUNDRED THIRTY-ONE THROUGH ELEVEN HUNDRED FORTY-EIGHT OF ARTICLE
 TWENTY-EIGHT OF THIS CHAPTER.  PROVIDED, HOWEVER, IF A HOSTING  PLATFORM
 AND  A  COUNTY  HAVE  PREVIOUSLY ENTERED INTO AN AGREEMENT REGARDING THE
 COLLECTION OF TAX, THE TERMS OF SUCH AGREEMENT SHALL CONTINUE TO  GOVERN
 THE  COLLECTION  OF  SUCH  TAX.  Taxes  authorized under sections twelve
 hundred one through twelve hundred four of this article which may  here-
 after  be imposed by a city, county or school district shall be adminis-
 tered and collected in such manner as may be provided  in  its  charter,
 administrative  code,  local  laws, ordinances or resolutions, with such
 amendments in  respect  to  administration  and  collection  as  may  be
 enacted,  EXCEPT  THAT  ANY TAXES THAT COUNTIES ARE AUTHORIZED TO IMPOSE
 UNDER SECTIONS TWELVE HUNDRED TWO-A THROUGH  TWELVE  HUNDRED  TWO-XX  OF
 THIS  ARTICLE  SHALL  BE IMPOSED ON THE SAME TRANSACTIONS SUBJECT TO TAX
 UNDER SUBDIVISION (E) OF SECTION ELEVEN HUNDRED FIVE OF ARTICLE  TWENTY-
 EIGHT  OF THIS CHAPTER, AND SHALL BE COLLECTED BY ANY PERSON REQUIRED TO
 COLLECT TAX UNDER SECTION ELEVEN HUNDRED THIRTY-ONE OF  ARTICLE  TWENTY-
 EIGHT  OF  THIS  CHAPTER,  AND  SUCH  PERSON  SHALL HAVE ALL THE RIGHTS,
 DUTIES, AND RESPONSIBILITIES AS SET FORTH IN THE PROVISIONS OF  SECTIONS
 ELEVEN  HUNDRED THIRTY-ONE THROUGH ELEVEN HUNDRED FORTY-EIGHT OF ARTICLE
 TWENTY-EIGHT OF THIS CHAPTER. Notwithstanding any other provision of law
 to the contrary, the authorization to impose tax upon  the  transfer  of
 real  property pursuant to subdivision (b) of section twelve hundred one
 of this article, shall not, when the conveyance consists of  a  transfer
 of  property  made as a result of an order of the court in a foreclosure
 proceeding ordering the sale of such property, include the authorization
 to impose civil or criminal penalties, interest, or other liability upon
 the referee or sheriff effectuating the transfer.
   § 12. Subdivision 3 of section 1 of 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, is amended to read as follows:
   (3) Such local laws may provide that any tax imposed shall be paid  by
 the person liable therefor to the owner of the hotel room occupied or to
 the  person  entitled  to  be paid the rent or charge for the hotel room
 occupied for and on account of the city imposing the tax and  that  such
 owner  or  person entitled to be paid the rent or charge shall be liable
 for the collection and payment of the tax; and that such owner or person
 entitled to be paid the rent or charge shall  have  the  same  right  in
 respect  to collecting the tax from the person occupying the hotel room,
 or in respect to non-payment of the tax  by  the  person  occupying  the
 hotel  room, as if the tax were a part of the rent or charge and payable
 at the same time as the rent or  charge;  provided,  however,  that  the
 finance  administrator  or other fiscal officers of such city, specified
 in such local law, shall be joined as a party in any action or  proceed-
 ing brought to collect the tax by the owner or by the person entitled to
 be paid the rent or charge. NOTWITHSTANDING ANY PROVISION TO THE CONTRA-
 RY, A HOSTING PLATFORM, AS DEFINED IN PARAGRAPH 10 OF SUBDIVISION (C) OF

 S. 1658--A                          8
 
 SECTION  1101  OF  THE  TAX  LAW, SHALL COLLECT THE TAX AUTHORIZED TO BE
 IMPOSED BY THIS SECTION.
   §  13.  This  act   shall take effect on the one hundred twentieth day
 after it shall have become a law.