|SAME AS||SAME AS S07182|
|COSPNSR||Skoufis, Jenne, Jones, Dickens, Arroyo, Vanel, Hyndman, Schimminger, McDonald, Peoples-Stokes, D'Urso, Cook, Johns, Walter, Palumbo|
|Amd §§4 & 304, add Art 7-D §§288 - 292, Mult Dwell L; amd §§1101, 1105, 1104, 1131, 1132 & 1202, Tax L; amd §1, Chap 161 of 1970|
|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.|
|04/28/2017||referred to housing|
|01/03/2018||referred to housing|
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NEW YORK STATE ASSEMBLY
MEMORANDUM IN SUPPORT OF LEGISLATION
submitted in accordance with Assembly Rule III, Sec 1(f)
BILL NUMBER: A7520 Revised 05/10/17 SPONSOR: Lentol
TITLE OF BILL: 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   PURPOSE OR GENERAL IDEA OF BILL: To legalize responsible home sharing in New York, while enabling regula- tors to target enforcement of those who turn permanent housing into illegal hotels   SUMMARY OF PROVISIONS: Subparagraph 1 of paragraph a of subdivision 8 of section 4 of the multiple swelling law, as amended by chapter 225 of the laws of 2010, is amended. Section 2 adds a new article (seven-D) to the multiple dwelling law detailing short-term rental units. Section 304 of the multiple dwelling law is amended by adding a new subdivision 1-b. Subdivision (c) of section 1101 of the tax law, as added by chapter 93 of the laws of 1965, paragraphs 2, 3, 4 and 6 as amended by section 2 and paragraph 8 as added by section 3 of part AA of chapter 57 of the laws of 2010, and paragraph 5 as amended by chapter 575 of the laws of 1965, is amended and two new paragraphs 9 and 10 are added. Subdivision (e) of section 1105 of the tax law is amended by adding a new paragraph 3. Subdivision (a) of section 1104 of the tax, as added by chapter 3 of the laws of 2004, is amended. Subdivision 1 of section 1131 of the tax law, as amended by chapter 576 of the laws of 1994, is amended. Section 1132 of the tax law is amended by adding a new subdivision (1). Section 1202 of the new tax law is amended by adding a new subdivision (h). Section 1 of chapter 161 of the laws of 1970, relating to enabling any city having a population of one million or more to impose and collect taxes on the occupancy of hotels rooms in such city, is amended by adding a new subdivision 11.   ***JUSTIFICATION: For as long as people have had homes, they have opened them up to trav- elers, welcoming newcomers to their neighborhoods and earning a little extra money on the side. By the middle of the 19th century, nearly half of urban Americans spent part of their lives either as boarders in others' homes or as hosts in their own. Today, the revolution in information and communications technology have led to a home sharing revival with Americans from coast to coast connecting with travelers from all over the world on digital platforms like Airbnb, Homeaway, VRBO, and others. New York is already reaping the benefits of this innovative industry. From Buffalo to Brooklyn, the North Country to the Southern Tier, home sharing is an increasingly important component of the state's economy. In New York, over 2 million people have stayed in Airbnb homes in 2016, providing $5,400 in supplemental income for the typical host. In addi- tion, nearly 2.3 million New York residents used Airbnb to travel within the Empire State. Despite the expansive growth and promise of home sharing, the Multiple Dwelling law- which dates to 1929-prohibits short-term rentals (STR) of fewer than 30 days in Class A multiple dwelling units within the City of New York and fails to differentiate between illegal hotel operators and permanent residents who share their homes when they are away for the weekend or a vacation. It subjects all New Yorkers to the same penalties for short term rentals, whether they share their permanent home for three nights a year, or run a commercial operation for three hundred. This legislation amends the Multiple Dwelling law to legalize responsi- ble home sharing in New York while enabling regulators to target enforcement of those who turn permanent housing into illegal hotels.   PRIOR LEGISLATIVE HISTORY: New bill.   FISCAL IMPLICATIONS FOR STATE AND LOCAL GOVERNMENTS: None   EFFECTIVE DATE: This act shall take effect on the one hundred twentieth day after it shall have become a law. ***Some of the language contained is from Airbnb documentation.
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STATE OF NEW YORK ________________________________________________________________________ 7520 2017-2018 Regular Sessions IN ASSEMBLY April 28, 2017 ___________ Introduced by M. of A. LENTOL -- 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 16 seven-D to read as follows: 17 ARTICLE 7-D 18 SHORT-TERM RENTAL UNITS 19 Section 288. Definitions. 20 289. Short-term rental units authorized. EXPLANATION--Matter in italics (underscored) is new; matter in brackets [ ] is old law to be omitted. LBD11126-01-7A. 7520 2 1 290. Registration. 2 291. Requirements of hosting platforms. 3 292. Regulations. 4 § 288. Definitions. For the purposes of this article, the following 5 terms shall have the following meanings: 6 1. "Short-term rental unit" means an entire dwelling unit, or a room, 7 group of rooms, other living or sleeping space, or any other space, made 8 available for rent by guests for less than thirty consecutive days. 9 2. "Short-term rental host" means an owner or tenant of a short-term 10 rental unit who rents such unit to guests. 11 3. "Hosting platform" means a person or entity who, pursuant to an 12 agreement with a short-term rental host: 13 (a) provides a platform for compensation through which unaffiliated 14 third party short-term rental hosts can offer to rent short-term rental 15 units; and 16 (b) collects a fee in connection with either: 17 (i) providing the forum in which, or by means of which, the offer of 18 occupancy of a short-term rental unit is accepted; or 19 (ii) providing the forum in which a short-term rental host can list or 20 advertise space in a short-term rental unit. 21 § 289. Short term rental units authorized. 1. A short-term rental host 22 may operate a dwelling unit as a short-term rental unit provided such 23 dwelling unit: 24 (a) is registered in accordance with section two hundred ninety of 25 this article; 26 (b) is not used to provide single room occupancy as defined by subdi- 27 vision sixteen of section four of this chapter; 28 (c) includes a conspicuously posted evacuation diagram identifying all 29 means of egress from the unit and the building in which it is located; 30 (d) includes a conspicuously posted list of emergency phone numbers 31 for police, fire, and poison control; and 32 (e) is insured for at least two hundred fifty thousand dollars to 33 protect against third party claims of property damage or bodily injury 34 that arise out of the operation of a short-term rental unit. Insurance 35 provided by hosting platforms can satisfy this requirement. 36 2. A short-term rental host may only operate a rent-stabilized dwell- 37 ing unit as a short-term rental unit if the annual rent generated from 38 short-term rent does not exceed the annual legal rent for the unit as 39 defined by the division of housing and community renewal; provided 40 however, that a violation of this subdivision shall not be a ground for 41 eviction under the rent stabilization code unless the short-term rental 42 host has received two prior violations under the rent stabilization 43 code. 44 3. A short-term rental host may not operate a dwelling unit as a 45 short-term rental unit if the unit is a rent-controlled unit subject to 46 the local emergency rent control act or chapter seven of subtitle S of 47 title nine of New York's compilation of codes, rules, and regulations, 48 an income-based public housing unit, or a dwelling unit paid for with 49 vouchers or other monetary subsidies, in whole or in part, from a 50 government entity. 51 4. A short-term rental host shall not operate more than one class A 52 multiple dwelling unit as a short-term rental unit unless the units are 53 at the same address, including apartment number, if applicable. 54 5. 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. 7520 3 1 6. 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 7. 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 § 290. 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 § 291. 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 and the New 34 York city mayor's office of special enforcement with anonymized statis- 35 tics on a quarterly basis regarding the short-term rental of properties 36 on their platforms in cities with a population of one million or more. 37 Such report shall be submitted within thirty days following the end of 38 each calendar quarter in which it operates as a hosting platform in a 39 manner to be determined by the division of housing and community 40 renewal. The information to be disclosed shall include: 41 (a) statistics regarding each short-term rental unit that was rented 42 on the platform during the previous quarter, including city, borough, 43 zip code, listing type (such as whether the listing is for an entire or 44 shared property), the number of nights rented for the reporting period, 45 the number of nights rented for the calendar year, and the total amount 46 of revenue submitted to the short-term rental host in connection with 47 the rental of the unit in question. Information regarding the number of 48 nights rented shall be reported in ranges of twenty-five. Information 49 regarding the total amount of revenue shall be reported in ranges of ten 50 thousand dollars; and 51 (b) statistics regarding each short-term rental host who rented a 52 short-term rental unit on the platform during the previous quarter, 53 including: 54 (i) the number of distinct addresses simultaneously advertised as 55 short-term rentals during the prior reporting period for each short-termA. 7520 4 1 rental host simultaneously advertising more than one distinct address as 2 a short-term rental during the reporting period; and 3 (ii) the number of such distinct addresses simultaneously rented as 4 short-term rentals during the reporting period for each short-term 5 rental host simultaneously advertising more than one distinct address as 6 a short-term rental during the reporting period. Hosting platforms 7 shall not have the obligation to disclose any listing or host-level 8 information if the disclosure could reasonably lead to the identifica- 9 tion of a specific property or short-term rental host. 10 3. maintain records of all transactions in cities with a population of 11 a million or more for a period of twelve months. 12 4. inform short-term rental hosts of the registration requirement and, 13 if requested to do so, collect and transmit the required information to 14 the division of housing and community renewal on behalf of the short- 15 term rental host. 16 § 292. Regulations. The division of housing and community renewal 17 shall promulgate regulations necessary and appropriate to enforce this 18 article, including regulations to facilitate the registration of short- 19 term rental hosts and to facilitate information sharing between and 20 among the division, hosting platforms, and other enforcement agencies. 21 § 3. Section 304 of the multiple dwelling law is amended by adding a 22 new subdivision 1-b to read as follows: 23 1-b. a. Every person who shall violate or assist in the violation of 24 any provision of sections two hundred eighty-nine or two hundred ninety 25 of this chapter shall be guilty of an offense, and any person found to 26 have committed three or more offenses of such sections may be prohibited 27 from operating a short-term rental unit for a period of one year. 28 b. The maximum fine for violating subdivision four of section two 29 hundred eighty-nine of this chapter shall be one thousand dollars for a 30 first offense; four thousand dollars for the second offense; and seven 31 thousand five hundred dollars for the third or any subsequent offense. 32 The maximum fine for violating subdivision two of section two hundred 33 eighty-nine of this chapter shall be the difference between the annual 34 rent generated by the short-term rental and the annual legal rent, plus 35 an additional fine of fifty dollars for the first offense, one hundred 36 dollars for the second offense, and two hundred fifty dollars for the 37 third offense. The maximum fine for violating subdivision three of 38 section two hundred eighty-nine of this chapter shall be the amount of 39 revenue generated from the short-term rental plus an additional fine of 40 fifty dollars for the first offense, one hundred dollars for the second 41 offense, and two hundred fifty dollars for the third offense. The maxi- 42 mum fine for all other provisions of sections two hundred eighty-nine or 43 two hundred ninety of this chapter shall be fifty dollars for a first 44 offense; one hundred dollars for the second offense; and two hundred 45 fifty dollars for the third or any subsequent offense. 46 c. Any violation under this subdivision shall not be a crime and the 47 penalty or punishment imposed therefor shall not be deemed for any 48 purpose a penal or criminal penalty or punishment, and shall not impose 49 any disability upon or affect or impair the credibility as a witness, or 50 otherwise, of any person convicted thereof. 51 § 4. Subdivision (c) of section 1101 of the tax law, as added by chap- 52 ter 93 of the laws of 1965, paragraphs 2, 3, 4 and 6 as amended by 53 section 2 and paragraph 8 as added by section 3 of part AA of chapter 57 54 of the laws of 2010, and paragraph 5 as amended by chapter 575 of the 55 laws of 1965, is amended and two new paragraphs 9 and 10 are added to 56 read as follows:A. 7520 5 1 (c) When used in this article for the purposes of the tax imposed 2 under subdivision (e) of section eleven hundred five, and subdivision 3 (a) of section eleven hundred four, the following terms shall mean: 4 (1) Hotel. A building or portion of it which is regularly used and 5 kept open as such for the lodging of guests. The term "hotel" includes 6 an apartment hotel, a motel, boarding house or club, whether or not 7 meals are served, and short-term rental units. 8 (2) Occupancy. The use or possession, or the right to the use or 9 possession, of any room in a hotel. "Right to the use or possession" 10 includes the rights of a room remarketer as described in paragraph eight 11 of this subdivision. 12 (3) Occupant. A person who, for a consideration, uses, possesses, or 13 has the right to use or possess, any room in a hotel under any lease, 14 concession, permit, right of access, license to use or other agreement, 15 or otherwise. "Right to use or possess" includes the rights of a room 16 remarketer as described in paragraph eight of this subdivision. 17 (4) Operator. Any person operating a hotel. Such term shall include a 18 room remarketer and such room remarketer shall be deemed to operate a 19 hotel, or portion thereof, with respect to which such person has the 20 rights of a room remarketer. 21 (5) Permanent resident. Any occupant of any room or rooms in a hotel 22 for at least ninety consecutive days shall be considered a permanent 23 resident with regard to the period of such occupancy. 24 (6) Rent. The consideration received for occupancy, including any 25 service or other charge or amount required to be paid as a condition for 26 occupancy, valued in money, whether received in money or otherwise and 27 whether received by the operator [ or], a hosting platform, a room 28 remarketer or another person on behalf of [ either] any of them. Rent 29 shall not include a separately stated fee or similar charge paid by the 30 occupant to the hosting platform for: (i) providing the forum in which, 31 or by means of which, the offer of occupancy is accepted, including an 32 internet website or similar forum; (ii) arranging for the exchange of 33 information or messages between the occupant and the operator of the 34 hotel; or (iii) facilitating payment between the occupant and the opera- 35 tor of the hotel. 36 (7) Room. Any room or rooms of any kind in any part or portion of a 37 hotel, which is available for or let out for any purpose other than a 38 place of assembly. 39 (8) Room remarketer. A person who reserves, arranges for, conveys, or 40 furnishes occupancy, whether directly or indirectly, to an occupant for 41 rent in an amount determined by the room remarketer, directly or indi- 42 rectly, whether pursuant to a written or other agreement. Such person's 43 ability or authority to reserve, arrange for, convey, or furnish occu- 44 pancy, directly or indirectly, and to determine rent therefor, shall be 45 the "rights of a room remarketer". A room remarketer is not a permanent 46 resident with respect to a room for which such person has the rights of 47 a room remarketer. This term does not include a hosting platform. 48 (9) Short-term rental unit. A room, group of rooms, or other living or 49 sleeping space, or any other space let to occupants, including but not 50 limited to private dwellings, residences, or buildings used as resi- 51 dences. 52 (10) Hosting platform. A person or entity who, pursuant to an agree- 53 ment with an operator of a hotel: 54 (i) provides a platform for compensation through which an unaffiliated 55 third party hotel operator offers to rent space in a hotel; and 56 (ii) collects a fee in connection with either:A. 7520 6 1 (A) providing the forum in which, or by means of which, the offer of 2 occupancy of a hotel room is accepted; or 3 (B) providing the forum in which a hotel operator can list or adver- 4 tise space in a hotel for occupancy. 5 § 5. Subdivision (e) of section 1105 of the tax law is amended by 6 adding a new paragraph 3 to read as follows: 7 (3) The rent for every occupancy of a room or rooms in a hotel offered 8 for rent through a hosting platform, as defined in paragraph ten of 9 subdivision (c) of section eleven hundred one of this article, regard- 10 less of whether it is furnished, limited to a single family occupancy, 11 or provides housekeeping, food, or other common hotel services, includ- 12 ing, but not limited to, entertainment or planned activities. 13 § 6. Subdivision (a) of section 1104 of the tax law, as added by chap- 14 ter 3 of the laws of 2004, is amended to read as follows: 15 (a) Imposition. In addition to any other fee or tax imposed by this 16 article or any other law, on and after April first, two thousand five, 17 there is hereby imposed within the territorial limits of a city with a 18 population of a million or more and there shall be paid a unit fee on 19 every occupancy of a unit in a hotel in such city subject to tax under 20 paragraphs one through three of subdivision (e) of section eleven 21 hundred five of this part at the rate of one dollar and fifty cents per 22 unit per day, except that such unit fee shall not be imposed upon (1) 23 occupancy by a permanent resident or (2) where the rent per unit is not 24 more than at the rate of two dollars per day. 25 § 7. Subdivision 1 of section 1131 of the tax law, as amended by chap- 26 ter 576 of the laws of 1994, is amended to read as follows: 27 (1) "Persons required to collect tax" or "person required to collect 28 any tax imposed by this article" shall include: every vendor of tangible 29 personal property or services; every recipient of amusement charges; 30 [ and] every operator of a hotel[ .]; and hosting platforms where the 31 hosting platform voluntarily consents to assume the tax collection and 32 remittance responsibilities of an operator of a hotel unless relieved of 33 such obligation pursuant to paragraph four of subdivision (l) of section 34 eleven hundred thirty-two of this part. Said terms shall also include 35 any officer, director or employee of a corporation or of a dissolved 36 corporation, any employee of a partnership, any employee or manager of a 37 limited liability company, or any employee of an individual proprietor- 38 ship who as such officer, director, employee or manager is under a duty 39 to act for such corporation, partnership, limited liability company or 40 individual proprietorship in complying with any requirement of this 41 article; and any member of a partnership or limited liability company. 42 Provided, however, that any person who is a vendor solely by reason of 43 clause (D) or (E) of subparagraph (i) of paragraph (8) of subdivision 44 (b) of section eleven hundred one shall not be a "person required to 45 collect any tax imposed by this article" until twenty days after the 46 date by which such person is required to file a certificate of registra- 47 tion pursuant to section eleven hundred thirty-four of this part. 48 § 8. Section 1132 of the tax law is amended by adding a new subdivi- 49 sion (l) to read as follows: 50 (l)(1) A hosting platform may enter into a voluntary agreement with 51 the commissioner, under which the hosting platform shall collect and 52 remit taxes on occupancies of rentals of hotels on or after the effec- 53 tive date of the voluntary agreement; provided however, that when a 54 hosting platform enters into such a voluntary agreement, it shall be 55 required to (i) collect from the occupants the applicable taxes arising 56 from such occupancies; (ii) comply with all the provisions of this arti-A. 7520 7 1 cle and article twenty-nine of this chapter and any regulations adopted 2 pursuant thereto; (iii) register to collect tax under section eleven 3 hundred thirty-four of this part; and (iv) retain records and informa- 4 tion as required by the commissioner and cooperate with the commissioner 5 to ensure the proper collection and remittance of tax imposed, 6 collected, or required to be collected under this article and article 7 twenty-nine of this chapter. 8 (2) In carrying out the obligations imposed under this section, a 9 hosting platform shall have all the duties, benefits, and entitlements 10 of a person required to collect tax under this article and article twen- 11 ty-nine of this chapter with respect to the occupancies giving rise to 12 the tax obligation, including the right to accept a certificate or other 13 documentation from an occupant substantiating an exemption or exclusion 14 from tax, as if such hosting platform were the operator of the hotel 15 with respect to such occupancy, including the right to receive the 16 refund authorized by subdivision (e) of this section and the credit 17 allowed by subdivision (f) of section eleven hundred thirty-seven of 18 this part. 19 (3) No hosting platform shall be required to list any operator of a 20 hotel on any return required to be filed under this article and article 21 twenty-nine of this chapter or under any regulations adopted pursuant 22 thereto. Audits of any hosting platform shall be conducted solely on the 23 basis of the tax identification number associated with each hosting 24 platform and shall not be conducted directly or indirectly on any opera- 25 tor of a hotel or any occupant to whom occupancy is rented from an oper- 26 ator of a hotel, nor shall any hosting platform be required to disclose 27 any personally identifiable information relating to any operator of a 28 hotel or occupant to whom occupancy is rented from an operator of a 29 hotel. 30 (4) An operator of a hotel is not a person required to collect tax for 31 purposes of this part with respect to taxes imposed upon occupancies of 32 hotels if: 33 (i) the operator of the hotel can show that the occupancy was facili- 34 tated by a hosting platform who is registered to collect tax pursuant to 35 section eleven hundred thirty-four of this part; and 36 (ii) the operator of the hotel accepted from the hosting platform a 37 properly completed certificate of collection in a form prescribed by the 38 commissioner certifying that the hosting platform has agreed to assume 39 the tax collection and filing responsibilities of the operator of the 40 hotel; and 41 (iii) any failure of the hosting platform to collect the proper amount 42 of tax with respect to such occupancy was not the result of the operator 43 of the hotel providing incorrect information to the hosting platform, 44 whether intentional or unintentional. 45 This provision shall be administered in a manner consistent with 46 subparagraph (i) of paragraph one of subdivision (c) of this section as 47 if a certificate of collection were a resale or exemption certificate 48 for purposes of such subparagraph, including with regard to the 49 completeness of such certificate of collection and the timing of its 50 acceptance by the operator of the hotel; provided however, that with 51 regard to any occupancies sold by an operator of the hotel that are 52 facilitated by a hosting platform who is affiliated with such operator, 53 the operator shall be deemed liable as a person under a duty to act for 54 such hosting platform for purposes of subdivision one of section eleven 55 hundred thirty-one of this part.A. 7520 8 1 (5) The commissioner may, in his or her discretion, (i) develop stand- 2 ard language, or approve language developed by a hosting platform, in 3 which the hosting platform obligates itself to collect the tax on behalf 4 of all the operators of hotels; and (ii) provide by regulation or other- 5 wise that the inclusion of such language in an agreement between a host- 6 ing platform and the commissioner as provided for in paragraph one of 7 this subdivision shall, upon notice to the operator, have the same 8 effect as an operator's acceptance of a certificate of collection from a 9 hosting platform under paragraph four of this subdivision. 10 (6) In the event an operator of a hotel is a room remarketer, and all 11 other provisions of this subdivision are met such that a hosting plat- 12 form is obligated to collect tax, and does in fact collect tax as 13 evidenced by the books and records of such hosting platform, then the 14 provisions of subdivision (e) of section eleven hundred nineteen of this 15 article shall be applicable. 16 (7) Information provided by a hosting platform to the commissioner 17 shall be confidential. Such confidential information shall not be 18 disclosed by the commissioner unless the hosting platform has given 19 written consent to make such disclosure or there is an agreement between 20 the hosting platform and the commissioner to make such disclosure. 21 Notwithstanding any law to the contrary, information provided by a host- 22 ing platform shall not be subject to article six of the public officers 23 law and shall not be provided to any other agency of the state, locali- 24 ty, or any other government entity or political subdivision. 25 § 9. Section 1202 of the tax law is amended by adding a new subdivi- 26 sion (h) to read as follows: 27 (h) It is expressly recognized that any county authorized and 28 empowered to impose hotel, motel, or occupancy taxes pursuant to subpart 29 A of part one of this article has the authority to permit the county 30 agency that administers such taxes to enter into voluntary agreements 31 with any person or third party, including but not limited to hosting 32 platforms, to permit such person, third party, or platform to collect 33 and remit such taxes on behalf of the party or parties required to 34 collect and remit them under the applicable statutes. The voluntary 35 agreement shall be evinced by a signed, written agreement between the 36 county agency that administers such taxes and the person or third party 37 assuming the obligation to collect and remit the taxes. 38 § 10. Section 1 of chapter 161 of the laws of 1970, relating to enabl- 39 ing any city having a population of one million or more to impose and 40 collect taxes on the occupancy of hotel rooms in such city, is amended 41 by adding a new subdivision 11 to read as follows: 42 (11) It is expressly recognized that any city agency administering the 43 taxes authorized by this act is permitted to enter into voluntary agree- 44 ments with any person or third party, including but not limited to host- 45 ing platforms, to permit such person, third party, or platform to 46 collect and remit such taxes on behalf of the party or parties required 47 to collect and remit them under the applicable statutes. The voluntary 48 agreement shall be evinced by a signed, written agreement between the 49 city agency responsible for administering the taxes and the person or 50 third party assuming the obligation to collect and remit the taxes. 51 § 11. This act shall take effect on the one hundred twentieth day 52 after it shall have become a law.