S T A T E   O F   N E W   Y O R K
 ________________________________________________________________________
 
                                   1140
 
                        2023-2024 Regular Sessions
 
                           I N  A S S E M B L Y
 
                             January 13, 2023
                                ___________
 
 Introduced  by M. of A. VANEL -- read once and referred to the Committee
   on Housing
 
 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.
         289. SHORT-TERM RENTAL UNITS AUTHORIZED.
         290. REGISTRATION.
         291. REQUIREMENTS OF HOSTING PLATFORMS.
 
  EXPLANATION--Matter in ITALICS (underscored) is new; matter in brackets
                       [ ] is old law to be omitted.
                                                            LBD03798-01-3
              

 A. 1140                             2
 
         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,  CHAPTER
 SEVEN  OF  SUBTITLE  S OF TITLE NINE OF NEW YORK'S COMPILATION OF CODES,
 RULES AND REGULATIONS, 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 CONSIDERED 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 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.
   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
 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.
   §  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.
 A. 1140                             3
 
   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
 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,  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
 A. 1140                             4
 
 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.
 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
 A. 1140                             5
 
 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.
   § 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
 A. 1140                             6
 
 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-
 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
 A. 1140                             7
 
 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
 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.