Bill Text: NY A06392 | 2019-2020 | General Assembly | Amended
NOTE: There are more recent revisions of this legislation. Read Latest Draft
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 - Dead) 2020-01-08 - referred to housing [A06392 Detail]
Download: New_York-2019-A06392-Amended.html
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 - Dead) 2020-01-08 - referred to housing [A06392 Detail]
Download: New_York-2019-A06392-Amended.html
STATE OF NEW YORK ________________________________________________________________________ 6392--A 2019-2020 Regular Sessions IN ASSEMBLY March 7, 2019 ___________ Introduced by M. of A. LENTOL, DICKENS, PEOPLES-STOKES, D'URSO, CROUCH, SCHIMMINGER, COOK, JONES, McDONALD -- Multi-Sponsored by -- M. of A. ARROYO, GOODELL, JOHNS -- read once and referred to the Committee on Housing -- committee discharged, bill amended, ordered reprinted as amended and recommitted to said committee AN ACT to amend the multiple dwelling law, the multiple residence 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 remit- tance 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: EXPLANATION--Matter in italics (underscored) is new; matter in brackets [] is old law to be omitted. LBD10115-04-9A. 6392--A 2 1 ARTICLE 7-D 2 SHORT-TERM RENTAL UNITS 3 Section 288. Definitions. 4 289. Short-term rental units authorized. 5 290. Registration. 6 291. Requirements of hosting platforms. 7 292. Regulations. 8 § 288. Definitions. For the purposes of this article, the following 9 terms shall have the following meanings: 10 1. "Short-term rental unit" means an entire dwelling unit, or a room, 11 group of rooms, other living or sleeping space, or any other space, made 12 available for rent by guests for less than thirty consecutive days. 13 2. "Short-term rental host" means an owner or tenant of a short-term 14 rental unit who rents such unit to guests. 15 3. "Hosting platform" means a person or entity who, pursuant to an 16 agreement with a short-term rental host: 17 (a) provides a platform for compensation through which unaffiliated 18 third party short-term rental hosts can offer to rent short-term rental 19 units; and 20 (b) collects a fee in connection with either: 21 (i) providing the forum in which, or by means of which, the offer of 22 occupancy of a short-term rental unit is accepted; or 23 (ii) providing the forum in which a short-term rental host can list or 24 advertise space in a short-term rental unit. 25 § 289. Short-term rental units authorized. 1. A short-term rental host 26 may operate a dwelling unit as a short-term rental unit provided such 27 dwelling unit: 28 (a) is registered in accordance with section two hundred ninety of 29 this article; 30 (b) is not used to provide single room occupancy as defined by subdi- 31 vision sixteen of section four of this chapter; 32 (c) includes a conspicuously posted evacuation diagram identifying all 33 means of egress from the unit and the building in which it is located; 34 (d) includes a conspicuously posted list of emergency phone numbers 35 for police, fire, and poison control; 36 (e) is not subject to the emergency housing rent control law, the rent 37 and rehabilitation law of the city of New York enacted pursuant to the 38 local emergency housing rent control law, the emergency tenant 39 protection act of nineteen seventy-four, the public housing law, or 40 otherwise rent subsidized, rent controlled, rent stabilized, or consid- 41 ered affordable housing; and 42 (f) is insured for at least two hundred fifty thousand dollars to 43 protect against third party claims of property damage or bodily injury 44 that arise out of the operation of a short-term rental unit. Insurance 45 provided by hosting platforms can satisfy this requirement. 46 2. A short-term rental host shall not operate a rent-stabilized dwell- 47 ing unit as a short-term rental unit. 48 3. A short-term rental host may not operate a dwelling unit as a 49 short-term rental unit if the unit is a rent-controlled unit subject to 50 the local emergency rent control act or chapter seven of subtitle S of 51 title nine of New York's compilation of codes, rules, and regulations, 52 an income-based public housing unit, or a dwelling unit paid for with 53 vouchers or other monetary subsidies, in whole or in part, from a 54 government entity.A. 6392--A 3 1 4. A short-term rental host shall not operate more than one class A 2 multiple dwelling unit as a short-term rental unit unless the units are 3 at the same address, including apartment number, if applicable. 4 5. Occupancies of a short-term rental unit shall be subject to taxes 5 and fees pursuant to articles twenty-eight and twenty-nine of the tax 6 law and applicable local laws. 7 6. Short-term rental hosts shall maintain records related to guest 8 stays for one year, including the date of each booking and the identity 9 and number of guests, and records related to their registration as 10 short-term rental hosts with the division of housing and community 11 renewal. 12 7. Hosting platforms shall maintain records related to guest stays for 13 one year, including the date of each booking and the identity and number 14 of guests. Hosting platforms shall make all relevant records available 15 to the division of housing and community renewal consistent in response 16 to valid legal process. 17 § 290. Registration. 1. Short-term rental hosts shall be required to 18 register each short-term rental unit with the division of housing and 19 community renewal. 20 2. Registrations shall be valid for two years, after which time the 21 short-term rental host may renew his or her registration in a manner 22 prescribed by the division of housing and community renewal. The divi- 23 sion of housing and community renewal may revoke the registration of a 24 short-term rental host upon a determination that the short-term rental 25 host has violated any provision of this article at least three times in 26 two calendar years, and may determine that the short-term rental host 27 shall be ineligible for registration for a period of up to twelve months 28 from the date the third violation is determined to have occurred. 29 3. The division of housing and community renewal shall set a fee for 30 short-term rental registration not to exceed one hundred dollars, with 31 revenue dedicated to enforcement of short-term rental laws. 32 4. Hosting platforms are authorized to facilitate the registration 33 process by collecting the required information and transmitting it to 34 the division of housing and community renewal for processing. 35 § 291. Requirements of hosting platforms. Hosting platforms shall: 36 1. create a dedicated means by which complaints can be submitted by 37 short-term rental hosts, guests, and community members. These means 38 shall be available twenty-four hours a day, seven days a week. 39 2. provide the division of housing and community renewal and the New 40 York city mayor's office of special enforcement with anonymized statis- 41 tics on a quarterly basis regarding the short-term rental of properties 42 on their platforms in cities with a population of one million or more. 43 Such report shall be submitted within thirty days following the end of 44 each calendar quarter in which it operates as a hosting platform in a 45 manner to be determined by the division of housing and community 46 renewal. The information to be disclosed shall include: 47 (a) statistics regarding each short-term rental unit that was rented 48 on the platform during the previous quarter, including city, borough, 49 zip code, listing type (such as whether the listing is for an entire or 50 shared property), the number of nights rented for the reporting period, 51 the number of nights rented for the calendar year, and the total amount 52 of revenue submitted to the short-term rental host in connection with 53 the rental of the unit in question. Information regarding the number of 54 nights rented shall be reported in ranges of twenty-five. Information 55 regarding the total amount of revenue shall be reported in ranges of ten 56 thousand dollars; andA. 6392--A 4 1 (b) statistics regarding each short-term rental host who rented a 2 short-term rental unit on the platform during the previous quarter, 3 including: 4 (i) the number of distinct addresses simultaneously advertised as 5 short-term rentals during the prior reporting period for each short-term 6 rental host simultaneously advertising more than one distinct address as 7 a short-term rental during the reporting period; and 8 (ii) the number of such distinct addresses simultaneously rented as 9 short-term rentals during the reporting period for each short-term 10 rental host simultaneously advertising more than one distinct address as 11 a short-term rental during the reporting period. Hosting platforms 12 shall not have the obligation to disclose any listing or host-level 13 information if the disclosure could reasonably lead to the identifica- 14 tion of a specific property or short-term rental host. 15 3. maintain records of all transactions in cities with a population of 16 a million or more for a period of twelve months. 17 4. inform short-term rental hosts of the registration requirement and, 18 if requested to do so, collect and transmit the required information to 19 the division of housing and community renewal on behalf of the short- 20 term rental host. 21 § 292. Regulations. The division of housing and community renewal 22 shall promulgate regulations necessary and appropriate to enforce this 23 article, including regulations to facilitate the registration of short- 24 term rental hosts and to facilitate information sharing between and 25 among the division, hosting platforms, and other enforcement agencies. 26 § 3. Section 304 of the multiple dwelling law is amended by adding a 27 new subdivision 1-b to read as follows: 28 1-b. a. Every person who shall violate or assist in the violation of 29 any provision of sections two hundred eighty-nine or two hundred ninety 30 of this chapter shall be guilty of an offense, and any person found to 31 have committed three or more offenses of such sections may be prohibited 32 from operating a short-term rental unit for a period of one year. 33 b. The maximum fine for violating subdivision four of section two 34 hundred eighty-nine of this chapter shall be one thousand dollars for a 35 first offense; four thousand dollars for the second offense; and seven 36 thousand five hundred dollars for the third or any subsequent offense. 37 The maximum fine for violating subdivision two of section two hundred 38 eighty-nine of this chapter shall be the difference between the annual 39 rent generated by the short-term rental and the annual legal rent, plus 40 an additional fine of fifty dollars for the first offense, one hundred 41 dollars for the second offense, and two hundred fifty dollars for the 42 third offense. The maximum fine for violating subdivision three of 43 section two hundred eighty-nine of this chapter shall be the amount of 44 revenue generated from the short-term rental plus an additional fine of 45 fifty dollars for the first offense, one hundred dollars for the second 46 offense, and two hundred fifty dollars for the third offense. The maxi- 47 mum fine for all other provisions of sections two hundred eighty-nine or 48 two hundred ninety of this chapter shall be fifty dollars for a first 49 offense; one hundred dollars for the second offense; and two hundred 50 fifty dollars for the third or any subsequent offense. 51 c. Any violation under this subdivision shall not be a crime and the 52 penalty or punishment imposed therefor shall not be deemed for any 53 purpose a penal or criminal penalty or punishment, and shall not impose 54 any disability upon or affect or impair the credibility as a witness, or 55 otherwise, of any person convicted thereof.A. 6392--A 5 1 § 4. The multiple residence law is amended by adding a new article 4-A 2 to read as follows: 3 ARTICLE 4-A 4 SHORT-TERM RENTAL UNITS 5 Section 80. Definitions. 6 81. Short-term rental units authorized. 7 82. Registration. 8 83. Requirements of hosting platforms. 9 84. Regulations. 10 § 80. Definitions. For the purposes of this article, the following 11 terms shall have the following meanings: 12 1. "Short-term rental unit" means an entire dwelling unit, or a room, 13 group of rooms, other living or sleeping space, or any other space, made 14 available for rent by guests for less than thirty consecutive days. 15 2. "Short-term rental host" means an owner or tenant of a short-term 16 rental unit who rents such unit to guests. 17 3. "Hosting platform" means a person or entity who, pursuant to an 18 agreement with a short-term rental host: 19 (a) provides a platform for compensation through which unaffiliated 20 third party short-term rental hosts can offer to rent short-term rental 21 units; and 22 (b) collects a fee in connection with either: 23 (i) providing the forum in which, or by means of which, the offer of 24 occupancy of a short-term rental unit is accepted; or 25 (ii) providing the forum in which a short-term rental host can list or 26 advertise space in a short-term rental unit. 27 § 81. Short-term rental units authorized. 1. A short-term rental host 28 may operate a dwelling unit as a short-term rental unit provided such 29 dwelling unit: 30 (a) is registered in accordance with section eighty-two of this arti- 31 cle; 32 (b) is not used to provide single room occupancy as defined by subdi- 33 vision forty-four of section four of this chapter; 34 (c) includes a conspicuously posted evacuation diagram identifying all 35 means of egress from the unit and the building in which it is located; 36 (d) includes a conspicuously posted list of emergency phone numbers 37 for police, fire, and poison control; 38 (e) is not subject to the emergency housing rent control law, the rent 39 and rehabilitation law of the city of New York enacted pursuant to the 40 local emergency housing rent control law, the emergency tenant 41 protection act of nineteen seventy-four, the public housing law, or 42 otherwise rent subsidized, rent controlled, rent stabilized, or consid- 43 ered affordable housing; and 44 (f) is insured for at least two hundred fifty thousand dollars to 45 protect against third party claims of property damage or bodily injury 46 that arise out of the operation of a short-term rental unit. Insurance 47 provided by hosting platforms can satisfy this requirement. 48 2. A short-term rental host shall not operate a dwelling unit as a 49 short-term rental unit if the unit is a rent-controlled unit subject to 50 chapter seven of subtitle S of title nine of New York's compilation of 51 codes, rules, and regulations, an income-based public housing unit, or a 52 dwelling unit paid for with vouchers or other monetary subsidies, in 53 whole or in part, from a government entity. 54 3. Occupancies of a short-term rental unit shall be subject to taxes 55 and fees pursuant to articles twenty-eight and twenty-nine of the tax 56 law and applicable local laws.A. 6392--A 6 1 4. Short-term rental hosts shall maintain records related to guest 2 stays for one year, including the date of each booking and the identity 3 and number of guests, and records related to their registration as 4 short-term rental hosts with the division of housing and community 5 renewal. 6 5. Hosting platforms shall maintain records related to guest stays for 7 one year, including the date of each booking and the identity and number 8 of guests. Hosting platforms shall make all relevant records available 9 to the division of housing and community renewal consistent in response 10 to valid legal process. 11 § 82. Registration. 1. Short-term rental hosts shall be required to 12 register each short-term rental unit with the division of housing and 13 community renewal. 14 2. Registrations shall be valid for two years, after which time the 15 short-term rental host may renew his or her registration in a manner 16 prescribed by the division of housing and community renewal. The divi- 17 sion of housing and community renewal may revoke the registration of a 18 short-term rental host upon a determination that the short-term rental 19 host has violated any provision of this article at least three times in 20 two calendar years, and may determine that the short-term rental host 21 shall be ineligible for registration for a period of up to twelve months 22 from the date the third violation is determined to have occurred. 23 3. The division of housing and community renewal shall set a fee for 24 short-term rental registration not to exceed one hundred dollars, with 25 revenue dedicated to enforcement of short-term rental laws. 26 4. Hosting platforms are authorized to facilitate the registration 27 process by collecting the required information and transmitting it to 28 the division of housing and community renewal for processing. 29 § 83. Requirements of hosting platforms. Hosting platforms shall: 30 1. create a dedicated means by which complaints can be submitted by 31 short-term rental hosts, guests, and community members. These means 32 shall be available twenty-four hours a day, seven days a week. 33 2. provide the division of housing and community renewal with anonym- 34 ized statistics on a quarterly basis regarding the short-term rental of 35 properties on their platforms. Such report shall be submitted within 36 thirty days following the end of each calendar quarter in which it oper- 37 ates as a hosting platform in a manner to be determined by the division 38 of housing and community renewal. The information to be disclosed shall 39 include: 40 (a) statistics regarding each short-term rental unit that was rented 41 on the platform during the previous quarter, including city, zip code, 42 listing type (such as whether the listing is for an entire or shared 43 property), the number of nights rented for the reporting period, the 44 number of nights rented for the calendar year, and the total amount of 45 revenue submitted to the short-term rental host in connection with the 46 rental of the unit in question. Information regarding the number of 47 nights rented shall be reported in ranges of twenty-five. Information 48 regarding the total amount of revenue shall be reported in ranges of ten 49 thousand dollars; and 50 (b) statistics regarding each short-term rental host who rented a 51 short-term rental unit on the platform during the previous quarter, 52 including: 53 (i) the number of distinct addresses simultaneously advertised as 54 short-term rentals during the prior reporting period for each short-term 55 rental host simultaneously advertising more than one distinct address as 56 a short-term rental during the reporting period; andA. 6392--A 7 1 (ii) the number of such distinct addresses simultaneously rented as 2 short-term rentals during the 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. Hosting platforms 5 shall not have the obligation to disclose any listing or host-level 6 information if the disclosure could reasonably lead to the identifica- 7 tion of a specific property or short-term rental host. 8 3. inform short-term rental hosts of the registration requirement and, 9 if requested to do so, collect and transmit the required information to 10 the division of housing and community renewal on behalf of the short- 11 term rental host. 12 § 84. Regulations. The division of housing and community renewal shall 13 promulgate regulations necessary and appropriate to enforce this arti- 14 cle, including regulations to facilitate the registration of short-term 15 rental hosts and to facilitate information sharing between and among the 16 division, hosting platforms, and other enforcement agencies. 17 § 5. Section 304 of the multiple residence law is amended by adding a 18 new subdivision 1-a to read as follows: 19 1-a. a. Every person who shall violate or assist in the violation of 20 any provision of sections eighty-one or eighty-two of this chapter shall 21 be guilty of an offense, and any person found to have committed three or 22 more offenses of such sections may be prohibited from operating a short- 23 term rental unit for a period of one year. 24 b. The maximum fine for violating subdivision two of section eighty- 25 one of this chapter shall be the amount of revenue generated from the 26 short-term rental plus an additional fine of fifty dollars for the first 27 offense, one hundred dollars for the second offense, and two hundred 28 fifty dollars for the third offense. The maximum fine for all other 29 provisions of sections eighty-one or eighty-two of this chapter shall be 30 fifty dollars for a first offense; one hundred dollars for the second 31 offense; and two hundred fifty dollars for the third or any subsequent 32 offense. 33 c. Any violation under this subdivision shall not be a crime and the 34 penalty or punishment imposed therefor shall not be deemed for any 35 purpose a penal or criminal penalty or punishment, and shall not impose 36 any disability upon or affect or impair the credibility as a witness, or 37 otherwise, of any person convicted thereof. 38 § 6. Subdivision (c) of section 1101 of the tax law, as added by chap- 39 ter 93 of the laws of 1965, paragraphs 2, 3, 4 and 6 as amended by 40 section 2 and paragraph 8 as added by section 3 of part AA of chapter 57 41 of the laws of 2010, and paragraph 5 as amended by chapter 575 of the 42 laws of 1965, is amended and two new paragraphs 9 and 10 are added to 43 read as follows: 44 (c) When used in this article for the purposes of the tax imposed 45 under subdivision (e) of section eleven hundred five, and subdivision 46 (a) of section eleven hundred four, the following terms shall mean: 47 (1) Hotel. A building or portion of it which is regularly used and 48 kept open as such for the lodging of guests. The term "hotel" includes 49 an apartment hotel, a motel, boarding house or club, whether or not 50 meals are served, and short-term rental units. 51 (2) Occupancy. The use or possession, or the right to the use or 52 possession, of any room in a hotel. "Right to the use or possession" 53 includes the rights of a room remarketer as described in paragraph eight 54 of this subdivision. 55 (3) Occupant. A person who, for a consideration, uses, possesses, or 56 has the right to use or possess, any room in a hotel under any lease,A. 6392--A 8 1 concession, permit, right of access, license to use or other agreement, 2 or otherwise. "Right to use or possess" includes the rights of a room 3 remarketer as described in paragraph eight of this subdivision. 4 (4) Operator. Any person operating a hotel. Such term shall include a 5 room remarketer and such room remarketer shall be deemed to operate a 6 hotel, or portion thereof, with respect to which such person has the 7 rights of a room remarketer. 8 (5) Permanent resident. Any occupant of any room or rooms in a hotel 9 for at least ninety consecutive days shall be considered a permanent 10 resident with regard to the period of such occupancy. 11 (6) Rent. The consideration received for occupancy, including any 12 service or other charge or amount required to be paid as a condition for 13 occupancy, valued in money, whether received in money or otherwise and 14 whether received by the operator [or], a hosting platform, a room 15 remarketer or another person on behalf of [either] any of them. Rent 16 shall not include a separately stated fee or similar charge paid by the 17 occupant to the hosting platform for: (i) providing the forum in which, 18 or by means of which, the offer of occupancy is accepted, including an 19 internet website or similar forum; (ii) arranging for the exchange of 20 information or messages between the occupant and the operator of the 21 hotel; or (iii) facilitating payment between the occupant and the opera- 22 tor of the hotel. 23 (7) Room. Any room or rooms of any kind in any part or portion of a 24 hotel, which is available for or let out for any purpose other than a 25 place of assembly. 26 (8) Room remarketer. A person who reserves, arranges for, conveys, or 27 furnishes occupancy, whether directly or indirectly, to an occupant for 28 rent in an amount determined by the room remarketer, directly or indi- 29 rectly, whether pursuant to a written or other agreement. Such person's 30 ability or authority to reserve, arrange for, convey, or furnish occu- 31 pancy, directly or indirectly, and to determine rent therefor, shall be 32 the "rights of a room remarketer". A room remarketer is not a permanent 33 resident with respect to a room for which such person has the rights of 34 a room remarketer. This term does not include a hosting platform. 35 (9) Short-term rental unit. A room, group of rooms, or other living or 36 sleeping space, or any other space let to occupants, including but not 37 limited to private dwellings, residences, or buildings used as resi- 38 dences. 39 (10) Hosting platform. A person or entity who, pursuant to an agree- 40 ment with an operator of a hotel: 41 (i) provides a platform for compensation through which an unaffiliated 42 third party hotel operator offers to rent space in a hotel; and 43 (ii) collects a fee in connection with either: 44 (A) providing the forum in which, or by means of which, the offer of 45 occupancy of a hotel room is accepted; or 46 (B) providing the forum in which a hotel operator can list or adver- 47 tise space in a hotel for occupancy. 48 § 7. Subdivision (e) of section 1105 of the tax law is amended by 49 adding a new paragraph 3 to read as follows: 50 (3) The rent for every occupancy of a room or rooms in a hotel offered 51 for rent through a hosting platform, as defined in paragraph ten of 52 subdivision (c) of section eleven hundred one of this article, regard- 53 less of whether it is furnished, limited to a single family occupancy, 54 or provides housekeeping, food, or other common hotel services, includ- 55 ing, but not limited to, entertainment or planned activities.A. 6392--A 9 1 § 8. Subdivision (a) of section 1104 of the tax law, as added by chap- 2 ter 3 of the laws of 2004, is amended to read as follows: 3 (a) Imposition. In addition to any other fee or tax imposed by this 4 article or any other law, on and after April first, two thousand five, 5 there is hereby imposed within the territorial limits of a city with a 6 population of a million or more and there shall be paid a unit fee on 7 every occupancy of a unit in a hotel in such city subject to tax under 8 paragraphs one through three of subdivision (e) of section eleven 9 hundred five of this part at the rate of one dollar and fifty cents per 10 unit per day, except that such unit fee shall not be imposed upon (1) 11 occupancy by a permanent resident or (2) where the rent per unit is not 12 more than at the rate of two dollars per day. 13 § 9. Subdivision 1 of section 1131 of the tax law, as amended by 14 section 2 of part G of chapter 59 of the laws of 2019, is amended to 15 read as follows: 16 (1) "Persons required to collect tax" or "person required to collect 17 any tax imposed by this article" shall include: every vendor of tangible 18 personal property or services; every recipient of amusement charges; 19 every operator of a hotel; [and] every marketplace provider with respect 20 to sales of tangible personal property it facilitates as described in 21 paragraph one of subdivision (e) of section eleven hundred one of this 22 article; and hosting platforms where the hosting platform voluntarily 23 consents to assume the tax collection and remittance responsibilities of 24 an operator of a hotel unless relieved of such obligation pursuant to 25 paragraph four of subdivision (m) of section eleven hundred thirty-two 26 of this part. Said terms shall also include any officer, director or 27 employee of a corporation or of a dissolved corporation, any employee of 28 a partnership, any employee or manager of a limited liability company, 29 or any employee of an individual proprietorship who as such officer, 30 director, employee or manager is under a duty to act for such corpo- 31 ration, partnership, limited liability company or individual proprietor- 32 ship in complying with any requirement of this article, or has so acted; 33 and any member of a partnership or limited liability company. Provided, 34 however, that any person who is a vendor solely by reason of clause (D) 35 or (E) of subparagraph (i) of paragraph (8) of subdivision (b) of 36 section eleven hundred one of this article shall not be a "person 37 required to collect any tax imposed by this article" until twenty days 38 after the date by which such person is required to file a certificate of 39 registration pursuant to section eleven hundred thirty-four of this 40 part. 41 § 10. Section 1132 of the tax law is amended by adding a new subdivi- 42 sion (m) to read as follows: 43 (m)(1) A hosting platform may enter into a voluntary agreement with 44 the commissioner, under which the hosting platform shall collect and 45 remit taxes on occupancies of rentals of hotels on or after the effec- 46 tive date of the voluntary agreement; provided however, that when a 47 hosting platform enters into such a voluntary agreement, it shall be 48 required to (i) collect from the occupants the applicable taxes arising 49 from such occupancies; (ii) comply with all the provisions of this arti- 50 cle and article twenty-nine of this chapter and any regulations adopted 51 pursuant thereto; (iii) register to collect tax under section eleven 52 hundred thirty-four of this part; and (iv) retain records and informa- 53 tion as required by the commissioner and cooperate with the commissioner 54 to ensure the proper collection and remittance of tax imposed, 55 collected, or required to be collected under this article and article 56 twenty-nine of this chapter.A. 6392--A 10 1 (2) In carrying out the obligations imposed under this section, a 2 hosting platform shall have all the duties, benefits, and entitlements 3 of a person required to collect tax under this article and article twen- 4 ty-nine of this chapter with respect to the occupancies giving rise to 5 the tax obligation, including the right to accept a certificate or other 6 documentation from an occupant substantiating an exemption or exclusion 7 from tax, as if such hosting platform were the operator of the hotel 8 with respect to such occupancy, including the right to receive the 9 refund authorized by subdivision (e) of this section and the credit 10 allowed by subdivision (f) of section eleven hundred thirty-seven of 11 this part. 12 (3) No hosting platform shall be required to list any operator of a 13 hotel on any return required to be filed under this article and article 14 twenty-nine of this chapter or under any regulations adopted pursuant 15 thereto. Audits of any hosting platform shall be conducted solely on the 16 basis of the tax identification number associated with each hosting 17 platform and shall not be conducted directly or indirectly on any opera- 18 tor of a hotel or any occupant to whom occupancy is rented from an oper- 19 ator of a hotel, nor shall any hosting platform be required to disclose 20 any personally identifiable information relating to any operator of a 21 hotel or occupant to whom occupancy is rented from an operator of a 22 hotel. 23 (4) An operator of a hotel is not a person required to collect tax for 24 purposes of this part with respect to taxes imposed upon occupancies of 25 hotels if: 26 (i) the operator of the hotel can show that the occupancy was facili- 27 tated by a hosting platform who is registered to collect tax pursuant to 28 section eleven hundred thirty-four of this part; and 29 (ii) the operator of the hotel accepted from the hosting platform a 30 properly completed certificate of collection in a form prescribed by the 31 commissioner certifying that the hosting platform has agreed to assume 32 the tax collection and filing responsibilities of the operator of the 33 hotel; and 34 (iii) any failure of the hosting platform to collect the proper amount 35 of tax with respect to such occupancy was not the result of the operator 36 of the hotel providing incorrect information to the hosting platform, 37 whether intentional or unintentional. 38 This provision shall be administered in a manner consistent with 39 subparagraph (i) of paragraph one of subdivision (c) of this section as 40 if a certificate of collection were a resale or exemption certificate 41 for purposes of such subparagraph, including with regard to the 42 completeness of such certificate of collection and the timing of its 43 acceptance by the operator of the hotel; provided however, that with 44 regard to any occupancies sold by an operator of the hotel that are 45 facilitated by a hosting platform who is affiliated with such operator, 46 the operator shall be deemed liable as a person under a duty to act for 47 such hosting platform for purposes of subdivision one of section eleven 48 hundred thirty-one of this part. 49 (5) The commissioner may, in his or her discretion, (i) develop stand- 50 ard language, or approve language developed by a hosting platform, in 51 which the hosting platform obligates itself to collect the tax on behalf 52 of all the operators of hotels; and (ii) provide by regulation or other- 53 wise that the inclusion of such language in an agreement between a host- 54 ing platform and the commissioner as provided for in paragraph one of 55 this subdivision shall, upon notice to the operator, have the sameA. 6392--A 11 1 effect as an operator's acceptance of a certificate of collection from a 2 hosting platform under paragraph four of this subdivision. 3 (6) In the event an operator of a hotel is a room remarketer, and all 4 other provisions of this subdivision are met such that a hosting plat- 5 form is obligated to collect tax, and does in fact collect tax as 6 evidenced by the books and records of such hosting platform, then the 7 provisions of subdivision (e) of section eleven hundred nineteen of this 8 article shall be applicable. 9 (7) Information provided by a hosting platform to the commissioner 10 shall be confidential. Such confidential information shall not be 11 disclosed by the commissioner unless the hosting platform has given 12 written consent to make such disclosure or there is an agreement between 13 the hosting platform and the commissioner to make such disclosure. 14 Notwithstanding any law to the contrary, information provided by a host- 15 ing platform shall not be subject to article six of the public officers 16 law and shall not be provided to any other agency of the state, locali- 17 ty, or any other government entity or political subdivision. 18 § 11. Section 1202 of the tax law is amended by adding a new subdivi- 19 sion (h) to read as follows: 20 (h) It is expressly recognized that any county authorized and 21 empowered to impose hotel, motel, or occupancy taxes pursuant to this 22 subpart has the authority to permit the county agency that administers 23 such taxes to enter into voluntary agreements with any person or third 24 party, including but not limited to hosting platforms, to permit such 25 person, third party, or platform to collect and remit such taxes on 26 behalf of the party or parties required to collect and remit them under 27 the applicable statutes. The voluntary agreement shall be evinced by a 28 signed, written agreement between the county agency that administers 29 such taxes and the person or third party assuming the obligation to 30 collect and remit the taxes. 31 § 12. Section 1 of chapter 161 of the laws of 1970, relating to enabl- 32 ing any city having a population of one million or more to impose and 33 collect taxes on the occupancy of hotel rooms in such city, is amended 34 by adding a new subdivision 11 to read as follows: 35 (11) It is expressly recognized that any city agency administering the 36 taxes authorized by this act is permitted to enter into voluntary agree- 37 ments with any person or third party, including but not limited to host- 38 ing platforms, to permit such person, third party, or platform to 39 collect and remit such taxes on behalf of the party or parties required 40 to collect and remit them under the applicable statutes. The voluntary 41 agreement shall be evinced by a signed, written agreement between the 42 city agency responsible for administering the taxes and the person or 43 third party assuming the obligation to collect and remit the taxes. 44 § 13. This act shall take effect on the one hundred twentieth day 45 after it shall have become a law.
