S. 820 2
(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
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
S. 820 3
(ii) either accept such offers, or reserve or pay for such rentals;
and
(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
S. 820 4
records related to their registration as short-term rental hosts with
the [department of state. As a requirement for registration under
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
S. 820 5
THIS SUBDIVISION SUPERSEDE ANY EXISTING BOOKING SERVICE REPORTING OBLI-
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
S. 820 6
rental residential rental unit registry after the effective date of this
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
S. 820 7
WHICH THE SHORT-TERM RENTAL UNIT IS LOCATED OR THE MULTI-COUNTY REGISTRY
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
S. 820 8
units located in this state without such booking service first register-
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
S. 820 9
3.] Temporary housing or lodging permitted by the department of
health.
§ 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
S. 820 10
violation shall be granted. During such cure period, no further fines
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
S. 820 11
determined by the department of state of the listings maintained,
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-
S. 820 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-
S. 820 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-
S. 820 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
S. 820 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
S. 820 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
S. 820 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-
S. 820 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
S. 820 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-
S. 820 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.
