S T A T E   O F   N E W   Y O R K
 ________________________________________________________________________
 
                                   5665
 
                        2021-2022 Regular Sessions
 
                             I N  S E N A T E
 
                              March 15, 2021
                                ___________
 
 Introduced  by  Sen. KENNEDY -- read twice and ordered printed, and when
   printed to be committed to the Committee on Housing, Construction  and
   Community Development
 
 AN  ACT to amend the multiple residence law and the tax law, in relation
   to short-term residential rental of private dwellings in certain muni-
   cipalities

   THE PEOPLE OF THE STATE OF NEW YORK, REPRESENTED IN SENATE AND  ASSEM-
 BLY, DO ENACT AS FOLLOWS:
 
   Section 1. The multiple residence law is amended by adding a new arti-
 cle 2-A to read as follows:
                                ARTICLE 2-A
                    SHORT-TERM RESIDENTIAL RENTAL UNITS
 SECTION 20. DEFINITIONS.
         21. SHORT-TERM RESIDENTIAL RENTAL UNITS; REGULATION.
         22. REGISTRATION.
         23. EXCEPTION.
         24. TAX EXEMPTION IN CERTAIN CIRCUMSTANCES.
         24-A. PENALTIES.
   §  20.  DEFINITIONS.  FOR  THE PURPOSES OF THIS ARTICLE, THE FOLLOWING
 TERMS SHALL HAVE THE FOLLOWING MEANINGS:
   1. "SHORT-TERM RESIDENTIAL RENTAL UNIT" MEANS AN ENTIRE DWELLING UNIT,
 OR A ROOM, GROUP OF ROOMS, OTHER LIVING OR SLEEPING SPACE, OR ANY  OTHER
 SPACE WITHIN A DWELLING, MADE AVAILABLE FOR RENT BY GUESTS FOR LESS THAN
 THIRTY  CONSECUTIVE DAYS, WHERE THE UNIT IS OFFERED FOR TOURIST OR TRAN-
 SIENT USE BY THE HOST OF THE RESIDENTIAL UNIT.
   2. "SHORT-TERM RENTAL HOST" MEANS A PERSON IN VALID  LEGAL  POSSESSION
 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:
 
  EXPLANATION--Matter in ITALICS (underscored) is new; matter in brackets
                       [ ] is old law to be omitted.
                                                            LBD06894-01-1

              

 S. 5665                             2
 
   (A) PROVIDES A PLATFORM FOR COMPENSATION  THROUGH  WHICH  UNAFFILIATED
 THIRD  PARTY SHORT-TERM RENTAL HOSTS CAN OFFER TO RENT SHORT-TERM RENTAL
 UNITS; AND
   (B) COLLECTS A FEE IN CONNECTION WITH EITHER:
   (I)  PROVIDING  THE FORUM IN WHICH, OR BY MEANS OF WHICH, THE OFFER OF
 OCCUPANCY OF A SHORT-TERM RENTAL UNIT IS ACCEPTED; OR
   (II) PROVIDING THE FORUM IN WHICH A SHORT-TERM RENTAL HOST CAN LIST OR
 ADVERTISE SPACE IN A SHORT-TERM RENTAL UNIT.
   § 21. SHORT-TERM RESIDENTIAL RENTAL UNITS; REGULATION. 1. A SHORT-TERM
 RENTAL HOST MAY OPERATE A DWELLING  UNIT  AS  A  SHORT-TERM  RESIDENTIAL
 RENTAL UNIT PROVIDED SUCH DWELLING UNIT:
   (A)  IS REGISTERED IN ACCORDANCE WITH SECTION TWENTY-TWO OF THIS ARTI-
 CLE;
   (B) IS NOT USED TO PROVIDE SINGLE ROOM OCCUPANCY AS DEFINED BY  SUBDI-
 VISION FORTY-FOUR OF SECTION FOUR OF THIS CHAPTER;
   (C) INCLUDES A CONSPICUOUSLY POSTED EVACUATION DIAGRAM IDENTIFYING ALL
 MEANS OF EGRESS FROM THE UNIT AND THE BUILDING IN WHICH IT IS LOCATED;
   (D)  INCLUDES  A  CONSPICUOUSLY POSTED LIST OF EMERGENCY PHONE NUMBERS
 FOR POLICE, FIRE, AND POISON CONTROL;
   (E) HAS A WORKING FIRE-EXTINGUISHER; AND
   (F) IS INSURED BY AN INSURER LICENSED TO WRITE INSURANCE IN THIS STATE
 OR PROCURED BY A DULY LICENSED EXCESS LINE BROKER  PURSUANT  TO  SECTION
 TWO  THOUSAND ONE HUNDRED EIGHTEEN OF THE INSURANCE LAW FOR AT LEAST THE
 VALUE OF THE DWELLING, PLUS A MINIMUM OF THREE HUNDRED THOUSAND  DOLLARS
 COVERAGE FOR THIRD PARTY CLAIMS OF PROPERTY DAMAGE OR BODILY INJURY THAT
 ARISE  OUT OF THE OPERATION OF A SHORT-TERM RENTAL UNIT. NOTWITHSTANDING
 ANY OTHER PROVISION OF LAW, NO INSURER SHALL BE REQUIRED TO PROVIDE SUCH
 COVERAGE.
   2. OCCUPANCIES OF A SHORT-TERM RENTAL UNIT SHALL BE SUBJECT  TO  TAXES
 AND  FEES  PURSUANT  TO ARTICLES TWENTY-EIGHT AND TWENTY-NINE OF THE TAX
 LAW AND APPLICABLE LOCAL LAWS.
   3. SHORT-TERM RENTAL HOSTS SHALL MAINTAIN  RECORDS  RELATED  TO  GUEST
 STAYS  FOR  TWO YEARS FOLLOWING THE END OF THE CALENDAR YEAR IN WHICH AN
 INDIVIDUAL RENTAL STAY OCCURRED, INCLUDING THE DATE OF EACH STAY AND THE
 IDENTITY AND NUMBER OF GUESTS, THE COST FOR EACH STAY,  INCLUDING  RELE-
 VANT TAX, AND RECORDS RELATED TO THEIR REGISTRATION AS SHORT-TERM RENTAL
 HOSTS  WITH  THE  DEPARTMENT OF STATE. AS A REQUIREMENT FOR REGISTRATION
 UNDER SECTION TWENTY-TWO OF THIS  ARTICLE,  HOSTS  SHALL  PROVIDE  THESE
 RECORDS  TO  THE  DEPARTMENT OF STATE ON AN ANNUAL BASIS. THE DEPARTMENT
 MAY SHARE THIS REPORT WITH COUNTY, CITY, TOWN, OR VILLAGE GOVERNMENTS.
   4. NOTWITHSTANDING THE PROVISIONS OF ANY OTHER LAW  OR  ADMINISTRATIVE
 ACTION  TO  THE CONTRARY, HOSTING PLATFORMS SHALL DEVELOP AND MAINTAIN A
 REPORT RELATED TO SHORT-TERM RENTAL UNIT GUEST STAYS  THAT  THE  HOSTING
 PLATFORM HAS FACILITATED IN THE STATE FOR TWO YEARS FOLLOWING THE END OF
 THE  CALENDAR  YEAR  IN  WHICH  AN  INDIVIDUAL RENTAL STAY OCCURRED. THE
 REPORT SHALL INCLUDE THE DATES OF EACH STAY AND THE IDENTITY AND  NUMBER
 OF  GUESTS, THE COST FOR EACH STAY, INCLUDING RELEVANT TAX, THE PHYSICAL
 ADDRESS, INCLUDING ANY UNIT DESIGNATION, OF EACH SHORT-TERM RENTAL  UNIT
 BOOKED,  THE  FULL LEGAL NAME OF EACH SHORT-TERM RENTAL UNIT'S HOST, AND
 EACH SHORT-TERM RENTAL UNIT'S  REGISTRATION  NUMBER.  HOSTING  PLATFORMS
 SHALL  MAKE  THIS  REPORT  AND,  WHERE  APPLICABLE ALL RELEVANT RECORDS,
 AVAILABLE TO THE DEPARTMENT OF STATE CONSISTENT  IN  RESPONSE  TO  VALID
 LEGAL  PROCESS.  THE DEPARTMENT MAY SHARE THIS REPORT WITH COUNTY, CITY,
 TOWN, OR VILLAGE GOVERNMENTS WHEN LAWFULLY REQUESTED.
   5. SHORT-TERM RENTAL HOSTS MAY ONLY LIST  ONE  UNIT  ON  A  SHORT-TERM
 RENTAL PLATFORM.

 S. 5665                             3
 
   6.  IT  SHALL BE UNLAWFUL FOR A HOSTING PLATFORM TO FACILITATE BOOKING
 TRANSACTIONS FOR SHORT-TERM RENTAL UNITS LOCATED IN THIS  STATE  IF  THE
 SHORT-TERM  RENTAL  UNIT  AND ITS OWNER OR TENANT HAVE NOT BEEN ISSUED A
 CURRENT, VALID REGISTRATION BY THE DEPARTMENT OF STATE  AND  THE  SHORT-
 TERM  RENTAL  UNIT IS NOT OTHERWISE LAWFUL AT THE TIME IT IS RENTED BY A
 GUEST.
   7. THE PROVISIONS OF THIS ARTICLE SHALL APPLY TO MUNICIPALITIES WITH A
 POPULATION LESS THAN ONE MILLION.
   § 22. REGISTRATION. 1. SHORT-TERM RENTAL HOSTS SHALL  BE  REQUIRED  TO
 REGISTER  A  SHORT-TERM  RESIDENTIAL  UNIT WITH THE DEPARTMENT OF STATE.
 ONLY HOSTS WHO ARE NATURAL PERSONS SHALL QUALIFY FOR REGISTRATION.
   2. REGISTRATION SHALL BE VALID FOR TWO YEARS,  AFTER  WHICH  TIME  THE
 SHORT-TERM  RENTAL  HOST  MAY  RENEW HIS OR HER REGISTRATION IN A MANNER
 PRESCRIBED BY THE DEPARTMENT OF  STATE.  THE  DEPARTMENT  OF  STATE  MAY
 REVOKE THE REGISTRATION OF A SHORT-TERM RENTAL HOST UPON A DETERMINATION
 THAT THE SHORT-TERM RENTAL HOST HAS VIOLATED ANY PROVISION OF THIS ARTI-
 CLE  AT  LEAST THREE TIMES IN TWO CALENDAR YEARS, AND MAY DETERMINE THAT
 THE SHORT-TERM RENTAL HOST SHALL BE INELIGIBLE FOR  REGISTRATION  FOR  A
 PERIOD  OF  UP  TO  TWELVE  MONTHS  FROM THE DATE THE THIRD VIOLATION IS
 DETERMINED TO HAVE OCCURRED.   LISTING OR  USING  A  DWELLING  UNIT,  OR
 PORTION  THEREOF,  AS  A  SHORT-TERM  RESIDENTIAL  RENTAL  UNIT  WITHOUT
 CURRENT, VALID REGISTRATION SHALL BE UNLAWFUL  AND  SHALL  MAKE  NATURAL
 PERSONS  INELIGIBLE  FOR REGISTRATION FOR A PERIOD OF TWELVE MONTHS FROM
 THE DATE THE VIOLATION IS DETERMINED TO HAVE OCCURRED.
   3. THE DEPARTMENT OF STATE SHALL SET A FEE FOR SHORT-TERM  RESIDENTIAL
 RENTAL UNIT REGISTRATION.
   4.  A SHORT-TERM RENTAL HOST SHALL INCLUDE THEIR CURRENT, VALID REGIS-
 TRATION NUMBER ON ALL OFFERINGS, LISTINGS OR ADVERTISEMENTS  FOR  SHORT-
 TERM RENTAL GUEST STAYS.
   5.  A  TENANT,  OR  OTHER  PERSON THAT DOES NOT OWN THE UNIT BUT IS IN
 VALID LEGAL POSSESSION OF A SHORT-TERM RENTAL UNIT,  SHALL  NOT  QUALIFY
 FOR  REGISTRATION IF THEY ARE NOT THE PERMANENT OCCUPANT OF THE DWELLING
 UNIT IN QUESTION AND HAVE NOT BEEN GRANTED PERMISSION IN WRITING BY  THE
 OWNER  FOR  ITS  SHORT-TERM  RENTAL, TO BE VERIFIED BY THE DEPARTMENT OF
 STATE.
   § 23. EXCEPTION. NOTWITHSTANDING THE PROVISIONS OF ANY  OTHER  LAW  TO
 THE CONTRARY, THIS ARTICLE SHALL NOT APPLY TO:
   1.  A  PRIVATE  DWELLING OR APARTMENT WHOSE PERMANENT RESIDENT, FAMILY
 MEMBER, OR OWNER REMAINS IN THE PRIVATE DWELLING OR  APARTMENT  FOR  THE
 DURATION  OF  ANY  RENTAL  PERIOD,  PROVIDED  HOWEVER, THAT SUCH PRIVATE
 DWELLING OR APARTMENT IS IN COMPLIANCE WITH THE STANDARDS SET  FORTH  IN
 THE LAW FOR BED AND BREAKFAST ESTABLISHMENTS; OR
   2. INCIDENTAL AND OCCASIONAL OCCUPANCY OF SUCH DWELLING UNIT FOR FEWER
 THAN THIRTY CONSECUTIVE DAYS BY OTHER NATURAL PERSONS WHEN THE PERMANENT
 OCCUPANTS  ARE TEMPORARILY ABSENT FOR PERSONAL REASONS, SUCH AS VACATION
 OR MEDICAL TREATMENT, PROVIDED THAT THERE IS  NO  MONETARY  COMPENSATION
 PAID TO THE PERMANENT OCCUPANTS FOR SUCH OCCUPANCY; OR
   §  24.  TAX  EXEMPTION  IN  CERTAIN  CIRCUMSTANCES. NO TAXES COLLECTED
 PURSUANT TO ARTICLE TWENTY-EIGHT OR TWENTY-NINE OF THE TAX LAW SHALL  BE
 IMPOSED  UPON THE SHORT-TERM RENTAL OF A UNIT IF THE HOST TRANSFERS SUCH
 SHORT-TERM RENTAL NOT MORE  THAN  FOURTEEN  DAYS  IN  A  CALENDAR  YEAR,
 PROVIDED, THAT THE HOST HAS FIRST: (I) REGISTERED WITH THE DEPARTMENT OF
 STATE  IN  ACCORDANCE  WITH SECTION TWENTY-TWO OF THIS ARTICLE; AND (II)
 FILED A DECLARATION WITH THE SECRETARY OF STATE, SIGNED BY THE OPERATOR,
 SETTING FORTH THE INTENTION TO TRANSFER THE SHORT-TERM  RENTAL  FOR  NOT
 MORE  THAN  FOURTEEN  DAYS  IN  A  CALENDAR YEAR. SUCH A DECLARATION, IF

 S. 5665                             4
 
 APPLICABLE, SHALL BE REQUIRED ANNUALLY IN A  MANNER  DETERMINED  BY  THE
 COMMISSIONER  OF  TAXATION AND FINANCE. IF THE OPERATOR RENTS THE SHORT-
 TERM RENTAL FOR FIFTEEN DAYS OR MORE IN THE SAME CALENDAR YEAR, OR FAILS
 TO REGISTER AND FILE A DECLARATION AS REQUIRED BY THIS SECTION, THEN THE
 OPERATOR  SHALL  BE  LIABLE  FOR THE PAYMENT OF REQUIRED TAXES COLLECTED
 PURSUANT TO ARTICLE TWENTY-EIGHT OR TWENTY-NINE OF THE TAX LAW,  INCLUD-
 ING  PAYMENT  OF  REQUIRED TAXES AND FEES ON THE FIRST FOURTEEN DAYS THE
 SHORT-TERM RENTAL WAS TRANSFERRED IN THE CALENDAR YEAR.
   § 24-A. PENALTIES. NOTWITHSTANDING THE PROVISIONS OF ANY OTHER LAW  TO
 THE  CONTRARY, ANYONE FOUND IN VIOLATION OF THE PROVISIONS OF THIS ARTI-
 CLE SHALL BE SUBJECT TO A CIVIL PENALTY OF NOT LESS  THAN  ONE  THOUSAND
 DOLLARS  NOR  MORE THAN TWENTY-FIVE THOUSAND DOLLARS FOR EACH VIOLATION.
 IN ADDITION TO SUCH CIVIL PENALTY, A SEPARATE ADDITIONAL PENALTY MAY  BE
 IMPOSED  OF  NOT  MORE  THAN  ONE THOUSAND DOLLARS FOR EACH DAY THAT THE
 VIOLATION IS NOT CORRECTED.
   § 2. Subdivision (c) of section 1101 of the tax law, as added by chap-
 ter 93 of the laws of 1965, paragraphs 2, 3,  4  and  6  as  amended  by
 section 2 and paragraph 8 as added by section 3 of part AA of chapter 57
 of  the  laws  of 2010, and paragraph 5 as amended by chapter 575 of the
 laws of 1965, is amended to read as follows:
   (c) When used in this article for the  purposes  of  the  tax  imposed
 under  subdivision  (e)  of section eleven hundred five OF THIS ARTICLE,
 AND SUBDIVISION (A) OF SECTION ELEVEN HUNDRED FOUR OF THIS ARTICLE,  the
 following terms shall mean:
   (1)  Hotel.  A  building  or portion of it which is regularly used and
 kept open as such for the lodging of guests. The term  "hotel"  includes
 an  apartment  hotel,  a  motel,  boarding house or club, whether or not
 meals are served, AND SHORT-TERM RENTAL UNITS.
   (2) Occupancy. The use or possession, or  the  right  to  the  use  or
 possession,  of  any  room  in a hotel. "Right to the use or possession"
 includes the rights of a room remarketer as described in paragraph eight
 of this subdivision.
   (3) Occupant. A person who, for a consideration, uses,  possesses,  or
 has  the  right  to use or possess, any room in a hotel under any lease,
 concession, permit, right of access, license to use or other  agreement,
 or  otherwise.  "Right  to use or possess" includes the rights of a room
 remarketer as described in paragraph eight of this subdivision.
   (4) Operator. Any person operating a hotel. Such term shall include  a
 room  remarketer  and  such room remarketer shall be deemed to operate a
 hotel, or portion thereof, with respect to which  such  person  has  the
 rights of a room remarketer.
   (5)  Permanent  resident. Any occupant of any room or rooms in a hotel
 for at least ninety consecutive days shall  be  considered  a  permanent
 resident with regard to the period of such occupancy.
   (6)  Rent.  The  consideration  received  for occupancy, including any
 service or other charge or amount required to be paid as a condition for
 occupancy, valued in money, whether received in money or  otherwise  and
 whether  received  by  the  operator  [or],  A  HOSTING PLATFORM, a room
 remarketer or another person on behalf of [either] ANY of them.
   (7) Room. Any room or rooms of any kind in any part or  portion  of  a
 hotel,  which  is  available for or let out for any purpose other than a
 place of assembly.
   (8) Room remarketer. A person who reserves, arranges for, conveys,  or
 furnishes  occupancy, whether directly or indirectly, to an occupant for
 rent in an amount determined by the room remarketer, directly  or  indi-
 rectly,  whether pursuant to a written or other agreement. Such person's

 S. 5665                             5
 
 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. (I) A PERSON OR  ENTITY  WHO,  PURSUANT  TO  AN
 AGREEMENT WITH AN OPERATOR OF A HOTEL:
   (A) PROVIDES A PLATFORM FOR COMPENSATION THROUGH WHICH AN UNAFFILIATED
 THIRD PARTY HOTEL OPERATOR OFFERS TO RENT SPACE IN A HOTEL; AND
   (B) COLLECTS A FEE IN CONNECTION WITH EITHER:
   (1)  PROVIDING  THE FORUM IN WHICH, OR BY MEANS OF WHICH, THE OFFER OF
 OCCUPANCY OF A HOTEL ROOM IS ACCEPTED; OR
   (2) PROVIDING THE FORUM IN WHICH A HOTEL OPERATOR CAN LIST  OR  ADVER-
 TISE SPACE IN A HOTEL FOR OCCUPANCY.
   (II)  A  HOSTING  PLATFORM  SHALL  NOT  INCLUDE A PERSON OR ENTITY WHO
 FACILITATES BOOKINGS OF HOTEL  ROOMS  SOLELY  ON  BEHALF  OF  AFFILIATED
 PERSONS  OR  ENTITIES,  INCLUDING  FRANCHISEES, OPERATING UNDER A SHARED
 HOTEL BRAND.
   § 3. Subdivision (e) of section 1105 of the  tax  law  is  amended  by
 adding a new paragraph 3 to read as follows:
   (3) THE RENT FOR EVERY OCCUPANCY OF A ROOM OR ROOMS IN A HOTEL OFFERED
 FOR  RENT  THROUGH  A  HOSTING  PLATFORM, AS DEFINED IN PARAGRAPH TEN OF
 SUBDIVISION (C) OF SECTION ELEVEN HUNDRED ONE OF THIS  ARTICLE,  REGARD-
 LESS  OF  WHETHER IT IS FURNISHED, LIMITED TO A SINGLE FAMILY OCCUPANCY,
 OR PROVIDES HOUSEKEEPING, FOOD, OR OTHER COMMON HOTEL SERVICES,  INCLUD-
 ING, BUT NOT LIMITED TO, ENTERTAINMENT OR PLANNED ACTIVITIES.
   §  4.  Subdivision  1  of  section  1131 of the tax law, as amended by
 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 UNLESS RELIEVED ON SUCH OBLIGATION PURSU-
 ANT  TO  PARAGRAPH  THREE  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 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.

 S. 5665                             6
 
   §  5.  Section 1132 of the tax law is amended by adding a new subdivi-
 sion (m) to read as follows:
   (M)(1)  A  HOSTING  PLATFORM SHALL BE REQUIRED TO (I) COLLECT FROM THE
 OCCUPANTS THE APPLICABLE  TAXES  ARISING  FROM  SUCH  OCCUPANCIES;  (II)
 COMPLY  WITH  ALL THE PROVISIONS OF THIS ARTICLE AND ARTICLE TWENTY-NINE
 OF THIS CHAPTER AND ANY  REGULATIONS  ADOPTED  PURSUANT  THERETO;  (III)
 REGISTER TO COLLECT TAX UNDER SECTION ELEVEN HUNDRED THIRTY-FOUR OF THIS
 PART; AND (IV) RETAIN RECORDS AND INFORMATION AS REQUIRED BY THE COMMIS-
 SIONER  AND  COOPERATE  WITH  THE  COMMISSIONER  TO  ENSURE  THE  PROPER
 COLLECTION AND REMITTANCE OF TAX IMPOSED, COLLECTED, OR REQUIRED  TO  BE
 COLLECTED UNDER THIS ARTICLE AND ARTICLE TWENTY-NINE OF THIS CHAPTER.
   (2)  IN  CARRYING  OUT  THE  OBLIGATIONS IMPOSED UNDER THIS SECTION, A
 HOSTING PLATFORM SHALL HAVE ALL THE DUTIES, BENEFITS,  AND  ENTITLEMENTS
 OF A PERSON REQUIRED TO COLLECT TAX UNDER THIS ARTICLE AND ARTICLE TWEN-
 TY-NINE  OF  THIS CHAPTER WITH RESPECT TO THE OCCUPANCIES GIVING RISE TO
 THE TAX OBLIGATION, INCLUDING THE RIGHT TO ACCEPT A CERTIFICATE OR OTHER
 DOCUMENTATION FROM AN OCCUPANT SUBSTANTIATING AN EXEMPTION OR  EXCLUSION
 FROM  TAX,  AS  IF  SUCH HOSTING PLATFORM WERE THE OPERATOR OF THE HOTEL
 WITH RESPECT TO SUCH OCCUPANCY,  INCLUDING  THE  RIGHT  TO  RECEIVE  THE
 REFUND  AUTHORIZED  BY  SUBDIVISION  (E)  OF THIS SECTION AND THE CREDIT
 ALLOWED BY SUBDIVISION (F) OF SECTION  ELEVEN  HUNDRED  THIRTY-SEVEN  OF
 THIS PART.
   (3) AN OPERATOR OF A HOTEL IS NOT A PERSON REQUIRED TO COLLECT TAX FOR
 PURPOSES  OF THIS PART WITH RESPECT TO TAXES IMPOSED UPON OCCUPANCIES OF
 HOTELS IF:
   (I) THE OPERATOR OF THE HOTEL CAN SHOW THAT THE OCCUPANCY WAS  FACILI-
 TATED BY A HOSTING PLATFORM WHO IS REGISTERED TO COLLECT TAX PURSUANT TO
 SECTION ELEVEN HUNDRED THIRTY-FOUR OF THIS PART; AND
   (II)  THE  OPERATOR  OF THE HOTEL ACCEPTED FROM THE HOSTING PLATFORM A
 PROPERLY COMPLETED CERTIFICATE OF COLLECTION IN A FORM PRESCRIBED BY THE
 COMMISSIONER CERTIFYING THAT THE HOSTING PLATFORM HAS AGREED  TO  ASSUME
 THE  TAX  COLLECTION  AND FILING RESPONSIBILITIES OF THE OPERATOR OF THE
 HOTEL; AND
   (III) ANY FAILURE OF THE HOSTING PLATFORM TO COLLECT THE PROPER AMOUNT
 OF TAX WITH RESPECT TO SUCH OCCUPANCY WAS NOT THE RESULT OF THE OPERATOR
 OF THE HOTEL PROVIDING INCORRECT INFORMATION TO  THE  HOSTING  PLATFORM,
 WHETHER INTENTIONAL OR UNINTENTIONAL.
   THIS  PROVISION  SHALL  BE  ADMINISTERED  IN  A MANNER CONSISTENT WITH
 SUBPARAGRAPH (I) OF PARAGRAPH ONE OF SUBDIVISION (C) OF THIS SECTION  AS
 IF  A  CERTIFICATE  OF COLLECTION WERE A RESALE OR EXEMPTION CERTIFICATE
 FOR  PURPOSES  OF  SUCH  SUBPARAGRAPH,  INCLUDING  WITH  REGARD  TO  THE
 COMPLETENESS  OF  SUCH  CERTIFICATE  OF COLLECTION AND THE TIMING OF ITS
 ACCEPTANCE BY THE OPERATOR OF THE HOTEL;  PROVIDED  HOWEVER,  THAT  WITH
 REGARD  TO  ANY  OCCUPANCIES  SOLD  BY AN OPERATOR OF THE HOTEL THAT ARE
 FACILITATED BY A HOSTING PLATFORM WHO IS AFFILIATED WITH SUCH  OPERATOR,
 THE  OPERATOR SHALL BE DEEMED LIABLE AS A PERSON UNDER A DUTY TO ACT FOR
 SUCH HOSTING PLATFORM FOR PURPOSES OF SUBDIVISION ONE OF SECTION  ELEVEN
 HUNDRED THIRTY-ONE OF THIS PART.
   (4)  THE  COMMISSIONER  MAY, IN HIS OR HER DISCRETION DEVELOP STANDARD
 LANGUAGE, OR APPROVE LANGUAGE DEVELOPED BY A HOSTING PLATFORM, IN  WHICH
 THE  HOSTING  PLATFORM  OBLIGATES ITSELF TO COLLECT THE TAX ON BEHALF OF
 ALL THE OPERATORS OF HOTELS.
   (5) IN THE EVENT AN OPERATOR OF A HOTEL IS A ROOM REMARKETER, AND  ALL
 OTHER  PROVISIONS  OF THIS SUBDIVISION ARE MET SUCH THAT A HOSTING PLAT-
 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

 S. 5665                             7
 
 PROVISIONS OF SUBDIVISION (E) OF SECTION ELEVEN HUNDRED NINETEEN OF THIS
 ARTICLE SHALL BE APPLICABLE.
   §  6.  Subpart  A of part 1 of article 29 of the tax law is amended by
 adding a new section 1200 to read as follows:
   § 1200. DEFINITION. FOR THE PURPOSES OF  THIS  ARTICLE  "HOTEL"  SHALL
 MEAN  A BUILDING OR PORTION OF SUCH BUILDING WHICH IS REGULARLY USED AND
 KEPT OPEN AS SUCH FOR THE LODGING OF GUESTS, INCLUDING: (A) AN APARTMENT
 HOTEL, (B) A MOTEL, (C) A BOARDING HOUSE OR CLUB, WHETHER OR  NOT  MEALS
 ARE  SERVED,  AND  (D) SHORT-TERM RESIDENTIAL RENTAL UNITS AS DEFINED IN
 SUBDIVISION ONE OF SECTION TWENTY OF THE MULTIPLE RESIDENCE LAW.
   § 7. Notwithstanding any other provisions of law to  the  contrary,  a
 county,  city, town, or village government may enact a local law prohib-
 iting or further limiting the listing  or  use  of  dwelling  units,  or
 portions thereof, as short-term residential rental units.
   § 8. If any provision of this act, or any application of any provision
 of  this  act, is held to be invalid, that shall not affect the validity
 or effectiveness of any other provision of this act,  or  of  any  other
 application  of  any  provision  of  this act, which can be given effect
 without that provision or application; and to that end,  the  provisions
 and applications of this act are severable.
   § 9. This act shall take effect on the one hundred twentieth day after
 it shall have become a law.