S T A T E   O F   N E W   Y O R K
 ________________________________________________________________________
 
                                   5686
 
                        2025-2026 Regular Sessions
 
                           I N  A S S E M B L Y
 
                             February 20, 2025
                                ___________
 
 Introduced by M. of A. ROMERO -- read once and referred to the Committee
   on Housing
 
 AN  ACT  to  amend the real property law and the tax law, in relation to
   short term rental units; amends a chapter of the laws of 2024 amending
   the real property law and the tax law relating to short-term  residen-
   tial  rental  of  private  dwellings  in  certain  municipalities,  as
   proposed in legislative bills numbers  S.  885-C  and  A.  4130-C,  in
   relation  to the effectiveness thereof; and repeals certain provisions
   of the tax law and such chapter relating to  the  authority  of  local
   governments to prohibit certain short term rental units
 
   THE  PEOPLE OF THE STATE OF NEW YORK, REPRESENTED IN SENATE AND ASSEM-
 BLY, DO ENACT AS FOLLOWS:
 
   Section 1. The article heading of article 12-D of  the  real  property
 law, as added by a chapter of the laws of 2024 amending the real proper-
 ty  law  and  the  tax  law relating to short-term residential rental of
 private dwellings in certain municipalities, as proposed in  legislative
 bills numbers S. 885-C and A. 4130-C, is amended to read as follows:
                    SHORT-TERM [RESIDENTIAL] RENTAL UNITS
   §  2. Section 447-a of the real property law, as added by a chapter of
 the laws of 2024 amending the real property law and the tax law relating
 to short-term residential rental of private dwellings in certain munici-
 palities, as proposed in legislative  bills  numbers  S.  885-C  and  A.
 4130-C, is amended to read as follows:
   §  447-a. Definitions. For the purposes of this article, the following
 terms shall have the following meanings:
   1. "COVERED JURISDICTION" MEANS EVERY COUNTY, CITY, TOWN, AND  VILLAGE
 IN THE STATE EXCEPT FOR:
   (A) A CITY WITH A POPULATION OF ONE MILLION OR MORE;
   (B) A COUNTY WITHIN A CITY WITH A POPULATION OF ONE MILLION OR MORE;
   (C)  A  COUNTY  WHICH  ENACTS A LOCAL LAW PURSUANT TO PARAGRAPH (B) OF
 SUBDIVISION ONE OF SECTION FOUR HUNDRED FORTY-SEVEN-C  OF  THIS  ARTICLE
 
  EXPLANATION--Matter in ITALICS (underscored) is new; matter in brackets
                       [ ] is old law to be omitted.
                                                            LBD02893-01-5
              

 A. 5686                             2
 
 STATING THAT SUCH COUNTY OPTS NOT TO ESTABLISH A REGISTRATION SYSTEM FOR
 SHORT-TERM  RENTAL  UNITS PURSUANT TO SUCH SUBDIVISION, PROVIDED THAT IF
 SUCH COUNTY REPEALS SUCH LOCAL LAW, SUCH COUNTY SHALL BECOME  A  COVERED
 JURISDICTION IMMEDIATELY UPON THE REPEAL OF SUCH LOCAL LAW;
   (D)  ANY CITY, TOWN, OR VILLAGE LOCATED WITHIN A COUNTY WHICH ENACTS A
 LOCAL LAW PURSUANT TO PARAGRAPH (B) OF SUBDIVISION ONE OF  SECTION  FOUR
 HUNDRED  FORTY-SEVEN-C OF THIS ARTICLE STATING THAT SUCH COUNTY OPTS NOT
 TO ESTABLISH A REGISTRATION SYSTEM FOR SHORT-TERM RENTAL UNITS  PURSUANT
 TO  SUCH  SUBDIVISION,  PROVIDED  THAT IF SUCH COUNTY REPEALS SUCH LOCAL
 LAW, SUCH CITY, TOWN, OR VILLAGE  WILL  BECOME  A  COVERED  JURISDICTION
 IMMEDIATELY  UPON  THE REPEAL OF SUCH LOCAL LAW UNLESS AFTER SUCH COUNTY
 ENACTED SUCH LOCAL LAW AND PRIOR TO SUCH  COUNTY  REPEALING  SUCH  LOCAL
 LAW,  SUCH  CITY,  TOWN,  OR VILLAGE ENACTS A LOCAL LAW CREATING ITS OWN
 REGISTRY FOR SHORT-TERM RENTAL UNITS OR  NON-COVERED  SHORT-TERM  RENTAL
 UNITS LOCATED WITHIN SUCH CITY, TOWN, OR VILLAGE;
   (E)  ANY COUNTY, CITY, TOWN, OR VILLAGE THAT HAS A REGISTRATION SYSTEM
 FOR NON-COVERED SHORT-TERM RENTAL UNITS OR SHORT-TERM RENTALS OF  DWELL-
 ING  UNITS  OR  OTHER  LIVING  OR SLEEPING SPACES, WITH THE COVERAGE AND
 REQUIREMENTS OF SUCH REGISTRATION  SYSTEM  AS  ESTABLISHED  PURSUANT  TO
 LOCAL  LAW,  WHERE SUCH REGISTRY EXISTS AS OF THE EFFECTIVE DATE OF THIS
 ARTICLE; AND
   (F) A COUNTY, CITY, TOWN, OR VILLAGE  THAT  HAS  LAWFULLY  ENACTED  OR
 LAWFULLY  ENACTS A LOCAL LAW PROHIBITING SHORT-TERM RENTAL UNITS OR NON-
 COVERED SHORT-TERM RENTAL UNITS, OR SHORT-TERM RENTALS OF DWELLING UNITS
 OR OTHER LIVING OR SLEEPING SPACES, WITHIN SUCH COUNTY, CITY,  TOWN,  OR
 VILLAGE, REGARDLESS OF WHETHER SUCH COUNTY, CITY, TOWN, OR VILLAGE IS OR
 IS  NOT  A COVERED JURISDICTION OR LOCATED WITHIN A COVERED JURISDICTION
 PRIOR TO SUCH ENACTMENT.
   2. "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  transient use by the short-term rental host of the residential unit,
 AND WHERE SUCH UNIT IS LOCATED IN A COVERED JURISDICTION.
   [2.] 3. "NON-COVERED SHORT-TERM 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 TRANSIENT USE BY A PERSON OR ENTITY IN LAWFUL POSSESSION OF THE UNIT,
 AND WHERE SUCH UNIT IS IN NEW YORK STATE BUT IS NOT LOCATED IN A COVERED
 JURISDICTION, PROVIDED THAT, HOWEVER, IN A CITY WITH A POPULATION OF ONE
 MILLION OR MORE, "NON-COVERED SHORT-TERM RENTAL UNIT" SHALL ALSO INCLUDE
 ANY  BUILDING  OR  PORTION OF A BUILDING THAT IS A SHORT-TERM RENTAL, AS
 SUCH TERM IS DEFINED IN SECTION 26-3101 OF CHAPTER THIRTY-ONE  OF  TITLE
 TWENTY-SIX OF THE ADMINISTRATIVE CODE OF THE CITY OF NEW YORK.
   4.  "Short-term  rental  host"  means  a  person  or  entity in lawful
 possession of a short-term rental unit who rents such unit to guests  in
 accordance with this article.
   [3.]  5.  "Booking  service" means a person or entity who, directly or
 indirectly:
   (a) provides one or more online, computer or  application-based  plat-
 forms that individually or collectively can be used to:
   (i)  list  or  advertise  offers  for short-term rentals OF SHORT-TERM
 RENTAL UNITS, and
   (ii) either accept such offers, or reserve or pay  for  such  rentals;
 and
 A. 5686                             3
 
   (b) charges, collects or receives a fee for the use of such a platform
 or for provision of any service in connection with a short-term rental[.
 A  booking  service  shall  not  be construed to include a platform that
 solely lists or advertises offers for short-term rentals]  OF  A  SHORT-
 TERM RENTAL UNIT.
   §  3. Section 447-b of the real property law, as added by a chapter of
 the laws of 2024 amending the real property law and the tax law relating
 to short-term residential rental of private dwellings in certain munici-
 palities, as proposed in legislative  bills  numbers  S.  885-C  and  A.
 4130-C, is amended to read as follows:
   §  447-b.  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 four hundred forty-sev-
 en-c of this article;
   (b) is not used to provide single room occupancy as defined by  subdi-
 vision  forty-four  of  section  four  of the multiple residence law and
 subdivision sixteen of section four of the multiple dwelling law;
   (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;
   (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.  SUCH  LIABILITY
 INSURANCE COVERAGE MAY BE SATISFIED BY INSURANCE MAINTAINED BY A BOOKING
 SERVICE  THAT  PROVIDES EQUAL OR GREATER COVERAGE IF A SHORT-TERM RENTAL
 HOST LISTS A SHORT-TERM RENTAL UNIT WITH SUCH BOOKING SERVICE.  Notwith-
 standing  any  other  provision  of law, no insurer shall be required to
 provide such coverage;
   (g) is not subject to the emergency tenant protection act of  nineteen
 seventy-four,  the  rent  stabilization  law of nineteen sixty-nine, the
 emergency housing rent control law, the  local  emergency  housing  rent
 control act or otherwise regulated or supervised by a federal, state, or
 local agency pursuant to any other law or rule or an agreement with such
 federal, state, or local agency;
   (h)  is  in  compliance with any additional health and safety require-
 ments OR ANY OTHER  REGULATORY  REQUIREMENTS  APPLICABLE  TO  SHORT-TERM
 RENTAL  UNITS established by [the municipality] ANY COVERED JURISDICTION
 IN WHICH SUCH SHORT-TERM RENTAL UNIT IS LOCATED; and
   (i) is not otherwise prohibited from operating as a short-term  rental
 unit by federal, state, or local law, rules, and regulations.
   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
 number of guests, the cost for each stay, including [relevant] AN ITEMI-
 ZATION OF THE SALES TAX AND HOTEL AND MOTEL OCCUPANCY tax COLLECTED, and
 records related to their registration as short-term  rental  hosts  with
 the  [department  of  state.  As  a  requirement  for registration under
 A. 5686                             4

 section four hundred forty-seven-c of this article,] COUNTY IN WHICH THE
 SHORT-TERM RENTAL UNIT IS LOCATED OR WITH THE MULTI-COUNTY REGISTRY THAT
 INCLUDES SUCH COUNTY.  SHORT-TERM  RENTAL  hosts  shall  [provide  these
 records to the department of state on an annual basis] MAKE SUCH RECORDS
 AVAILABLE  TO LOCAL ENFORCEMENT AGENCIES FOR THE COVERED JURISDICTION IN
 WHICH THE SHORT-TERM RENTAL UNIT IS  LOCATED  WHEN  LAWFULLY  REQUESTED.
 [The  department  shall  share  this  report with county, city, town, or
 village governments and shall  make  such  reports  available  to  local
 municipal  enforcement agencies upon request.  Where the booking service
 is the short-term rental host, the short-term rental host may be  exempt
 from  providing  such  report provided that the booking service includes
 all necessary information required of a short-term rental  host  in  the
 report required pursuant to subdivision four of this section.
   4.]  3.  (A)  Booking  services  shall [develop and maintain a report]
 COLLECT DATA RELATED TO ALL SHORT-TERM RENTAL UNIT GUEST STAYS THAT  THE
 BOOKING  SERVICE  FACILITATES  WITHIN  THE STATE. BOOKING SERVICES SHALL
 MAINTAIN SUCH DATA related to short-term rental unit  guest  stays  that
 the booking service has facilitated in the state for two years following
 the  end  of  the  calendar  year  in  which  an  individual rental stay
 occurred. The [report] DATA MAINTAINED BY BOOKING SERVICES shall include
 the dates of each stay and the number of guests, the cost for each stay,
 including [relevant] AN ITEMIZATION OF THE SALES TAX AND HOTEL AND MOTEL
 OCCUPANCY tax COLLECTED, the physical address, including any unit desig-
 nation, of each short-term rental unit booked, the full  legal  name  of
 each  short-term  rental  [unit's] UNIT host, and each short-term rental
 unit's registration number.  BEGINNING NINETY DAYS AFTER  THE  EFFECTIVE
 DATE  OF  THIS  ARTICLE,  AND  ON THE FIRST DAY OF EVERY JANUARY, APRIL,
 JULY, AND OCTOBER THEREAFTER, THE BOOKING SERVICE SHALL REPORT SUCH DATA
 TO EACH COUNTY WITHIN WHICH ANY SHORT-TERM RENTAL UNIT INCLUDED IN  SUCH
 DATA  IS  LOCATED.  In  the  event a booking service does not [adhere to
 subdivision two of section four hundred forty-seven-c of  this  article]
 COMPLY  WITH  ITS REPORTING OBLIGATIONS PURSUANT TO THIS SUBDIVISION, or
 more information is [deemed necessary by the department   of state,  the
 department  may access this report] REQUESTED BY THE ATTORNEY GENERAL OR
 A COVERED JURISDICTION OR ANY OF SUCH COVERED JURISDICTION'S ENFORCEMENT
 AGENCIES, THEN THE DATA REQUIRED TO BE REPORTED PURSUANT TO THIS  SUBDI-
 VISION and all relevant records from a booking service SHALL BE PRODUCED
 in  response  to valid legal process.  The [department] COUNTY WHICH HAS
 RECEIVED SUCH DATA FROM A BOOKING SERVICE shall share [this  report  and
 records] SUCH DATA with [county,] ALL city, town, or village governments
 LOCATED  WITHIN SUCH COUNTY WITHIN SIXTY DAYS OF RECEIVING SUCH DATA and
 shall make such [reports] DATA  available  to  [local  municipal]  CITY,
 TOWN,  OR    VILLAGE enforcement agencies [when lawfully requested] UPON
 REQUEST.  [Reports] SUCH DATA and any records provided to generate  such
 [reports]  DATA shall not be made publicly available [without the redac-
 tion of the full legal name of each short-term rental unit's  host,  the
 street  name and number of the physical address of any identified short-
 term rental unit and the unit's registration number].
   [5.]  (B) BOOKING SERVICES MAY REQUIRE SHORT-TERM RENTAL HOSTS,  AS  A
 TERM  OR  CONDITION OF SERVICE, TO CONSENT TO BOOKING SERVICES PRODUCING
 DATA PURSUANT TO PARAGRAPH (A) OF THIS SUBDIVISION.
   (C) NOTHING IN THIS SUBDIVISION SHALL PREVENT A COUNTY, CITY, TOWN, OR
 VILLAGE THAT IS NOT A COVERED JURISDICTION FROM ESTABLISHING,  AMENDING,
 OR  MAINTAINING ITS OWN BOOKING SERVICE REPORTING OBLIGATIONS, NOR SHALL
 THIS SUBDIVISION SUPERSEDE ANY EXISTING BOOKING SERVICE REPORTING  OBLI-
 A. 5686                             5
 
 GATIONS IN A COUNTY, CITY, TOWN, OR VILLAGE THAT IS NOT A COVERED JURIS-
 DICTION.
   4.  It  shall  be  unlawful for a booking service to collect a fee for
 facilitating booking transactions for  short-term  [residential]  rental
 units  [located  in  this state] if the booking service has not verified
 with the [department of state, or in cities with a population  over  one
 million  with  such city,] COUNTY IN WHICH THE SHORT-TERM RENTAL UNIT IS
 LOCATED OR MULTI-COUNTY REGISTRY THAT INCLUDES SUCH  COUNTY  the  short-
 term  rental  unit  and  its owner or tenant have been issued a current,
 valid registration by the [department of  state]  COUNTY  IN  WHICH  THE
 SHORT-TERM  RENTAL  UNIT IS LOCATED OR BY THE MULTI-COUNTY REGISTRY THAT
 INCLUDES SUCH COUNTY.
   5. NOTHING IN SUBDIVISIONS ONE,  TWO,  OR  SUBDIVISION  FOUR  OF  THIS
 SECTION,  OR IN PARAGRAPH (A) OF SUBDIVISION THREE OF THIS SECTION SHALL
 REQUIRE A SHORT-TERM RENTAL HOST OR BOOKING SERVICE TO COMPLY  WITH  THE
 REQUIREMENTS  OF  SUCH  SUBDIVISIONS AND PARAGRAPH BEFORE SUCH TIME AS A
 COUNTY HAS ESTABLISHED A REGISTRY OR MULTI-COUNTY REGISTRY  PURSUANT  TO
 PARAGRAPH  (A)  OF SUBDIVISION ONE OF SECTION FOUR HUNDRED FORTY-SEVEN-C
 OF THIS ARTICLE.
   6.   The provisions of this article  shall  apply  to  all  short-term
 [residential]  rental units [in the state]; provided,  however,  that  a
 [municipality] COUNTY, CITY, TOWN, OR VILLAGE, INCLUDING BUT NOT LIMITED
 TO A CITY WITH A POPULATION OF ONE MILLION OR MORE,  that  has  its  own
 short-term  [residential]  rental  unit OR NON-COVERED SHORT-TERM RENTAL
 UNIT registry OR ITS OWN REGISTRATION SYSTEM FOR SHORT-TERM  RENTALS  OF
 DWELLING UNITS OR OTHER LIVING OR SLEEPING SPACES, WITH THE COVERAGE AND
 REQUIREMENTS  OF  SUCH  REGISTRATION  SYSTEM  AS ESTABLISHED PURSUANT TO
 LOCAL LAW, as of the effective date of this article  may  continue  such
 registry  OR REGISTRATION SYSTEM and all short-term [residential] rental
 units OR NON-COVERED SHORT-TERM RENTAL UNITS in such [municipality shall
 be required to be registered with the department of  state.  In  a  city
 with  a  population  over one million, all short-term residential rental
 units] COUNTY, CITY, TOWN, OR VILLAGE  shall  only  register  with  such
 COUNTY, city, TOWN OR VILLAGE as provided in a local law, rule, or regu-
 lation  AND  SHALL NOT BE REQUIRED TO REGISTER PURSUANT TO THIS ARTICLE.
 [Municipalities] COUNTIES, CITIES, TOWNS, AND  VILLAGES,  INCLUDING  BUT
 NOT  LIMITED  TO  A  CITY WITH A POPULATION OF ONE MILLION OR MORE, with
 [short-term residential rental unit] SUCH registries as of the effective
 date of this article shall maintain  the  authority  to  manage,  AMEND,
 REPEAL,  AND  ESTABLISH  REQUIREMENTS  AND REGULATIONS FOR such EXISTING
 registries and to IMPOSE AND collect  fines [for] OR  OTHERWISE  ENFORCE
 violations    related  to  [the  registration  of short-term residential
 rental units with] such [municipal registry] REGISTRIES.  [A city with a
 population over one million that has  a  short-term  residential  rental
 registry  shall  provide  information  on  short-term residential rental
 units registered within such municipality to the department  of   state,
 on  a quarterly basis of each calendar year, in order for the department
 to maintain a current database of  all  short-term  residential    units
 registered  within the state. Municipalities with short-term residential
 rental unit registries as of the effective  date  of  this  article  may
 establish registration requirements and regulations in such municipality
 in  addition  to  the    requirements of this section. The department of
 state shall share the report required pursuant to subdivision  three  of
 this section with municipalities with short-term residential rental unit
 registries upon request. No municipality shall create its own short-term
 rental residential rental unit registry after the effective date of this
 A. 5686                             6

 article.]  WHERE  A  COUNTY,  CITY,  TOWN, OR VILLAGE, INCLUDING BUT NOT
 LIMITED TO A CITY WITH A POPULATION OF ONE MILLION OR MORE, HAS  SUCH  A
 REGISTRY AS OF THE EFFECTIVE DATE OF THIS ARTICLE, NOTHING IN THIS ARTI-
 CLE  SHALL PREVENT SUCH COUNTY, CITY, TOWN, OR VILLAGE FROM ENACTING AND
 ENFORCING LOCAL LAWS OR ORDINANCES WHICH MEET OR EXCEED THE STANDARDS OR
 REQUIREMENTS SET FORTH IN THIS ARTICLE.
   7. NO CITY, TOWN, OR VILLAGE SHALL CREATE ITS  OWN  SHORT-TERM  RENTAL
 UNIT  OR NON-COVERED SHORT-TERM RENTAL UNIT REGISTRY AFTER THE EFFECTIVE
 DATE OF THIS ARTICLE UNLESS SUCH CITY, TOWN OR VILLAGE IS NOT A  COVERED
 JURISDICTION  AND  IS NOT LOCATED WITHIN A COVERED JURISDICTION. A CITY,
 TOWN, OR VILLAGE WHICH IS NOT A COVERED JURISDICTION AND  WHICH  IS  NOT
 LOCATED  WITHIN A COVERED JURISDICTION MAY CREATE SUCH A REGISTRY. NOTH-
 ING IN THIS ARTICLE SHALL PREVENT A CITY, TOWN, OR VILLAGE THAT IS NOT A
 COVERED JURISDICTION AND IS NOT LOCATED WITHIN  A  COVERED  JURISDICTION
 FROM  ENACTING  AND  ENFORCING  LOCAL  LAWS  OR ORDINANCES WHICH MEET OR
 EXCEED THE STANDARDS OR REQUIREMENTS SET FORTH IN THIS ARTICLE.
   § 4. Section 447-c of the real property law, as added by a chapter  of
 the laws of 2024 amending the real property law and the tax law relating
 to short-term residential rental of private dwellings in certain munici-
 palities,  as  proposed  in  legislative  bills  numbers S. 885-C and A.
 4130-C, is amended to read as follows:
   § 447-c. Registration.  1.  (A) ALL COUNTIES THAT ARE  COVERED  JURIS-
 DICTIONS SHALL BE REQUIRED TO ESTABLISH A REGISTRATION SYSTEM FOR SHORT-
 TERM  RENTAL  UNITS  LOCATED  WITHIN SUCH COUNTY PROVIDED, HOWEVER, THAT
 COUNTIES MAY ESTABLISH SHARED REGISTRIES.
   (B) PARAGRAPH (A) OF THIS SUBDIVISION SHALL NOT APPLY  TO  ANY  COUNTY
 WHICH,  ON  OR  BEFORE  THE LATER OF DECEMBER THIRTY-FIRST, TWO THOUSAND
 TWENTY-FIVE OR NINE MONTHS AFTER THE EFFECTIVE  DATE  OF  THIS  SECTION,
 ADOPTS  A  LOCAL  LAW  STATING  THAT SUCH COUNTY OPTS NOT TO ESTABLISH A
 REGISTRATION SYSTEM FOR SHORT-TERM RENTAL UNITS PURSUANT TO THIS  SUBDI-
 VISION.  NO  SUCH  LOCAL  LAW MAY BE ADOPTED AFTER THE LATER OF DECEMBER
 THIRTY-FIRST, TWO THOUSAND TWENTY-FIVE, OR NINE MONTHS AFTER THE  EFFEC-
 TIVE DATE OF THIS SECTION, PROVIDED, HOWEVER, THAT A LOCAL LAW REPEALING
 SUCH LOCAL LAW MAY BE ADOPTED AFTER SUCH DATE.
   (C)  THE  ESTABLISHMENT  OF A COUNTY OR MULTI-COUNTY SHORT-TERM RENTAL
 UNIT REGISTRATION SYSTEM PURSUANT TO PARAGRAPH (A) OF  THIS  SUBDIVISION
 SHALL NOT PREVENT ANY CITY, TOWN, OR VILLAGE THEREIN FROM ENACTING LOCAL
 LAWS  OR REGULATIONS CONCERNING THE OPERATION OF SHORT-TERM RENTAL UNITS
 WITHIN SUCH CITY, TOWN, OR VILLAGE.
   (D) NOTWITHSTANDING ANY  OTHER  PROVISIONS  OF  THIS  ARTICLE  TO  THE
 CONTRARY, A COUNTY, CITY, TOWN, OR VILLAGE MAY ENACT A LOCAL LAW PROHIB-
 ITING  OR  FURTHER  LIMITING  THE  LISTING  OR USE OF DWELLING UNITS, OR
 PORTIONS THEREOF, AS SHORT-TERM RENTAL UNITS OR  NON-COVERED  SHORT-TERM
 RENTAL  UNITS, REGARDLESS OF WHETHER SUCH COUNTY, CITY, TOWN, OR VILLAGE
 IS OR IS NOT A COVERED JURISDICTION OR LOCATED WITHIN A  COVERED  JURIS-
 DICTION.
   2.  Short-term rental hosts shall be required to register a short-term
 [residential] rental unit with the [department of state]  COUNTY  WITHIN
 WHICH  SUCH  UNIT  IS  LOCATED  OR  WITH  THE MULTI-COUNTY REGISTRY THAT
 INCLUDES SUCH COUNTY.
   (a) Registration [with the department of state] shall be valid for two
 years, after which time the short-term rental host may renew the  regis-
 tration  in  a  manner prescribed by the [department of state] COUNTY IN
 WHICH THE SHORT-TERM RENTAL UNIT  IS  LOCATED  OR  BY  THE  MULTI-COUNTY
 REGISTRY THAT INCLUDES SUCH COUNTY.  The [department of state] COUNTY IN
 WHICH THE SHORT-TERM RENTAL UNIT IS LOCATED OR THE MULTI-COUNTY REGISTRY
 A. 5686                             7
 
 THAT  INCLUDES  SUCH  COUNTY 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
 CONSECUTIVE 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 of such determination or at the request of [a muni-
 cipality] THE COVERED JURISDICTION IN WHICH THE SHORT-TERM  RENTAL  UNIT
 IS  LOCATED  when such [municipality] COVERED JURISDICTION requests such
 revocation due to illegal occupancy.   Listing or  offering  a  dwelling
 unit,  or  portion  thereof,  as  a short-term [residential] rental unit
 without current, valid registration shall be  unlawful  and  shall  make
 persons  who  list  or offer such unit ineligible for registration for a
 period of twelve months from the date a determination  is  made  that  a
 violation  has  occurred.    ANY  COVERED JURISDICTION MAY CONTRACT WITH
 ANOTHER COVERED JURISDICTION TO PROVIDE EITHER PERSONNEL OR SERVICES  TO
 FACILITATE THE REGISTRATION OF SHORT-TERM RENTAL UNITS OR ENFORCEMENT OF
 SUCH REGISTRATIONS.
   (b) A short-term rental host shall include their current, valid regis-
 tration  number  on all offerings, listings or advertisements for short-
 term rental UNIT guest stays.
   (c) A tenant, or other person that does not own a unit that is used as
 a short-term rental unit but is in lawful  possession  of  a  short-term
 [residential]  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.  Proof  of written consent by the owner shall be provided to and
 verified by the [department of state or any municipality  with  its  own
 registration  system]  COUNTY  IN  WHICH  THE  SHORT-TERM RENTAL UNIT IS
 LOCATED OR BY THE MULTI-COUNTY REGISTRY THAT INCLUDES SUCH COUNTY before
 the issuing or renewal of a registration number.
   (d) The [department of state] COUNTY IN WHICH  THE  SHORT-TERM  RENTAL
 UNIT  IS  LOCATED OR THE MULTI-COUNTY REGISTRY THAT INCLUDES SUCH COUNTY
 shall make available to booking services the  data  necessary  to  allow
 booking  services  to  verify  the  registration  status of a short-term
 [residential] rental unit and that  the  unit  is  associated  with  the
 short-term rental host who registered the unit.
   (e)  [The]  NO  SHORT-TERM  RENTAL UNIT SHALL BE REGISTERED UNLESS THE
 short-term rental host [shall pay] HAS PAID THE application and  renewal
 registration  fees  in an amount to be established by the [department of
 state] COUNTY IN WHICH THE SHORT-TERM RENTAL  UNIT  IS  LOCATED  OR  THE
 MULTI-COUNTY REGISTRY THAT INCLUDES SUCH COUNTY.
   (f)  Such  APPLICATION AND registration [fee] FEES shall include a fee
 for the [use of the electronic verification system in an  amount  to  be
 established  by  the department of state which shall not exceed the cost
 to build, operate,  and  maintain  such  system]  ACTUAL  AND  NECESSARY
 EXPENSES ASSOCIATED WITH THE CONSTRUCTION, OPERATION, AND MAINTENANCE OF
 THE  COUNTY  OR  MULTI-COUNTY  REGISTRY  AND FOR THE ENFORCEMENT OF THIS
 ARTICLE.
   (G) NOTHING IN PARAGRAPHS (A) THROUGH (F) OF  THIS  SUBDIVISION  SHALL
 REQUIRE  A  SHORT-TERM RENTAL HOST OR BOOKING SERVICE TO COMPLY WITH THE
 REQUIREMENTS OF SUCH PARAGRAPHS BEFORE SUCH TIME AS A COUNTY HAS  ESTAB-
 LISHED  A REGISTRY OR MULTI-COUNTY REGISTRY PURSUANT TO PARAGRAPH (A) OF
 SUBDIVISION ONE OF THIS SECTION.
   [2. It shall be unlawful for a booking service to collect  a  fee  for
 facilitating  booking  transactions  for  short-term  residential rental
 units located in this state without such booking service first register-
 A. 5686                             8

 ing with the department of state. Accordingly,  booking  services  shall
 adhere to the following, in addition to other regulations established by
 the department, as conditions of such registration:
   (a)  Booking  services  shall provide to the department on a quarterly
 basis, in a form and manner to be  determined  by  the  department,  the
 report  developed  and  maintained  by the booking service in accordance
 with subdivision four of section  four  hundred  forty-seven-b  of  this
 article. The department shall share this report with county, city, town,
 or  village  governments  and shall make such reports available to local
 municipal enforcement agencies when lawfully requested.
   (b) A] 3. A COUNTY OR MULTI-COUNTY REGISTRY MAY CREATE A  REGISTRATION
 SYSTEM  FOR  booking  [service shall provide agreement in writing to the
 department that it will:
   (i) Obtain written consent from all short-term rental hosts  intending
 to  utilize  their  platform,  for  short-term  residential rental units
 located in this state, for the disclosure of the information pursuant to
 subdivision four of section four hundred forty-seven-b of this  article,
 in accordance with paragraph (a) of this subdivision; and
   (ii)  Furnish  the information identified pursuant to subdivision four
 of section four hundred forty-seven-b of  this  article,  in  accordance
 with paragraph (a) of this subdivision] SERVICES.
   [3. The department of state]
   4.  IF  A  COUNTY  CREATES  A REGISTRATION SYSTEM FOR BOOKING SERVICES
 PURSUANT TO SUBDIVISION THREE OF THIS SECTION, THE COUNTY WITHIN WHICH A
 SHORT-TERM RENTAL UNIT IS LOCATED  OR  THE  MULTI-COUNTY  REGISTRY  THAT
 INCLUDES  SUCH  COUNTY  shall set a fee for booking service registration
 with the [department] COUNTY OR MULTI-COUNTY REGISTRY THAT INCLUDES SUCH
 COUNTY, PROVIDED THAT SUCH FEE SHALL NOT EXCEED THE ACTUAL AND NECESSARY
 EXPENSES ASSOCIATED WITH THE CONSTRUCTION, OPERATION, AND MAINTENANCE OF
 SUCH BOOKING SERVICES REGISTRATION SYSTEM.
   5. NOTHING HEREIN SHALL PREVENT ONE OR MORE COUNTIES THAT ARE  COVERED
 JURISDICTIONS  FROM  ESTABLISHING SHARED REGISTRATION SYSTEMS FOR SHORT-
 TERM RENTAL UNITS AND/OR BOOKING SERVICES, PROVIDED ANY AMOUNT ALLOCATED
 FROM THE APPLICATION AND REGISTRATION FEES FOR THE CONSTRUCTION,  OPERA-
 TION  AND MAINTENANCE OF SUCH SHARED SHORT-TERM RENTAL UNIT AND/OR BOOK-
 ING SERVICE REGISTRATION SYSTEMS  SHALL  BE  REMITTED  PURSUANT  TO  THE
 AGREEMENT ESTABLISHING SUCH MULTI-COUNTY REGISTRY.
   6.  EACH  COUNTY  THAT  IS  A  COVERED  JURISDICTION SHALL POST ON ITS
 WEBSITE A PROMINENT LINK TO ITS REGISTRY OR THE MULTI-COUNTY REGISTRY IN
 WHICH IT IS INCLUDED.
   § 5. Section 447-d of the real property law, as added by a chapter  of
 the laws of 2024 amending the real property law and the tax law relating
 to short-term residential rental of private dwellings in certain munici-
 palities,  as  proposed  in  legislative  bills  numbers S. 885-C and A.
 4130-C, is amended to read as follows:
   § 447-d. Exceptions.  This article shall not apply to:
   1.  Incidental and occasional occupancy of [such] A 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
   2.  [A  municipality  which  does  not  allow  short-term  residential
 rentals; provided, however, that  such  municipality  shall  request  an
 exception from this article; or
   3.]  Temporary  housing  or  lodging  permitted  by  the department of
 health.
 A. 5686                             9
 
   § 6. Section 447-e of the real property law, as added by a chapter  of
 the laws of 2024 amending the real property law and the tax law relating
 to short-term residential rental of private dwellings in certain munici-
 palities,  as  proposed  in  legislative  bills  numbers S. 885-C and A.
 4130-C, is amended to read as follows:
   §  447-e. Penalties.  1.[Any]  (A) EXCEPT AS PROVIDED IN PARAGRAPH (B)
 OF THIS SUBDIVISION, ANY booking service which collects a fee related to
 booking a unit as a short-term rental UNIT where such SHORT-TERM  RENTAL
 unit  is  not  registered in accordance with this article [shall] MAY be
 fined in accordance with subdivisions four and  five  of  this  section.
 [The secretary of state] ANY COVERED JURISDICTION IN WHICH SUCH UNREGIS-
 TERED  SHORT-TERM  RENTAL  UNIT  IS  LOCATED  OR THE ATTORNEY GENERAL or
 [their] THE ATTORNEY GENERAL'S designee may also seek an injunction from
 a court of competent jurisdiction prohibiting the collection of any fees
 relating to the offering or renting of [the] SUCH SHORT-TERM RENTAL unit
 as a short-term [residential] rental.
   (B) A BOOKING SERVICE SHALL NOT BE SUBJECT TO A FINE PURSUANT TO PARA-
 GRAPH (A) OF THIS SUBDIVISION BEFORE SUCH TIME AS A  COUNTY  HAS  ESTAB-
 LISHED  A REGISTRY OR MULTI-COUNTY REGISTRY PURSUANT TO PARAGRAPH (A) OF
 SUBDIVISION ONE OF SECTION FOUR HUNDRED FORTY-SEVEN-C OF THIS ARTICLE.
   2. [Any] (A) EXCEPT AS PROVIDED IN PARAGRAPH (B) OF THIS  SUBDIVISION,
 ANY  person  who  offers  a short-term [residential] rental unit without
 registering with the [department of state] COUNTY WITHIN WHICH SUCH UNIT
 IS LOCATED OR WITH THE MULTI-COUNTY REGISTRY THAT INCLUDES SUCH  COUNTY,
 or  any  person  who  offers an eligible short-term [residential] rental
 unit as a short-term rental while the SHORT-TERM RENTAL unit's registra-
 tion on the short-term [residential] rental unit registry is  suspended,
 [shall]  MAY  be  fined in accordance with subdivisions four and five of
 this section.
   (B) A PERSON SHALL NOT BE SUBJECT TO A FINE PURSUANT TO PARAGRAPH  (A)
 OF  THIS  SUBDIVISION  BEFORE  SUCH  TIME  AS A COUNTY HAS ESTABLISHED A
 REGISTRY OR MULTI-COUNTY REGISTRY PURSUANT TO PARAGRAPH (A) OF  SUBDIVI-
 SION ONE OF SECTION FOUR HUNDRED FORTY-SEVEN-C OF THIS ARTICLE.
   3.  Any  person  who  fails  to comply with any notice of violation or
 other order issued pursuant to this article by [the department of state]
 ANY COVERED JURISDICTION IN WHICH THE SHORT-TERM RENTAL UNIT  CONCERNING
 THE  VIOLATION  IS  LOCATED  OR  BY THE ATTORNEY GENERAL OR THE ATTORNEY
 GENERAL'S DESIGNEE for a violation of  any  provision  of  this  article
 [shall]  MAY  be  fined in accordance with subdivisions four and five of
 this section.
   4. [A] (A) EXCEPT AS PROVIDED IN PARAGRAPH (B) OF THIS SUBDIVISION,  A
 short-term  rental  host  that violates the requirements of this article
 shall receive a warning notice issued, without penalty, by the  [depart-
 ment of state] COUNTY WITHIN WHICH THE APPLICABLE SHORT-TERM RENTAL UNIT
 IS  LOCATED  OR  BY  THE MULTI-COUNTY REGISTRY THAT INCLUDES SUCH COUNTY
 upon the first and second violation. The  warning  notice  shall  detail
 actions  to be taken to cure the violation. For a third violation a fine
 up to two hundred dollars [shall] MAY be imposed BY  THE  COUNTY  WITHIN
 WHICH  THE APPLICABLE SHORT-TERM RENTAL UNIT IS LOCATED OR BY THE MULTI-
 COUNTY  REGISTRY  THAT  INCLUDES  SUCH  COUNTY.  For   each   subsequent
 violation,  a  fine of up to five hundred dollars per day [shall] MAY be
 imposed BY THE COUNTY WITHIN WHICH THE APPLICABLE SHORT-TERM RENTAL UNIT
 IS LOCATED OR BY THE MULTI-COUNTY REGISTRY THAT  INCLUDES  SUCH  COUNTY.
 Upon  the  issuance  of  a  violation,  a  seven-day  period to cure the
 violation shall be granted. During such cure period,  no  further  fines
 A. 5686                            10
 
 shall  be accumulated against the short-term rental host, except where a
 new violation is related to a different short-term rental unit.
   (B)  NOTHING  IN  PARAGRAPH (A) OF THIS SUBDIVISION SHALL SUPERSEDE OR
 LIMIT IN ANY WAY THE AUTHORITY OF ENFORCEMENT  AGENCIES  FOR  A  COVERED
 JURISDICTION  IN  WHICH  THE  SHORT-TERM  RENTAL UNIT IS LOCATED, OR THE
 AUTHORITY OF ANY OTHER ENTITY  WITH  ENFORCEMENT  AUTHORITY  OVER  LOCAL
 HEALTH  AND  SAFETY  MATTERS, TO TIMELY ENFORCE VIOLATIONS OF ANY HEALTH
 AND SAFETY LAWS OR REGULATIONS.
   5. A booking service that violates the requirements  of  this  article
 [shall]  MAY be issued a fine BY ANY COUNTY IN WHICH A SHORT-TERM RENTAL
 UNIT ASSOCIATED WITH A VIOLATION IS LOCATED OR BY A MULTI-COUNTY  REGIS-
 TRY THAT INCLUDES SUCH COUNTY of up to five hundred dollars per day, per
 violation, until such violation is cured.
   6. [In] NOTHING IN THIS SECTION SHALL PREVENT a [municipality] COUNTY,
 CITY,  TOWN,  OR  VILLAGE  that IS NOT A COVERED JURISDICTION AND IS NOT
 WITHIN A COVERED JURISDICTION AND THAT has its own registration system[,
 the municipality may establish] FOR NON-COVERED SHORT-TERM RENTAL  UNITS
 OR  SHORT-TERM  RENTALS  OF  DWELLING  UNITS OR OTHER LIVING OR SLEEPING
 SPACES, WITH THE COVERAGE AND REQUIREMENTS OF SUCH  REGISTRATION  SYSTEM
 AS  ESTABLISHED  PURSUANT  TO LOCAL LAW, FROM MAINTAINING, ESTABLISHING,
 AMENDING, and [effectuate] EFFECTUATING its own penalty  system  RELATED
 TO SUCH REGISTRATION SYSTEM.
   §  7. Section 447-f of the real property law, as added by a chapter of
 the laws of 2024 amending the real property law and the tax law relating
 to short-term residential rental of private dwellings in certain munici-
 palities, as proposed in legislative  bills  numbers  S.  885-C  and  A.
 4130-C, is amended to read as follows:
   §  447-f.  Enforcement.  1.  The  provisions  of  this  article may be
 enforced in accordance with article eight of the multiple  dwelling  law
 or  article  eight  of  the multiple residence law, as applicable in the
 [municipality] COVERED JURISDICTION where the  short-term  [residential]
 unit is located.
   2.  [The  department of state] COUNTIES THAT ARE COVERED JURISDICTIONS
 may enter into agreements with  a  booking  service  for  assistance  in
 enforcing  the  provisions of this section, including but not limited to
 an agreement whereby the booking service agrees to remove a listing from
 its platform that is deemed ineligible for use as a short-term [residen-
 tial] rental unit under the provisions of this article, and whereby  the
 booking service agrees to prohibit a short-term rental host from listing
 any listing without a valid registration number.
   3.  The  attorney general shall be authorized to bring an action for a
 violation of this article for  any  such  violations  occurring  in  the
 state[, regardless of the registration system in place within the appli-
 cable jurisdiction].
   4. A [municipality] COVERED JURISDICTION shall be entitled to bring an
 action  for  a violation of this article for any such violations of this
 article occurring in the [municipality] COVERED  JURISDICTION,  and  may
 notify the attorney general.
   §  8. Section 447-g of the real property law, as added by a chapter of
 the laws of 2024 amending the real property law and the tax law relating
 to short-term residential rental of private dwellings in certain munici-
 palities, as proposed in legislative  bills  numbers  S.  885-C  and  A.
 4130-C, is amended to read as follows:
   §  447-g. Data sharing.  Booking services shall provide to the depart-
 ment of state, [on a monthly basis, an electronic report,  in  a  format
 determined  by  the  department  of  state  of  the listings maintained,
 A. 5686                            11

 authorized, facilitated or advertised by the booking service within  the
 state]  AT  THE  SAME  TIMES  AND  ON THE SAME RECURRING BASIS THAT THEY
 PROVIDE DATA PURSUANT TO  SUBDIVISION  THREE  OF  SECTION  FOUR  HUNDRED
 FORTY-SEVEN-B  OF  THIS  ARTICLE,  AN  ELECTRONIC REPORT AGGREGATING THE
 NUMBER OF SHORT-TERM RENTAL UNIT GUEST STAYS THAT  THE  BOOKING  SERVICE
 FACILITATED  WITHIN THE STATE for the applicable reporting period, WHICH
 SHALL BE FOR THE NINETY DAYS PRECEDING THE DATE  OF  PRODUCTION  IN  THE
 CASE  OF THE FIRST SUCH REPORT AND FOR THE PERIOD SINCE THE PRIOR REPORT
 FOR EACH SUBSEQUENT REPORT. The report shall include the  [registration]
 AGGREGATE  number[,  and a breakdown of] OF SHORT-TERM RENTAL UNIT GUEST
 STAYS THAT THE BOOKING SERVICE FACILITATED DURING THE APPLICABLE REPORT-
 ING PERIOD FOR EACH COUNTY where the listings are located[, whether  the
 listing  is  for  a  partial unit or a whole unit, and shall include the
 number of nights each unit was reported as occupied during the  applica-
 ble reporting period.  The department of state shall provide such report
 to  all  municipalities  where  listings are located on a monthly basis,
 provided, the department of state shall only  provide  to  each  munici-
 pality the part of the report with information on listings in such muni-
 cipality].  SUCH  ELECTRONIC  REPORT  SHALL  BE  IN A FORM AND MANNER AS
 DETERMINED BY THE DEPARTMENT OF STATE.
   § 9. Subdivision (c) of section 1101 of the tax law, as amended  by  a
 chapter  of  the laws of 2024 amending the real property law and the tax
 law relating to short-term residential rental of  private  dwellings  in
 certain  municipalities,  as  proposed  in  legislative bills numbers S.
 885-C and A. 4130-C, 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 OR SHORT TERM RENTAL UNIT. "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  OR  SHORT  TERM
 RENTAL  UNIT  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 para-
 graph eight of this subdivision.
   (4) Operator. Any person operating a hotel OR SHORT TERM RENTAL  UNIT.
 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
 OR  SHORT TERM RENTAL UNIT for at least ninety consecutive days shall be
 considered a permanent resident with regard to the period of such  occu-
 pancy.
   (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 OR COLLECTED by the BOOKING SERVICE, operator[, a book-
 A. 5686                            12

 ing service,] OR a room remarketer or another person on behalf of any of
 them.
   (7)  Room.  Any  room or rooms of any kind in any part or portion of a
 hotel OR SHORT TERM RENTAL UNIT, 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 A HOTEL FOR an amount determined by the room remarketer, direct-
 ly or indirectly, whether pursuant to a written or other agreement. Such
 person's  ability  or  authority  to  reserve,  arrange  for, convey, or
 furnish occupancy, directly or indirectly, and to determine rent  there-
 for,  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
 booking service unless such service otherwise meets this definition.]
   (9) [Short-term] SHORT TERM rental unit.   A  [short-term  residential
 unit  as defined in section four hundred forty-seven-a of the real prop-
 erty law which is registered with the department of state or a municipal
 registration system, which includes but is not limited to title  twenty-
 six  of  the  administrative  code  of the city of New York] BUILDING OR
 PORTION OF IT THAT IS USED FOR THE LODGING OF GUESTS.  THE  TERM  "SHORT
 TERM RENTAL UNIT" INCLUDES A HOUSE, AN APARTMENT, A CONDOMINIUM, A COOP-
 ERATIVE  UNIT,  A  CABIN,  A COTTAGE, A BUNGALOW, OR A SIMILAR FURNISHED
 LIVING UNIT, OR ONE OR MORE ROOMS THEREIN, WHERE SLEEPING ACCOMMODATIONS
 ARE PROVIDED FOR THE LODGING OF PAYING OCCUPANTS, THE TYPICAL  OCCUPANTS
 ARE  TRANSIENTS  OR TRAVELERS, AND THE RELATIONSHIP BETWEEN THE OPERATOR
 AND OCCUPANT IS NOT THAT OF A LANDLORD AND TENANT, PROVIDED THAT,  IN  A
 CITY WITH A POPULATION OF A MILLION OR MORE, THE TERM "SHORT TERM RENTAL
 UNIT" SHALL ALSO INCLUDE ANY BUILDING OR PORTION OF A BUILDING THAT IS A
 SHORT-TERM RENTAL, AS SUCH TERM IS DEFINED IN SECTION 26-3101 OF CHAPTER
 THIRTY-ONE OF TITLE TWENTY-SIX OF THE ADMINISTRATIVE CODE OF THE CITY OF
 NEW  YORK.  IT  IS  NOT  NECESSARY  THAT MEALS ARE SERVED. A BUILDING OR
 PORTION OF A BUILDING MAY QUALIFY AS A SHORT TERM RENTAL UNIT WHETHER OR
 NOT AMENITIES, INCLUDING BUT NOT LIMITED TO DAILY HOUSEKEEPING SERVICES,
 CONCIERGE SERVICES, OR LINEN SERVICES, ARE PROVIDED.
   (10) (I) Booking service. [(i)] A person [or entity] who, [directly or
 indirectly:
   (A) provides one or more online, computer or  application-based  plat-
 forms that individually or collectively can be used to:
   (I)  list  or advertise offers for rental of a short-term rental unit,
 or space in a short-term rental unit, a type of a hotel  as  defined  in
 paragraph one of this subdivision, and
   (II)  either  accept  such offers, or reserve or pay for such rentals;
 and
   (B) charges, collects or receives a fee from a customer  or  host  for
 the use of such a platform or for provision of any service in connection
 with  the  rental  of a short-term rental unit, or space in a short-term
 rental unit, a type of a hotel as  defined  in  paragraph  one  of  this
 subdivision.    For  the  purposes  of this section, "customer" means an
 individual or organization that purchases a stay at a short-term rental.
   (ii) A booking service shall not include a person or entity who facil-
 itates bookings of hotel rooms solely on behalf of affiliated persons or
 entities, including franchisees, operating under a shared hotel brand.
   (iii) A booking service shall not  include  a  person  or  entity  who
 facilitates  bookings of hotel rooms and does not collect and retain the
 rent paid for such occupancy, as defined by paragraph six of this subdi-
 A. 5686                            13

 vision] PURSUANT TO AN AGREEMENT WITH AN OPERATOR OR OPERATORS,  FACILI-
 TATES  THE  OCCUPANCY  OF  A SHORT TERM RENTAL UNIT FOR SUCH OPERATOR OR
 OPERATORS. A PERSON "FACILITATES THE OCCUPANCY OF A  SHORT  TERM  RENTAL
 UNIT"  FOR  PURPOSES OF THIS PARAGRAPH WHEN THE PERSON MEETS BOTH OF THE
 FOLLOWING CONDITIONS: (A) SUCH PERSON PROVIDES THE FORUM IN WHICH, OR BY
 MEANS OF WHICH, THE SALE OF THE OCCUPANCY TAKES PLACE OR  THE  OFFER  OF
 SUCH  SALE  IS  ACCEPTED, INCLUDING A SHOP, STORE, OR BOOTH, AN INTERNET
 WEBSITE, MOBILE DEVICE APPLICATION, CATALOG, OR SIMILAR FORUM;  AND  (B)
 SUCH  PERSON  OR AN AFFILIATE OF SUCH PERSON COLLECTS THE RENT PAID BY A
 CUSTOMER TO AN OPERATOR FOR THE OCCUPANCY OF A SHORT TERM  RENTAL  UNIT,
 OR CONTRACTS WITH A THIRD PARTY TO COLLECT SUCH RENT.
   (II)  FOR  THE  PURPOSES  OF  THIS ARTICLE, THE TERM "BOOKING SERVICE"
 SHALL NOT INCLUDE A "ROOM REMARKETER" AS DEFINED IN PARAGRAPH  EIGHT  OF
 THIS SUBDIVISION. FOR PURPOSES OF THIS PARAGRAPH, PERSONS ARE AFFILIATED
 IF  ONE  PERSON  HAS  AN  OWNERSHIP  INTEREST OF MORE THAN FIVE PERCENT,
 WHETHER DIRECT OR INDIRECT, IN ANOTHER, OR WHERE AN  OWNERSHIP  INTEREST
 OF  MORE  THAN FIVE PERCENT, WHETHER DIRECT OR INDIRECT, IS HELD IN EACH
 OF SUCH PERSONS BY ANOTHER PERSON OR BY A GROUP OF  OTHER  PERSONS  THAT
 ARE AFFILIATED PERSONS WITH RESPECT TO EACH OTHER.
   §  10.  Subdivision  (a)  of  section 1104 of the tax law, as added by
 chapter 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 OR SHORT TERM RENTAL UNIT  in  such
 city  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  perma-
 nent  resident  or  (2)  where the rent per unit is not more than at the
 rate of two dollars per day.
   § 11. Paragraph 1 of subdivision (e) of section 1105 of the  tax  law,
 as  amended by section 1 of part Q of chapter 59 of the laws of 2012, is
 amended to read as follows:
   (1) The rent for every occupancy of a room or  rooms  in  a  hotel  OR
 SHORT  TERM  RENTAL UNIT in this state, except that the tax shall not be
 imposed upon (i) a permanent resident, or (ii) where  the  rent  is  not
 more than at the rate of two dollars per day.
   §  12.  Paragraph 3 of subdivision (e) of section 1105 of the tax law,
 as added by a chapter of the laws of 2024 amending the real property law
 and the tax law relating to short-term  residential  rental  of  private
 dwellings  in  certain  municipalities, as proposed in legislative bills
 numbers S. 885-C and A. 4130-C, is REPEALED.
   § 13. Subdivisions 1 and 2 of section 1131 of the tax law, subdivision
 1 as amended by a chapter of the laws of 2024 amending the real property
 law and the tax law relating to short-term residential rental of private
 dwellings in certain municipalities, as proposed  in  legislative  bills
 numbers S. 885-C and A. 4130-C, and subdivision 2 as added by chapter 93
 of the laws of 1965, are 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  OR  SHORT TERM RENTAL UNIT; EVERY BOOKING
 SERVICE WITH RESPECT TO THE RENT FOR EVERY OCCUPANCY  OF  A  SHORT  TERM
 RENTAL  UNIT IT FACILITATES AS DESCRIBED IN PARAGRAPH TEN OF SUBDIVISION
 (C) OF SECTION ELEVEN HUNDRED ONE OF THIS ARTICLE; AND every marketplace
 provider with respect to sales of tangible personal property it  facili-
 A. 5686                            14
 
 tates as described in paragraph one of subdivision (e) of section eleven
 hundred  one  of  this article[; and booking services unless relieved of
 such obligation pursuant  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 liability company, or any employee of an individual
 proprietorship who as such officer, director,  employee  or  manager  is
 under a duty to act for such corporation, partnership, limited liability
 company  or  individual proprietorship in complying with any requirement
 of this article, 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)]  EIGHT 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. SUCH TERMS SHALL NOT
 INCLUDE AN OPERATOR OF A SHORT TERM RENTAL UNIT WHO RENTS OUT THE OPERA-
 TOR'S OWN PROPERTY FOR THREE DAYS OR FEWER IN A CALENDAR YEAR  AND  DOES
 NOT USE A BOOKING SERVICE TO FACILITATE SUCH RENTAL.
   (2)  "Customer"  shall  include:  every purchaser of tangible personal
 property or services; every patron paying or liable for the  payment  of
 any  amusement  charge; and every occupant of a room or rooms in a hotel
 OR SHORT TERM RENTAL UNIT.
   § 14. Subdivision (m) of section 1132 of the tax law, as  added  by  a
 chapter  of  the laws of 2024 amending the real property law and the tax
 law relating to short-term residential rental of  private  dwellings  in
 certain  municipalities,  as  proposed  in  legislative bills numbers S.
 885-C and A. 4130-C, is amended to read as follows:
   (m) (1) A booking service [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] WITH RESPECT TO A SALE FOR EVERY OCCUPANCY  OF  A
 SHORT  TERM  RENTAL    UNIT IT FACILITATES: (A) SHALL HAVE ALL THE OBLI-
 GATIONS AND RIGHTS OF A VENDOR UNDER THIS ARTICLE  AND  ARTICLE  TWENTY-
 NINE OF THIS CHAPTER AND UNDER ANY REGULATIONS ADOPTED PURSUANT THERETO,
 INCLUDING,  BUT  NOT  LIMITED  TO,  THE  DUTY TO OBTAIN A CERTIFICATE OF
 AUTHORITY, TO COLLECT TAX, FILE RETURNS, REMIT TAX,  AND  THE  RIGHT  TO
 ACCEPT A CERTIFICATE OR OTHER DOCUMENTATION FROM A CUSTOMER SUBSTANTIAT-
 ING  AN EXEMPTION OR EXCLUSION FROM TAX, 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
 SUBJECT TO THE PROVISIONS OF SUCH SUBDIVISIONS; AND (B) SHALL KEEP  SUCH
 records  and information [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
 booking service shall have all the duties, benefits, and entitlements of
 a  person required to collect tax under this article and article twenty-
 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
 A. 5686                            15

 from tax, as if such booking service 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] RELIEVED FROM
 THE DUTY to collect tax IN REGARD TO A PARTICULAR RENT FOR THE OCCUPANCY
 OF  A  SHORT  TERM  RENTAL  UNIT SUBJECT TO TAX UNDER SUBDIVISION (E) OF
 SECTION ELEVEN HUNDRED FIVE OF THIS ARTICLE AND SHALL  NOT  INCLUDE  THE
 RENT  FROM  SUCH  OCCUPANCY IN ITS TAXABLE SALES for purposes OF SECTION
 ELEVEN HUNDRED THIRTY-SIX of this part [with respect  to  taxes  imposed
 upon occupancies of hotels] if IN REGARD TO SUCH OCCUPANCY:
   [(i)]  (A) the operator of the [hotel] SHORT TERM RENTAL can show that
 [the] SUCH occupancy was facilitated by a booking service [who is regis-
 tered to collect tax pursuant to section eleven hundred  thirty-four  of
 this part; and
   (ii)  the]  FROM  WHOM  SUCH  operator [of the hotel accepted from the
 booking service] HAS RECEIVED IN GOOD FAITH a properly completed certif-
 icate of collection in a form prescribed by the commissioner  certifying
 that  the  booking  service [has agreed to assume the tax collection and
 filing responsibilities of the operator of the hotel] IS  REGISTERED  TO
 COLLECT  SALES  TAX  AND  WILL COLLECT SALES TAX ON ALL TAXABLE SALES OF
 OCCUPANCY OF A SHORT TERM RENTAL UNIT BY THE OPERATOR FACILITATED BY THE
 BOOKING SERVICE, AND WITH SUCH OTHER INFORMATION AS THE COMMISSIONER MAY
 PRESCRIBE; and
   [(iii)] (B) any failure of the booking service to collect  the  proper
 amount  of  tax  [with respect to such occupancy] IN REGARD TO SUCH SALE
 was not the result of [the] SUCH operator [of the hotel]  providing  THE
 BOOKING  SERVICE  WITH  incorrect  information  [to the booking service,
 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,]. PROVIDED
  that  with  regard  to  any  [occupancies sold] SALES OF OCCUPANCY OF A
 SHORT TERM RENTAL UNIT by an operator [of the hotel]  that  are  facili-
 tated  by  a booking service who is affiliated with such operator WITHIN
 THE MEANING OF PARAGRAPH  TEN  OF  SUBDIVISION  (C)  OF  SECTION  ELEVEN
 HUNDRED  ONE  OF  THIS ARTICLE, the operator shall be deemed liable as a
 person under a duty to act for such  booking  service  for  purposes  of
 subdivision one of section eleven hundred thirty-one of this part.
   [(4)]  (3) The commissioner may, [in the commissioner's discretion] AT
 THEIR DISCRETION:   (A) develop  A  standard  [language]  PROVISION,  or
 approve  [language] A PROVISION developed by a booking service, in which
 the booking service obligates itself to collect the tax on behalf of all
 [the] operators [of hotels] FOR WHOM  THE  BOOKING  SERVICE  FACILITATES
 SALES  OF  OCCUPANCY  OF  A  SHORT TERM RENTAL UNIT, WITH RESPECT TO ALL
 SALES THAT IT FACILITATES FOR SUCH OPERATORS WHERE THE RENTAL OCCURS  IN
 THE STATE; AND (B) PROVIDE BY REGULATION OR OTHERWISE THAT THE INCLUSION
 OF  SUCH PROVISION IN THE PUBLICLY-AVAILABLE AGREEMENT BETWEEN THE BOOK-
 ING SERVICE AND OPERATOR WILL HAVE THE  SAME  EFFECT  AS  AN  OPERATOR'S
 ACCEPTANCE  OF  A  CERTIFICATE  OF  COLLECTION FROM SUCH BOOKING SERVICE
 UNDER PARAGRAPH TWO OF THIS SUBDIVISION.
   [(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 booking service
 A. 5686                            16

 is obligated to collect tax, and does in fact collect tax  as  evidenced
 by the books and records of such booking service, then the provisions of
 subdivision (e) of section eleven hundred nineteen of this article shall
 be applicable.]
   §  15. Section 1133 of the tax law is amended by adding a new subdivi-
 sion (g) to read as follows:
   (G) A BOOKING SERVICE  SHALL  BE  RELIEVED  OF  LIABILITY  UNDER  THIS
 SECTION  FOR  FAILURE TO COLLECT THE CORRECT AMOUNT OF TAX TO THE EXTENT
 THAT SUCH BOOKING SERVICE CAN SHOW THAT THE ERROR WAS DUE  TO  INCORRECT
 OR  INSUFFICIENT  INFORMATION GIVEN TO THE BOOKING SERVICE BY THE OPERA-
 TOR.  PROVIDED, HOWEVER, THIS SUBDIVISION SHALL NOT APPLY IF THE  OPERA-
 TOR  AND  BOOKING SERVICE ARE AFFILIATED WITHIN THE MEANING OF PARAGRAPH
 TEN OF SUBDIVISION (C) OF SECTION ELEVEN HUNDRED ONE OF THIS ARTICLE.
   § 16. Subdivision (a) of section 1134 of the tax  law  is  amended  by
 adding a new paragraph 7 to read as follows:
   (7)  AN  OPERATOR OF A SHORT TERM RENTAL UNIT, AS DEFINED IN PARAGRAPH
 NINE OF SUBDIVISION (C) OF SECTION ELEVEN HUNDRED ONE OF  THIS  ARTICLE,
 SHALL  BE  RELIEVED  OF  THE REQUIREMENT TO REGISTER IN PARAGRAPH ONE OF
 THIS SUBDIVISION IF SUCH OPERATOR'S SALES OF OCCUPANCY ARE WHOLLY FACIL-
 ITATED BY ONE OR MORE  BOOKING  SERVICES  FROM  WHOM  THE  OPERATOR  HAS
 RECEIVED  IN  GOOD  FAITH  A  CERTIFICATE  OF  COLLECTION THAT MEETS THE
 REQUIREMENTS SET FORTH IN PARAGRAPH TWO OF SUBDIVISION  (M)  OF  SECTION
 ELEVEN  HUNDRED  THIRTY-TWO  OF  THIS  PART  OR  THE BOOKING SERVICE HAS
 INCLUDED A PROVISION APPROVED BY THE COMMISSIONER IN THE PUBLICLY-AVAIL-
 ABLE AGREEMENT BETWEEN THE BOOKING SERVICE AND THE OPERATOR AS DESCRIBED
 IN SUBDIVISION (M) OF SECTION ELEVEN HUNDRED THIRTY-TWO OF THIS PART.
   § 17. Paragraph 4 of subdivision (a) of section 1136 of the  tax  law,
 as  amended  by a chapter of the laws of 2024 amending the real property
 law and the tax law relating to short-term residential rental of private
 dwellings in certain municipalities, as proposed  in  legislative  bills
 numbers S. 885-C and A. 4130-C, is amended to read as follows:
   (4)  The  return of a vendor of tangible personal property or services
 shall show such vendor's receipts from sales and the number  of  gallons
 of any motor fuel or diesel motor fuel sold and also the aggregate value
 of tangible personal property and services and number of gallons of such
 fuels  sold by the vendor, the use of which is subject to tax under this
 article,  and  the  amount  of  tax  payable  thereon  pursuant  to  the
 provisions  of  section  eleven  hundred  thirty-seven of this part. The
 return of a recipient of amusement charges shall show all  such  charges
 and the amount of tax thereon, and the return of an operator required to
 collect  tax  on  rents shall show all rents received or charged and the
 amount of tax thereon. The return of a marketplace seller shall  exclude
 the  receipts from a sale of tangible personal property facilitated by a
 marketplace provider if, in regard to such  sale:  (A)  the  marketplace
 seller  has  timely  received in good faith a properly completed certif-
 icate of collection from the marketplace  provider  or  the  marketplace
 provider  has  included  a provision approved by the commissioner in the
 publicly-available agreement between the marketplace  provider  and  the
 marketplace  seller  as  described  in subdivision one of section eleven
 hundred thirty-two of this part, and (B) the information provided by the
 marketplace seller to  the  marketplace  provider  about  such  tangible
 personal property is accurate.  The return of [a short-term rental host]
 AN  OPERATOR  shall  exclude  the  rent from occupancy of a [short-term]
 SHORT TERM rental unit facilitated by a booking service if, in regard to
 such sale: (A) the [short-term] SHORT TERM rental  [host]  OPERATOR  has
 timely  received  in  good  faith  a  properly  completed certificate of
 A. 5686                            17
 
 collection from the booking service or the booking service has  included
 a  provision  approved  by  the  commissioner  in the publicly-available
 agreement between the booking service and the  [short-term]  SHORT  TERM
 rental [host] OPERATOR as described in subdivision (m) of section eleven
 hundred thirty-two of this part, and (B) the information provided by the
 [short-term]  SHORT  TERM  rental [host] OPERATOR to the booking service
 about such rent and such occupancy is accurate.
   § 18. Subparagraph (B) of paragraph 3 of subdivision  (a)  of  section
 1138  of  the tax law, as amended by chapter 456 of the laws of 1998, is
 amended to read as follows:
   (B) The liability, pursuant  to  subdivision  (a)  of  section  eleven
 hundred  thirty-three  of  this  article,  of  any  officer, director or
 employee of a corporation or  of  a  dissolved  corporation,  member  or
 employee  of  a  partnership or employee of an individual proprietorship
 who as such officer, director, employee or member is under a duty to act
 for  such  corporation,  partnership  or  individual  proprietorship  in
 complying  with  any  requirement  of  this article for the tax imposed,
 collected or required to be collected, or for the  tax  required  to  be
 paid  or paid over to the [tax commission] COMMISSIONER under this arti-
 cle, and the amount of such tax liability (whether or not  a  return  is
 filed  under  this  article,  whether  or  not such return when filed is
 incorrect or insufficient, or where the tax  shown  to  be  due  on  the
 return  filed  under this article has not been paid or has not been paid
 in full) shall be determined by the [tax commission] COMMISSIONER in the
 manner provided for in paragraphs one and two of this subdivision.  Such
 determination  shall  be  an assessment of the tax and liability for the
 tax with respect to such person unless such person, within  ninety  days
 after  the  giving  of  notice of such determination, shall apply to the
 division of tax appeals for a hearing.  If such determination is identi-
 cal to or arises out of a previously issued determination of tax of  the
 corporation,  dissolved  corporation, partnership or individual proprie-
 torship for which such person is under a duty  to  act,  an  application
 filed  with  the  division  of tax appeals on behalf of the corporation,
 dissolved corporation, partnership or individual proprietorship shall be
 deemed to include any and  all  subsequently  issued  personal  determi-
 nations  and a separate application to the division of tax appeals for a
 hearing shall not be required. The [tax  commission]  COMMISSIONER  may,
 nevertheless,  of [its] THEIR own motion, redetermine such determination
 of tax or liability for tax. Where  the  [tax  commission]  COMMISSIONER
 determines or redetermines that the amount of tax claimed to be due from
 a  vendor  of  tangible  personal  property  or services, a recipient of
 amusement charges, or an operator of a hotel OR SHORT TERM  RENTAL  UNIT
 is  erroneous or excessive in whole or in part, [it] THEY shall redeter-
 mine the amount of tax properly due from any such  person  as  a  person
 required to collect tax with respect to such vendor, recipient, or oper-
 ator,  and  if such amount is less than the amount of tax for which such
 person would have been liable in the absence of  such  determination  or
 redetermination,  [it]  THEY  shall  reduce  such liability accordingly.
 Furthermore, the [tax commission] COMMISSIONER may, of [its]  THEIR  own
 motion,  abate  on behalf of any such person, any part of the tax deter-
 mined to be erroneous or excessive whether or not such  tax  had  become
 finally  and  irrevocably fixed with respect to such person but no claim
 for abatement may be filed by any such person. The  provisions  of  this
 paragraph  shall  not  be construed to limit in any manner the powers of
 the attorney general under subdivision (a)  of  section  eleven  hundred
 forty-one OF THIS PART or the powers of the [tax commission] COMMISSION-
 A. 5686                            18
 
 ER  to issue a warrant under subdivision (b) of such section against any
 person whose liability has become finally and irrevocably fixed.
   §  19.  Subdivision  16  of section 1142 of the tax law, as added by a
 chapter of the laws of 2024 amending the real property law and  the  tax
 law  relating  to  short-term residential rental of private dwellings in
 certain municipalities, as proposed  in  legislative  bills  numbers  S.
 885-C and A. 4130-C, is amended to read as follows:
   16. To publish a list on the department's website [of] REGARDING book-
 ing  services  [whose  certificates]  THAT  HAVE  A VALID CERTIFICATE of
 authority [have been revoked] and, if necessary  to  protect  sales  tax
 revenue,  provide  by regulation or otherwise that a  [short-term] SHORT
 TERM rental unit operator will be relieved of the requirement to  regis-
 ter  and  the duty to collect tax on the rent for occupancy of a [short-
 term] SHORT TERM rental UNIT facilitated by a booking service [provider]
 only if, in addition to the conditions prescribed by  paragraph  two  of
 subdivision  (m)  of section eleven hundred thirty-two and paragraph six
 of subdivision (a) of section eleven hundred thirty-four  of  this  part
 being  met,  such  booking  service  [is  not  on such list] HAS A VALID
 CERTIFICATE OF AUTHORITY at the commencement  of  the  quarterly  period
 covered thereby.
   §  20.  Subparagraph  (i) of paragraph 3 of subdivision (a) of section
 1145 of the tax law, as amended by section 48 of part K of chapter 61 of
 the laws of 2011, is amended to read as follows:
   (i) Any person required to obtain a  certificate  of  authority  under
 section  eleven hundred thirty-four of this part who, without possessing
 a valid certificate of authority, (A) sells tangible  personal  property
 or  services  subject  to  tax, receives amusement charges or operates a
 hotel OR SHORT  TERM  RENTAL  UNIT,  (B)  purchases  or  sells  tangible
 personal property for resale, (C) sells petroleum products, or (D) sells
 cigarettes shall, in addition to any other penalty imposed by this chap-
 ter,  be  subject  to  a penalty in an amount not exceeding five hundred
 dollars for the first day on which such sales  or  purchases  are  made,
 plus an amount not exceeding two hundred dollars for each subsequent day
 on  which  such  sales or purchases are made, not to exceed ten thousand
 dollars in the aggregate.
   § 21. Subparagraph (v) of paragraph 4 of subdivision  (a)  of  section
 1210 of the tax law, as amended by section 2 of part WW of chapter 60 of
 the laws of 2016, is amended to read as follows:
   (v)  shall provide that, for purposes of the tax described in subdivi-
 sion (e) of section eleven hundred  five  of  this  chapter,  "permanent
 resident"  means  any  occupant of any room or rooms in a hotel OR SHORT
 TERM RENTAL UNIT for at least one hundred eighty consecutive  days  with
 regard to the period of such occupancy;
   §  22.  Subdivisions  (a)  and  (b) of section 1817 of the tax law, as
 amended by section 53 of part K of chapter 61 of the laws of  2011,  are
 amended to read as follows:
   (a)  Any  person  required  to obtain a certificate of authority under
 section eleven hundred thirty-four of this chapter who, without possess-
 ing a valid certificate  of  authority,  willfully  (1)  sells  tangible
 personal property or services subject to tax, receives amusement charges
 or  operates  a  hotel OR SHORT TERM RENTAL UNIT, (2) purchases or sells
 tangible personal property for resale, or (3) sells petroleum  products;
 and  any  person  who  fails  to surrender a certificate of authority as
 required by such article shall be guilty of a misdemeanor.
   (b) Any person required to obtain a  certificate  of  authority  under
 section eleven hundred thirty-four of this chapter who within five years
 A. 5686                            19
 
 after  a determination by the commissioner, pursuant to such section, to
 suspend, revoke or refuse to issue a certificate of authority has become
 final, and without possession of a valid certificate  of  authority  (1)
 sells  tangible  personal  property or services subject to tax, receives
 amusement charges or operates a hotel OR SHORT  TERM  RENTAL  UNIT,  (2)
 purchases  or  sells tangible personal property for resale, or (3) sells
 petroleum products, shall be guilty of a misdemeanor.  It  shall  be  an
 affirmative  defense  that  such  person performed the acts described in
 this subdivision without knowledge of such determination. Any person who
 violates a provision of this  subdivision,  upon  conviction,  shall  be
 subject to a fine in any amount authorized by this article, but not less
 than  five hundred dollars, in addition to any other penalty provided by
 law.
   § 23. Section 1200 of subpart A of part 1 of article  29  of  the  tax
 law, as added by a chapter of the laws of 2024 amending the real proper-
 ty  law  and  the  tax  law relating to short-term residential rental of
 private dwellings in certain municipalities, as proposed in  legislative
 bills numbers S. 885-C and A. 4130-C, is amended to read as follows:
   §  1200.  [Definition]  AUTHORIZATION TO IMPOSE OCCUPANCY TAX ON SHORT
 TERM RENTAL UNITS. [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 four hundred forty-seven-a of the real prop-
 erty law] WHERE A COUNTY HAS NOT EXERCISED THE OPTION PURSUANT TO  PARA-
 GRAPH  (B)  OF  SUBDIVISION ONE OF SECTION FOUR HUNDRED FORTY-SEVEN-C OF
 ARTICLE TWELVE-D OF THE REAL PROPERTY LAW TO ENACT A LOCAL  LAW  STATING
 THAT  SUCH COUNTY OPTS NOT TO ESTABLISH A REGISTRATION SYSTEM FOR SHORT-
 TERM RENTAL UNITS, AS SUCH TERM IS DEFINED IN SUBDIVISION TWO OF SECTION
 FOUR HUNDRED FORTY-SEVEN-A OF ARTICLE TWELVE-D OF THE REAL PROPERTY LAW,
 SUCH COUNTY OR ANY LOCAL GOVERNMENT IN SUCH COUNTY  THAT  IS  AUTHORIZED
 AND  EMPOWERED  TO IMPOSE A TAX ON HOTEL AND MOTEL OCCUPANCY PURSUANT TO
 THIS SUBPART IS HEREBY AUTHORIZED AND EMPOWERED TO ADOPT AND AMEND LOCAL
 LAWS IMPOSING SUCH TAX TO INCLUDE A TAX ON OCCUPANCY  OF  A  SHORT  TERM
 RENTAL  UNIT,  AS  SUCH TERM IS DEFINED IN PARAGRAPH NINE OF SUBDIVISION
 (C) OF SECTION ELEVEN HUNDRED ONE OF THIS CHAPTER.
   § 24. Section 9 of a chapter of the laws of  2024  amending  the  real
 property  law  and the tax law relating to short-term residential rental
 of private dwellings in certain municipalities, as proposed in  legisla-
 tive bills numbers S. 885-C and A. 4130-C, is REPEALED.
   § 25. Nothing in sections nine through twenty-two of this act shall be
 construed  to limit the application of the tax authorized by chapter 161
 of the laws of  1970, as amended, to a short-term rental unit,  as  such
 term  is  defined  by  section  26-3101 of chapter 31 of title 26 of the
 administrative code of the city of New York, and any  implementing  law,
 and such tax shall continue to apply to such a unit.
   §  26. Nothing in sections nine through twenty-three of this act shall
 be construed to infringe on or supersede  any  agreements  or  contracts
 entered  into  by a booking service and a municipality for the voluntary
 collection of any hotel and motel occupancy taxes authorized under arti-
 cle twenty-nine of the tax law or any other chapters of law  authorizing
 specific municipalities to impose a tax on hotel and motel occupancy.
   §  27.  Section  11 of a chapter of the laws of 2024 amending the real
 property law and the tax law relating to short-term  residential  rental
 of  private dwellings in certain municipalities, as proposed in legisla-
 A. 5686                            20
 
 tive bills numbers S. 885-C  and  A.  4130-C,  is  amended  to  read  as
 follows:
   §  11.  This  act shall take effect IMMEDIATELY, PROVIDED THAT SECTION
 ONE OF THIS ACT SHALL TAKE EFFECT on the [one] TWO  hundred  [twentieth]
 SEVENTY-FIFTH day after it shall have become a law, AND PROVIDED FURTHER
 THAT THIS ACT SHALL APPLY TO COLLECTIONS OF RENT BY AN OPERATOR OR BOOK-
 ING SERVICE ON OR AFTER MARCH 1, 2025.
   §  28. This act shall take effect immediately, provided, however, that
 sections two through twenty-six of this act shall  take  effect  on  the
 same date and in the same manner as a chapter of the laws of 2024 amend-
 ing  the  real property law and the tax law relating to short-term resi-
 dential rental  of  private  dwellings  in  certain  municipalities,  as
 proposed  in  legislative  bills  numbers  S. 885-C and A. 4130-C, takes
 effect.