Bill Text: NY A06392 | 2019-2020 | General Assembly | Introduced


Bill Title: Relates to the regulation of short-term rental units; authorizes short-term rental units and requires short-term rental hosts to register each unit with the division of housing and community renewal; establishes that 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.

Spectrum: Slight Partisan Bill (Democrat 9-3)

Status: (Introduced) 2019-03-07 - referred to housing [A06392 Detail]

Download: New_York-2019-A06392-Introduced.html


                STATE OF NEW YORK
        ________________________________________________________________________
                                          6392
                               2019-2020 Regular Sessions
                   IN ASSEMBLY
                                      March 7, 2019
                                       ___________
        Introduced  by M. of A. LENTOL, DICKENS, PEOPLES-STOKES, D'URSO, CROUCH,
          SCHIMMINGER, COOK, JONES -- Multi-Sponsored by --  M.  of  A.  ARROYO,
          GOODELL, JOHNS -- read once and referred to the Committee on Housing
        AN  ACT  to amend the multiple dwelling law and the tax law, in relation
          to the regulation of short-term rental units; and to amend chapter 161
          of the laws of 1970, relating to enabling any city having a population
          of one million or more to impose and collect taxes on the occupancy of
          hotel rooms in such city, in relation to authorizing any  city  agency
          administering  certain  taxes  to  enter  into voluntary agreements to
          permit the collection and remittance of such taxes
          The People of the State of New York, represented in Senate and  Assem-
        bly, do enact as follows:
     1    Section 1. Subparagraph 1 of paragraph a of subdivision 8 of section 4
     2  of  the  multiple dwelling law, as amended by chapter 225 of the laws of
     3  2010, is amended to read as follows:
     4    (1) (A) occupancy of such dwelling unit for fewer than thirty  consec-
     5  utive  days  by other natural persons living within the household of the
     6  permanent occupant such as house guests or lawful boarders,  roomers  or
     7  lodgers; [or]
     8    (B)  incidental  and  occasional  occupancy  of such dwelling unit for
     9  fewer than thirty consecutive days by other  natural  persons  when  the
    10  permanent  occupants are temporarily absent for personal reasons such as
    11  vacation or medical  treatment,  provided  that  there  is  no  monetary
    12  compensation paid to the permanent occupants for such occupancy; or
    13    (C) occupancy of such dwelling as a short-term rental unit pursuant to
    14  article seven-D of this chapter.
    15    §  2. The multiple dwelling law is amended by adding a new article 7-D
    16  to read as follows:
    17                                 ARTICLE 7-D
    18                           SHORT-TERM RENTAL UNITS
    19  Section 288. Definitions.
         EXPLANATION--Matter in italics (underscored) is new; matter in brackets
                              [ ] is old law to be omitted.
                                                                   LBD10115-01-9

        A. 6392                             2
     1          289. Short-term rental units authorized.
     2          290. Registration.
     3          291. Requirements of hosting platforms.
     4          292. Regulations.
     5    §  288.  Definitions.  For the purposes of this article, the following
     6  terms shall have the following meanings:
     7    1. "Short-term rental unit" means an entire dwelling unit, or a  room,
     8  group of rooms, other living or sleeping space, or any other space, made
     9  available for rent by guests for less than thirty consecutive days.
    10    2.  "Short-term  rental host" means an owner or tenant of a short-term
    11  rental unit who rents such unit to guests.
    12    3. "Hosting platform" means a person or entity  who,  pursuant  to  an
    13  agreement with a short-term rental host:
    14    (a)  provides  a  platform for compensation through which unaffiliated
    15  third party short-term rental hosts can offer to rent short-term  rental
    16  units; and
    17    (b) collects a fee in connection with either:
    18    (i)  providing  the forum in which, or by means of which, the offer of
    19  occupancy of a short-term rental unit is accepted; or
    20    (ii) providing the forum in which a short-term rental host can list or
    21  advertise space in a short-term rental unit.
    22    § 289. Short-term rental units authorized. 1. A short-term rental host
    23  may operate a dwelling unit as a short-term rental  unit  provided  such
    24  dwelling unit:
    25    (a)  is  registered  in  accordance with section two hundred ninety of
    26  this article;
    27    (b) is not used to provide single room occupancy as defined by  subdi-
    28  vision sixteen of section four of this chapter;
    29    (c) includes a conspicuously posted evacuation diagram identifying all
    30  means of egress from the unit and the building in which it is located;
    31    (d)  includes  a  conspicuously posted list of emergency phone numbers
    32  for police, fire, and poison control; and
    33    (e) is insured for at least two  hundred  fifty  thousand  dollars  to
    34  protect  against  third party claims of property damage or bodily injury
    35  that arise out of the operation of a short-term rental  unit.  Insurance
    36  provided by hosting platforms can satisfy this requirement.
    37    2.  A short-term rental host may only operate a rent-stabilized dwell-
    38  ing unit as a short-term rental unit if the annual rent  generated  from
    39  short-term  rent  does  not exceed the annual legal rent for the unit as
    40  defined by the division  of  housing  and  community  renewal;  provided
    41  however,  that a violation of this subdivision shall not be a ground for
    42  eviction under the rent stabilization code unless the short-term  rental
    43  host  has  received  two  prior  violations under the rent stabilization
    44  code.
    45    3. A short-term rental host may not  operate  a  dwelling  unit  as  a
    46  short-term  rental unit if the unit is a rent-controlled unit subject to
    47  the local emergency rent control act or chapter seven of subtitle  S  of
    48  title  nine  of New York's compilation of codes, rules, and regulations,
    49  an income-based public housing unit, or a dwelling unit  paid  for  with
    50  vouchers  or  other  monetary  subsidies,  in  whole  or in part, from a
    51  government entity.
    52    4. A short-term rental host shall not operate more than  one  class  A
    53  multiple  dwelling unit as a short-term rental unit unless the units are
    54  at the same address, including apartment number, if applicable.

        A. 6392                             3
     1    5. Occupancies of a short-term rental unit shall be subject  to  taxes
     2  and  fees  pursuant  to articles twenty-eight and twenty-nine of the tax
     3  law and applicable local laws.
     4    6.  Short-term  rental  hosts  shall maintain records related to guest
     5  stays for one year, including the date of each booking and the  identity
     6  and  number  of  guests,  and  records  related to their registration as
     7  short-term rental hosts with  the  division  of  housing  and  community
     8  renewal.
     9    7. Hosting platforms shall maintain records related to guest stays for
    10  one year, including the date of each booking and the identity and number
    11  of  guests.  Hosting platforms shall make all relevant records available
    12  to the division of housing and community renewal consistent in  response
    13  to valid legal process.
    14    §  290.  Registration. 1. Short-term rental hosts shall be required to
    15  register each short-term rental unit with the division  of  housing  and
    16  community renewal.
    17    2.  Registrations  shall  be valid for two years, after which time the
    18  short-term rental host may renew his or her  registration  in  a  manner
    19  prescribed  by the division of housing and community renewal.  The divi-
    20  sion of housing and community renewal may revoke the registration  of  a
    21  short-term  rental  host upon a determination that the short-term rental
    22  host has violated any provision of this article at least three times  in
    23  two  calendar  years,  and may determine that the short-term rental host
    24  shall be ineligible for registration for a period of up to twelve months
    25  from the date the third violation is determined to have occurred.
    26    3. The division of housing and community renewal shall set a  fee  for
    27  short-term  rental  registration not to exceed one hundred dollars, with
    28  revenue dedicated to enforcement of short-term rental laws.
    29    4. Hosting platforms are authorized  to  facilitate  the  registration
    30  process  by  collecting  the required information and transmitting it to
    31  the division of housing and community renewal for processing.
    32    § 291. Requirements of hosting platforms. Hosting platforms shall:
    33    1. create a dedicated means by which complaints can  be  submitted  by
    34  short-term  rental  hosts,  guests,  and  community members. These means
    35  shall be available twenty-four hours a day, seven days a week.
    36    2. provide the division of housing and community renewal and  the  New
    37  York  city mayor's office of special enforcement with anonymized statis-
    38  tics on a quarterly basis regarding the short-term rental of  properties
    39  on  their  platforms in cities with a population of one million or more.
    40  Such report shall be submitted within thirty days following the  end  of
    41  each  calendar  quarter  in which it operates as a hosting platform in a
    42  manner to be  determined  by  the  division  of  housing  and  community
    43  renewal. The information to be disclosed shall include:
    44    (a)  statistics  regarding each short-term rental unit that was rented
    45  on the platform during the previous quarter,  including  city,  borough,
    46  zip  code, listing type (such as whether the listing is for an entire or
    47  shared property), the number of nights rented for the reporting  period,
    48  the  number of nights rented for the calendar year, and the total amount
    49  of revenue submitted to the short-term rental host  in  connection  with
    50  the  rental of the unit in question. Information regarding the number of
    51  nights rented shall be reported in ranges  of  twenty-five.  Information
    52  regarding the total amount of revenue shall be reported in ranges of ten
    53  thousand dollars; and
    54    (b)  statistics  regarding  each  short-term  rental host who rented a
    55  short-term rental unit on the  platform  during  the  previous  quarter,
    56  including:

        A. 6392                             4
     1    (i)  the  number  of  distinct  addresses simultaneously advertised as
     2  short-term rentals during the prior reporting period for each short-term
     3  rental host simultaneously advertising more than one distinct address as
     4  a short-term rental during the reporting period; and
     5    (ii)  the  number  of such distinct addresses simultaneously rented as
     6  short-term rentals during  the  reporting  period  for  each  short-term
     7  rental host simultaneously advertising more than one distinct address as
     8  a  short-term  rental  during  the reporting period.   Hosting platforms
     9  shall not have the obligation to  disclose  any  listing  or  host-level
    10  information  if  the disclosure could reasonably lead to the identifica-
    11  tion of a specific property or short-term rental host.
    12    3. maintain records of all transactions in cities with a population of
    13  a million or more for a period of twelve months.
    14    4. inform short-term rental hosts of the registration requirement and,
    15  if requested to do so, collect and transmit the required information  to
    16  the  division  of  housing and community renewal on behalf of the short-
    17  term rental host.
    18    § 292. Regulations. The division  of  housing  and  community  renewal
    19  shall  promulgate  regulations necessary and appropriate to enforce this
    20  article, including regulations to facilitate the registration of  short-
    21  term  rental  hosts  and  to  facilitate information sharing between and
    22  among the division, hosting platforms, and other enforcement agencies.
    23    § 3. Section 304 of the multiple dwelling law is amended by  adding  a
    24  new subdivision 1-b to read as follows:
    25    1-b.  a.  Every person who shall violate or assist in the violation of
    26  any provision of sections two hundred eighty-nine or two hundred  ninety
    27  of  this  chapter shall be guilty of an offense, and any person found to
    28  have committed three or more offenses of such sections may be prohibited
    29  from operating a short-term rental unit for a period of one year.
    30    b. The maximum fine for violating  subdivision  four  of  section  two
    31  hundred  eighty-nine of this chapter shall be one thousand dollars for a
    32  first offense; four thousand dollars for the second offense;  and  seven
    33  thousand  five  hundred dollars for the third or any subsequent offense.
    34  The maximum fine for violating subdivision two of  section  two  hundred
    35  eighty-nine  of  this chapter shall be the difference between the annual
    36  rent generated by the short-term rental and the annual legal rent,  plus
    37  an  additional  fine of fifty dollars for the first offense, one hundred
    38  dollars for the second offense, and two hundred fifty  dollars  for  the
    39  third  offense.  The  maximum  fine  for  violating subdivision three of
    40  section two hundred eighty-nine of this chapter shall be the  amount  of
    41  revenue  generated from the short-term rental plus an additional fine of
    42  fifty dollars for the first offense, one hundred dollars for the  second
    43  offense,  and two hundred fifty dollars for the third offense. The maxi-
    44  mum fine for all other provisions of sections two hundred eighty-nine or
    45  two hundred ninety of this chapter shall be fifty dollars  for  a  first
    46  offense;  one  hundred  dollars  for the second offense; and two hundred
    47  fifty dollars for the third or any subsequent offense.
    48    c. Any violation under this subdivision shall not be a crime  and  the
    49  penalty  or  punishment  imposed  therefor  shall  not be deemed for any
    50  purpose a penal or criminal penalty or punishment, and shall not  impose
    51  any disability upon or affect or impair the credibility as a witness, or
    52  otherwise, of any person convicted thereof.
    53    § 4. Subdivision (c) of section 1101 of the tax law, as added by chap-
    54  ter  93  of  the  laws  of  1965, paragraphs 2, 3, 4 and 6 as amended by
    55  section 2 and paragraph 8 as added by section 3 of part AA of chapter 57
    56  of the laws of 2010, and paragraph 5 as amended by chapter  575  of  the

        A. 6392                             5
     1  laws  of  1965,  is amended and two new paragraphs 9 and 10 are added to
     2  read as follows:
     3    (c)  When  used  in  this  article for the purposes of the tax imposed
     4  under subdivision (e) of section eleven hundred  five,  and  subdivision
     5  (a) of section eleven hundred four, the following terms shall mean:
     6    (1)  Hotel.  A  building  or portion of it which is regularly used and
     7  kept open as such for the lodging of guests. The term  "hotel"  includes
     8  an  apartment  hotel,  a  motel,  boarding house or club, whether or not
     9  meals are served, and short-term rental units.
    10    (2) Occupancy. The use or possession, or  the  right  to  the  use  or
    11  possession,  of  any  room  in a hotel. "Right to the use or possession"
    12  includes the rights of a room remarketer as described in paragraph eight
    13  of this subdivision.
    14    (3) Occupant. A person who, for a consideration, uses,  possesses,  or
    15  has  the  right  to use or possess, any room in a hotel under any lease,
    16  concession, permit, right of access, license to use or other  agreement,
    17  or  otherwise.  "Right  to use or possess" includes the rights of a room
    18  remarketer as described in paragraph eight of this subdivision.
    19    (4) Operator. Any person operating a hotel. Such term shall include  a
    20  room  remarketer  and  such room remarketer shall be deemed to operate a
    21  hotel, or portion thereof, with respect to which  such  person  has  the
    22  rights of a room remarketer.
    23    (5)  Permanent  resident. Any occupant of any room or rooms in a hotel
    24  for at least ninety consecutive days shall  be  considered  a  permanent
    25  resident with regard to the period of such occupancy.
    26    (6)  Rent.  The  consideration  received  for occupancy, including any
    27  service or other charge or amount required to be paid as a condition for
    28  occupancy, valued in money, whether received in money or  otherwise  and
    29  whether  received  by  the  operator  [or],  a  hosting platform, a room
    30  remarketer or another person on behalf of [either] any of  them.    Rent
    31  shall  not include a separately stated fee or similar charge paid by the
    32  occupant to the hosting platform for: (i) providing the forum in  which,
    33  or  by  means of which, the offer of occupancy is accepted, including an
    34  internet website or similar forum; (ii) arranging for  the  exchange  of
    35  information  or  messages  between  the occupant and the operator of the
    36  hotel; or (iii) facilitating payment between the occupant and the opera-
    37  tor of the hotel.
    38    (7) Room. Any room or rooms of any kind in any part or  portion  of  a
    39  hotel,  which  is  available for or let out for any purpose other than a
    40  place of assembly.
    41    (8) Room remarketer. A person who reserves, arranges for, conveys,  or
    42  furnishes  occupancy, whether directly or indirectly, to an occupant for
    43  rent in an amount determined by the room remarketer, directly  or  indi-
    44  rectly,  whether pursuant to a written or other agreement. Such person's
    45  ability or authority to reserve, arrange for, convey, or  furnish  occu-
    46  pancy,  directly or indirectly, and to determine rent therefor, shall be
    47  the "rights of a room remarketer". A room remarketer is not a  permanent
    48  resident  with respect to a room for which such person has the rights of
    49  a room remarketer.  This term does not include a hosting platform.
    50    (9) Short-term rental unit. A room, group of rooms, or other living or
    51  sleeping space, or any other space let to occupants, including  but  not
    52  limited  to  private  dwellings,  residences, or buildings used as resi-
    53  dences.
    54    (10) Hosting platform. A person or entity who, pursuant to  an  agree-
    55  ment with an operator of a hotel:

        A. 6392                             6
     1    (i) provides a platform for compensation through which an unaffiliated
     2  third party hotel operator offers to rent space in a hotel; and
     3    (ii) collects a fee in connection with either:
     4    (A)  providing  the forum in which, or by means of which, the offer of
     5  occupancy of a hotel room is accepted; or
     6    (B) providing the forum in which a hotel operator can list  or  adver-
     7  tise space in a hotel for occupancy.
     8    §  5.  Subdivision  (e)  of  section 1105 of the tax law is amended by
     9  adding a new paragraph 3 to read as follows:
    10    (3) The rent for every occupancy of a room or rooms in a hotel offered
    11  for rent through a hosting platform, as  defined  in  paragraph  ten  of
    12  subdivision  (c)  of section eleven hundred one of this article, regard-
    13  less of whether it is furnished, limited to a single  family  occupancy,
    14  or  provides housekeeping, food, or other common hotel services, includ-
    15  ing, but not limited to, entertainment or planned activities.
    16    § 6. Subdivision (a) of section 1104 of the tax law, as added by chap-
    17  ter 3 of the laws of 2004, is amended to read as follows:
    18    (a) Imposition. In addition to any other fee or tax  imposed  by  this
    19  article  or  any other law, on and after April first, two thousand five,
    20  there is hereby imposed within the territorial limits of a city  with  a
    21  population  of  a  million or more and there shall be paid a unit fee on
    22  every occupancy of a unit in a hotel in such city subject to  tax  under
    23  paragraphs  one  through  three  of  subdivision  (e)  of section eleven
    24  hundred five of this part at the rate of one dollar and fifty cents  per
    25  unit  per  day,  except that such unit fee shall not be imposed upon (1)
    26  occupancy by a permanent resident or (2) where the rent per unit is  not
    27  more than at the rate of two dollars per day.
    28    §  7.  Subdivision  1  of  section  1131 of the tax law, as amended by
    29  section 1 of part X of chapter 59 of the laws of  2018,  is  amended  to
    30  read as follows:
    31    (1)  "Persons  required to collect tax" or "person required to collect
    32  any tax imposed by this article" shall include: every vendor of tangible
    33  personal property or services; every  recipient  of  amusement  charges;
    34  [and]  every  operator  of  a  hotel[.]; and hosting platforms where the
    35  hosting platform voluntarily consents to assume the tax  collection  and
    36  remittance responsibilities of an operator of a hotel unless relieved of
    37  such obligation pursuant to paragraph four of subdivision (l) of section
    38  eleven  hundred  thirty-two  of this part. Said terms shall also include
    39  any officer, director or employee of a corporation  or  of  a  dissolved
    40  corporation, any employee of a partnership, any employee or manager of a
    41  limited  liability company, or any employee of an individual proprietor-
    42  ship who as such officer, director, employee or manager is under a  duty
    43  to  act  for such corporation, partnership, limited liability company or
    44  individual proprietorship in complying  with  any  requirement  of  this
    45  article,  or  has  so  acted; and any member of a partnership or limited
    46  liability company. Provided, however, that any person who  is  a  vendor
    47  solely  by  reason of clause (D) or (E) of subparagraph (i) of paragraph
    48  (8) of subdivision (b) of section eleven hundred  one  of  this  article
    49  shall not be a "person required to collect any tax imposed by this arti-
    50  cle"  until  twenty days after the date by which such person is required
    51  to file a certificate of registration pursuant to section eleven hundred
    52  thirty-four of this part.
    53    § 8. Section 1132 of the tax law is amended by adding a  new  subdivi-
    54  sion (l) to read as follows:
    55    (l)(1)  A  hosting  platform may enter into a voluntary agreement with
    56  the commissioner, under which the hosting  platform  shall  collect  and

        A. 6392                             7
     1  remit  taxes  on occupancies of rentals of hotels on or after the effec-
     2  tive date of the voluntary agreement;  provided  however,  that  when  a
     3  hosting  platform  enters  into  such a voluntary agreement, it shall be
     4  required  to (i) collect from the occupants the applicable taxes arising
     5  from such occupancies; (ii) comply with all the provisions of this arti-
     6  cle and article twenty-nine of this chapter and any regulations  adopted
     7  pursuant  thereto;  (iii)  register  to collect tax under section eleven
     8  hundred thirty-four of this part; and (iv) retain records  and  informa-
     9  tion as required by the commissioner and cooperate with the commissioner
    10  to   ensure  the  proper  collection  and  remittance  of  tax  imposed,
    11  collected, or required to be collected under this  article  and  article
    12  twenty-nine of this chapter.
    13    (2)  In  carrying  out  the  obligations imposed under this section, a
    14  hosting platform shall have all the duties, benefits,  and  entitlements
    15  of a person required to collect tax under this article and article twen-
    16  ty-nine  of  this chapter with respect to the occupancies giving rise to
    17  the tax obligation, including the right to accept a certificate or other
    18  documentation from an occupant substantiating an exemption or  exclusion
    19  from  tax,  as  if  such hosting platform were the operator of the hotel
    20  with respect to such occupancy,  including  the  right  to  receive  the
    21  refund  authorized  by  subdivision  (e)  of this section and the credit
    22  allowed by subdivision (f) of section  eleven  hundred  thirty-seven  of
    23  this part.
    24    (3)  No  hosting  platform shall be required to list any operator of a
    25  hotel on any return required to be filed under this article and  article
    26  twenty-nine  of  this  chapter or under any regulations adopted pursuant
    27  thereto. Audits of any hosting platform shall be conducted solely on the
    28  basis of the tax identification  number  associated  with  each  hosting
    29  platform and shall not be conducted directly or indirectly on any opera-
    30  tor of a hotel or any occupant to whom occupancy is rented from an oper-
    31  ator  of a hotel, nor shall any hosting platform be required to disclose
    32  any personally identifiable information relating to any  operator  of  a
    33  hotel  or  occupant  to  whom  occupancy is rented from an operator of a
    34  hotel.
    35    (4) An operator of a hotel is not a person required to collect tax for
    36  purposes of this part with respect to taxes imposed upon occupancies  of
    37  hotels if:
    38    (i)  the operator of the hotel can show that the occupancy was facili-
    39  tated by a hosting platform who is registered to collect tax pursuant to
    40  section eleven hundred thirty-four of this part; and
    41    (ii) the operator of the hotel accepted from the  hosting  platform  a
    42  properly completed certificate of collection in a form prescribed by the
    43  commissioner  certifying  that the hosting platform has agreed to assume
    44  the tax collection and filing responsibilities of the  operator  of  the
    45  hotel; and
    46    (iii) any failure of the hosting platform to collect the proper amount
    47  of tax with respect to such occupancy was not the result of the operator
    48  of  the  hotel  providing incorrect information to the hosting platform,
    49  whether intentional or unintentional.
    50    This provision shall be  administered  in  a  manner  consistent  with
    51  subparagraph  (i) of paragraph one of subdivision (c) of this section as
    52  if a certificate of collection were a resale  or  exemption  certificate
    53  for  purposes  of  such  subparagraph,  including  with  regard  to  the
    54  completeness of such certificate of collection and  the  timing  of  its
    55  acceptance  by  the  operator  of the hotel; provided however, that with
    56  regard to any occupancies sold by an operator  of  the  hotel  that  are

        A. 6392                             8
     1  facilitated  by a hosting platform who is affiliated with such operator,
     2  the operator shall be deemed liable as a person under a duty to act  for
     3  such  hosting platform for purposes of subdivision one of section eleven
     4  hundred thirty-one of this part.
     5    (5) The commissioner may, in his or her discretion, (i) develop stand-
     6  ard  language,  or  approve language developed by a hosting platform, in
     7  which the hosting platform obligates itself to collect the tax on behalf
     8  of all the operators of hotels; and (ii) provide by regulation or other-
     9  wise that the inclusion of such language in an agreement between a host-
    10  ing platform and the commissioner as provided for in  paragraph  one  of
    11  this  subdivision  shall,  upon  notice  to  the operator, have the same
    12  effect as an operator's acceptance of a certificate of collection from a
    13  hosting platform under paragraph four of this subdivision.
    14    (6) In the event an operator of a hotel is a room remarketer, and  all
    15  other  provisions  of this subdivision are met such that a hosting plat-
    16  form is obligated to collect tax,  and  does  in  fact  collect  tax  as
    17  evidenced  by  the  books and records of such hosting platform, then the
    18  provisions of subdivision (e) of section eleven hundred nineteen of this
    19  article shall be applicable.
    20    (7) Information provided by a hosting  platform  to  the  commissioner
    21  shall  be  confidential.  Such  confidential  information  shall  not be
    22  disclosed by the commissioner unless  the  hosting  platform  has  given
    23  written consent to make such disclosure or there is an agreement between
    24  the  hosting  platform  and  the  commissioner  to make such disclosure.
    25  Notwithstanding any law to the contrary, information provided by a host-
    26  ing platform shall not be subject to article six of the public  officers
    27  law  and shall not be provided to any other agency of the state, locali-
    28  ty, or any other government entity or political subdivision.
    29    § 9. Section 1202 of the tax law is amended by adding a  new  subdivi-
    30  sion (h) to read as follows:
    31    (h)  It  is  expressly  recognized  that  any  county  authorized  and
    32  empowered to impose hotel, motel, or occupancy taxes  pursuant  to  this
    33  subpart  has  the authority to permit the county agency that administers
    34  such taxes to enter into voluntary agreements with any person  or  third
    35  party,  including  but  not limited to hosting platforms, to permit such
    36  person, third party, or platform to collect  and  remit  such  taxes  on
    37  behalf  of the party or parties required to collect and remit them under
    38  the applicable statutes. The voluntary agreement shall be evinced  by  a
    39  signed,  written  agreement  between  the county agency that administers
    40  such taxes and the person or third  party  assuming  the  obligation  to
    41  collect and remit the taxes.
    42    § 10. Section 1 of chapter 161 of the laws of 1970, relating to enabl-
    43  ing  any  city  having a population of one million or more to impose and
    44  collect taxes on the occupancy of hotel rooms in such city,  is  amended
    45  by adding a new subdivision 11 to read as follows:
    46    (11) It is expressly recognized that any city agency administering the
    47  taxes authorized by this act is permitted to enter into voluntary agree-
    48  ments with any person or third party, including but not limited to host-
    49  ing  platforms,  to  permit  such  person,  third  party, or platform to
    50  collect and remit such taxes on behalf of the party or parties  required
    51  to  collect  and remit them under the applicable statutes. The voluntary
    52  agreement shall be evinced by a signed, written  agreement  between  the
    53  city  agency  responsible  for administering the taxes and the person or
    54  third party assuming the obligation to collect and remit the taxes.
    55    § 11. This act shall take effect on  the  one  hundred  twentieth  day
    56  after it shall have become a law.
feedback