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A07520 Summary:

BILL NOA07520
 
SAME ASSAME AS S07182
 
SPONSORLentol
 
COSPNSRSkoufis, Jenne, Jones, Dickens, Arroyo, Vanel, Hyndman, Schimminger, McDonald, Peoples-Stokes, D'Urso, Cook, Johns, Walter, Palumbo
 
MLTSPNSRTaylor
 
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.
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A07520 Actions:

BILL NOA07520
 
04/28/2017referred to housing
01/03/2018referred to housing
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A07520 Memo:

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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A07520 Text:



 
                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.
                                                                   LBD11126-01-7

        A. 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-term

        A. 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.
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