STATE OF NEW YORK ________________________________________________________________________ 4130--A 2023-2024 Regular Sessions IN ASSEMBLY February 9, 2023 ___________ Introduced by M. of A. FAHY, LEVENBERG, BURDICK, SIMON, KELLES, WOERNER, CLARK, SHIMSKY -- 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 residence law, the multiple dwelling law, and the tax law, in relation to short-term residential rental of private dwellings in certain municipalities The People of the State of New York, represented in Senate and Assem- bly, do enact as follows: 1 Section 1. The multiple residence law is amended by adding a new arti- 2 cle 2-A to read as follows: 3 ARTICLE 2-A 4 SHORT-TERM RESIDENTIAL RENTAL UNITS 5 Section 20. Definitions. 6 21. Short-term residential rental units; regulation. 7 22. Registration. 8 23. Exceptions. 9 24. Penalties. 10 24-a. Enforcement. 11 24-b. Data sharing. 12 § 20. Definitions. For the purposes of this article, the following 13 terms shall have the following meanings: 14 1. "Short-term residential rental unit" means an entire dwelling unit, 15 or a room, group of rooms, other living or sleeping space, or any other 16 space within a dwelling, made available for rent by guests for less than 17 thirty consecutive days, where the unit is offered for tourist or tran- 18 sient use by the short-term rental host of the residential unit. 19 2. "Short-term rental host" means a person or entity in valid legal 20 possession of a short-term rental unit who rents such unit to guests. 21 3. "Booking service" means a person or entity who, directly or indi- 22 rectly: EXPLANATION--Matter in italics (underscored) is new; matter in brackets [ ] is old law to be omitted. LBD02793-07-3
A. 4130--A 2 1 (a) provides one or more online, computer or application-based plat- 2 forms that individually or collectively can be used to: 3 (i) list or advertise offers for short-term rentals, and 4 (ii) either accept such offers, or reserve or pay for such rentals; 5 and 6 (b) charges, collects or receives a fee for the use of such a platform 7 or for provision of any service in connection with a short-term rental. 8 A booking service shall not be construed to include a platform that 9 solely lists or advertises offers for short-term rentals. 10 § 21. Short-term residential rental units; regulation. 1. A short-term 11 rental host may operate a dwelling unit as a short-term residential 12 rental unit provided such dwelling unit: 13 (a) is registered in accordance with section twenty-two of this arti- 14 cle; 15 (b) is not used to provide single room occupancy as defined by subdi- 16 vision forty-four of section four of this chapter; 17 (c) includes a conspicuously posted evacuation diagram identifying all 18 means of egress from the unit and the building in which it is located; 19 (d) includes a conspicuously posted list of emergency phone numbers 20 for police, fire, and poison control; 21 (e) has a working fire-extinguisher; and 22 (f) is insured by an insurer licensed to write insurance in this state 23 or procured by a duly licensed excess line broker pursuant to section 24 two thousand one hundred eighteen of the insurance law for at least the 25 value of the dwelling, plus a minimum of three hundred thousand dollars 26 coverage for third party claims of property damage or bodily injury that 27 arise out of the operation of a short-term rental unit. Notwithstanding 28 any other provision of law, no insurer shall be required to provide such 29 coverage. 30 2. Occupancies of a short-term rental unit shall be subject to taxes 31 and fees pursuant to articles twenty-eight and twenty-nine of the tax 32 law and applicable local laws. 33 3. Short-term rental hosts shall maintain records related to guest 34 stays for two years following the end of the calendar year in which an 35 individual rental stay occurred, including the date of each stay and 36 number of guests, the cost for each stay, including relevant tax, and 37 records related to their registration as short-term rental hosts with 38 the department of state. As a requirement for registration under section 39 twenty-two of this article, hosts shall provide these records to the 40 department of state on an annual basis. The department shall share this 41 report with county, city, town, or village governments and shall make 42 such reports available to local municipal enforcement agencies upon 43 request. Where the booking platform is the short-term rental host, the 44 short-term rental host may be exempt from providing such report provided 45 that the booking platform includes all necessary information required of 46 a short-term rental host in the report required pursuant to subdivision 47 four of this section. 48 4. Notwithstanding the provisions of any other law or administrative 49 action to the contrary, booking services shall develop and maintain a 50 report related to short-term rental unit guest stays that the booking 51 service has facilitated in the state for two years following the end of 52 the calendar year in which an individual rental stay occurred. The 53 report shall include the dates of each stay and the number of guests, 54 the cost for each stay, including relevant tax, the physical address, 55 including any unit designation, of each short-term rental unit booked, 56 the full legal name of each short-term rental unit's host, and each
A. 4130--A 3 1 short-term rental unit's registration number. In the event a booking 2 service does not adhere to subdivision two of section twenty-two of this 3 article, or more information is deemed necessary by the department of 4 state, the department may access this report and/or all relevant records 5 from a booking service in response to valid legal process. The depart- 6 ment shall share this report and/or records with county, city, town, or 7 village governments and shall make such reports available to local 8 municipal enforcement agencies when lawfully requested. Reports and any 9 records provided to generate such reports shall not be made publicly 10 available without the redaction of the full legal name of each short- 11 term rental unit's host, the street name and number of the physical 12 address of any identified short-term rental unit and the unit's regis- 13 tration number. 14 5. It shall be unlawful for a booking service to collect a fee for 15 facilitating booking transactions for short-term residential rental 16 units located in this state if the short-term rental unit and its owner 17 or tenant have not been issued a current, valid registration by the 18 department of state or an applicable municipality. 19 6. The provisions of this article shall apply to all short-term resi- 20 dential rental units in the state; provided, however, that a munici- 21 pality that has its own short-term residential rental unit registry may 22 continue such registry and all short-term residential rental units in 23 such municipality shall be required to be registered with such municipal 24 registry and shall not be required to register with the department of 25 state. Municipalities with short-term residential rental registries 26 shall establish and effectuate standards for the health and safety of 27 guests, including, but not limited to, the standards established in 28 paragraphs (c), (d) and (e) of subdivision one of this section. Munici- 29 palities with short-term residential rental unit registries shall main- 30 tain the authority to manage such registries and to collect fines for 31 violations related to the registration of short-term residential rental 32 units. Municipalities with short-term residential rental unit regis- 33 tries shall provide information on short-term residential rental units 34 registered within such municipality to the department of state, on a 35 quarterly basis of each calendar year, in order for the department to 36 maintain a current database of all short-term residential units regis- 37 tered within the state. Municipalities with short-term residential 38 rental unit registries shall not be subject to the regulation require- 39 ments of this section and may establish registration requirements and 40 regulations in such municipality which may differ from the requirements 41 of this section. 42 § 22. Registration. 1. Short-term rental hosts shall be required to 43 register a short-term residential rental unit with the department of 44 state or with the municipality where such short-term residential unit is 45 located if such municipality has a registration system; provided, howev- 46 er, that the department of state shall not accept an application to 47 register a short-term residential rental unit for a unit that is located 48 in a municipality which has its own registration system and that has 49 notified the department of state of such registration system. Where a 50 short-term rental is located in a jurisdiction that has multiple munici- 51 pal registration systems, the host shall select only one such municipal 52 registration system to register under. No municipality shall require a 53 host to register under their registration system where a host is 54 lawfully registered with another municipal registration system. 55 (a) Registration with the department of state shall be valid for two 56 years, after which time the short-term rental host may renew his or her
A. 4130--A 4 1 registration in a manner prescribed by the department of state. The 2 department of state may revoke the registration of a short-term rental 3 host upon a determination that the short-term rental host has violated 4 any provision of this article at least three times in two calendar 5 years, and may determine that the short-term rental host shall be ineli- 6 gible for registration for a period of up to twelve months from the date 7 of such determination or at the request of a municipality when such 8 municipality requests such revocation due to illegal occupancy. Listing 9 or using a dwelling unit, or portion thereof, as a short-term residen- 10 tial rental unit without current, valid registration shall be unlawful 11 and shall make persons who list or use such unit ineligible for regis- 12 tration for a period of twelve months from the date a determination is 13 made that a violation has occurred. 14 (b) A short-term rental host shall include their current, valid regis- 15 tration number on all offerings, listings or advertisements for short- 16 term rental guest stays. 17 (c) A tenant, or other person that does not own a unit that is used as 18 a short-term rental unit but is in valid legal possession of a short- 19 term residential rental unit, shall not qualify for registration if they 20 are not the permanent occupant of the dwelling unit in question and have 21 not been granted permission in writing by the owner for its short-term 22 rental, to be verified by the department of state or any municipality 23 with its own registration system. 24 (d) The department of state shall make available to platforms the 25 data necessary to allow booking platforms to verify the registration 26 status of a short-term residential rental unit and that the unit is 27 associated with the short-term rental host who registered the unit. 28 (e) The short-term rental host shall pay application and renewal fees 29 in an amount to be established by the department of state. 30 (f) There shall be a fee for the use of the electronic verification 31 system in an amount to be established by the department of state. Such 32 fee shall not exceed the cost to build, operate, and maintain such 33 system. 34 2. Notwithstanding the provisions of any other law or administrative 35 action to the contrary, it shall be unlawful for a booking service to 36 collect a fee for facilitating booking transactions for short-term resi- 37 dential rental units located in this state without first registering 38 with the department of state. Accordingly, booking services shall adhere 39 to the following, in addition to other regulations established by the 40 department, as conditions of such registration: 41 (a) Booking services shall provide to the department on a quarterly 42 basis, in a form and manner to be determined by the department, the 43 report developed and maintained by the booking service in accordance 44 with subdivision four of section twenty-one of this article. The depart- 45 ment shall share this report with county, city, town, or village govern- 46 ments and shall make such reports available to local municipal enforce- 47 ment agencies when lawfully requested. 48 (b) A booking service shall provide agreement in writing to the 49 department that it will: 50 (i) Obtain written consent from all short-term rental hosts intending 51 to utilize their platform, for short-term residential rental units 52 located in this state, for the disclosure of the information pursuant to 53 subdivision four of section twenty-one of this article, in accordance 54 with paragraph (a) of this subdivision; and
A. 4130--A 5 1 (ii) Furnish the information identified pursuant to subdivision four 2 of section twenty-one of this article, in accordance with paragraph (a) 3 of this subdivision. 4 3. The department of state shall set a fee for short-term residential 5 rental unit and booking service registration with the department. 6 § 23. Exceptions. Notwithstanding the provisions of any other law to 7 the contrary, this article shall not apply to: 8 1. Incidental and occasional occupancy of such dwelling unit for 9 fewer than thirty consecutive days by other persons when the permanent 10 occupants are temporarily absent for personal reasons, such as vacation 11 or medical treatment, provided that there is no monetary compensation 12 paid to the permanent occupants for such occupancy; or 13 2. A municipality which does not allow short-term residential rentals; 14 provided, however, that such municipality shall request an exception 15 from this article; or 16 3. Temporary housing or lodging permitted by the department of health. 17 § 24. Penalties. Notwithstanding the provisions of any other law to 18 the contrary: 19 1. Any booking service which collects a fee related to booking a unit 20 as a short-term rental, where such unit is not registered in accordance 21 with this article, shall be fined in accordance with subdivisions four 22 and five of this section. The secretary of state or their designee may 23 also seek an injunction from a court of competent jurisdiction prohibit- 24 ing the collection of any fees relating to the offering or renting of 25 the unit as a short-term residential rental. 26 2. Any person who offers a short-term residential rental unit without 27 registering with the department of state or municipal registration 28 system, or any person who offers an eligible short-term residential 29 rental unit as a short-term rental while the unit's registration on the 30 short-term residential rental unit registry is suspended, shall be fined 31 in accordance with subdivisions four and five of this section. 32 3. Any person who fails to comply with any notice of violation or 33 other order issued pursuant to this article by the department of state 34 for a violation of any provision of this article shall be fined in 35 accordance with subdivisions four and five of this section. 36 4. In a municipality that does not have its own registration system, a 37 short-term rental host that violates the requirements of this article 38 shall receive a warning notice issued, without penalty, by the depart- 39 ment of state upon the first and second violation. The warning notice 40 shall detail actions to be taken to cure the violation. A two hundred 41 dollar fine shall be imposed upon the third violation. A one thousand 42 dollar fine per day shall be imposed upon all subsequent violations. 43 Upon the occurrence of a violation, a seven-day period to cure the 44 violation shall be granted. During such period, no further fines shall 45 be accumulated against the short-term rental host, except where the new 46 violation is related to a different short-term rental unit. 47 5. In a municipality that does not have its own registration system, a 48 booking service that violates the requirements of this article shall be 49 issued a five hundred dollar fine per day, per violation, until such 50 violation is cured. 51 6. In a municipality that has its own registration system, the munici- 52 pality may establish and effectuate its own penalty system. 53 § 24-a. Enforcement. 1. The provisions of this article may be enforced 54 in accordance with article eight of this chapter. 55 2. The department of state may enter into agreements with a booking 56 service for assistance in enforcing the provisions of this section,
A. 4130--A 6 1 including but not limited to an agreement whereby the booking service 2 agrees to remove a listing from its platform that is deemed ineligible 3 for use as a short-term residential rental unit under the provisions of 4 this article, and whereby the booking service agrees to prohibit a 5 short-term rental host from listing any listing without a valid regis- 6 tration number. 7 3. The attorney general shall be authorized to bring an action for a 8 violation of this article for any such violations occurring in the 9 state, regardless of the registration system in place within the appli- 10 cable jurisdiction. 11 4. A municipality shall be entitled to bring an action for a violation 12 of this article for any such violations of this article occurring in the 13 municipality, and may notify the attorney general. 14 § 24-b. Data sharing. Booking services shall provide to the depart- 15 ment of state and municipalities, on a monthly basis, an electronic 16 report, in a format determined by the department of state of the list- 17 ings maintained, authorized, facilitated or advertised by the booking 18 service within the state for the applicable reporting period. The report 19 shall include the registration number, and a breakdown of where the 20 listings are located, whether the listing is for a partial unit or a 21 whole unit, and shall include the number of nights each unit was 22 reported as occupied during the applicable reporting period. 23 § 2. The multiple dwelling law is amended by adding a new article 2-A 24 to read as follows: 25 ARTICLE 2-A 26 SHORT-TERM RESIDENTIAL RENTAL UNITS 27 Section 20. Definitions. 28 21. Short-term residential rental units; regulation. 29 22. Registration. 30 23. Exceptions. 31 24. Penalties. 32 24-a. Enforcement. 33 24-b. Data sharing. 34 § 20. Definitions. For the purposes of this article, the following 35 terms shall have the following meanings: 36 1. "Short-term residential rental unit" means an entire dwelling unit, 37 or a room, group of rooms, other living or sleeping space, or any other 38 space within a dwelling, made available for rent by guests for less than 39 thirty consecutive days, where the unit is offered for tourist or tran- 40 sient use by the short-term rental host of the residential unit. 41 2. "Short-term rental host" means a person or entity in valid legal 42 possession of a short-term rental unit who rents such unit to guests. 43 3. "Booking service" means a person or entity who, directly or indi- 44 rectly: 45 (a) provides one or more online, computer or application-based plat- 46 forms that individually or collectively can be used to: 47 (i) list or advertise offers for short-term rentals, and 48 (ii) either accept such offers, or reserve or pay for such rentals; 49 and 50 (b) charges, collects or receives a fee for the use of such a platform 51 or for provision of any service in connection with a short-term rental. 52 A booking service shall not be construed to include a platform that 53 solely lists or advertises offers for short-term rentals.
A. 4130--A 7 1 § 21. Short-term residential rental units; regulation. 1. A short-term 2 rental host may operate a dwelling unit as a short-term residential 3 rental unit provided such dwelling unit: 4 (a) is registered in accordance with section twenty-two of this arti- 5 cle; 6 (b) is not used to provide single room occupancy as defined by subdi- 7 vision sixteen of section four of this chapter; 8 (c) includes a conspicuously posted evacuation diagram identifying all 9 means of egress from the unit and the building in which it is located; 10 (d) includes a conspicuously posted list of emergency phone numbers 11 for police, fire, and poison control; 12 (e) has a working fire-extinguisher; and 13 (f) is insured by an insurer licensed to write insurance in this state 14 or procured by a duly licensed excess line broker pursuant to section 15 two thousand one hundred eighteen of the insurance law for at least the 16 value of the dwelling, plus a minimum of three hundred thousand dollars 17 coverage for third party claims of property damage or bodily injury that 18 arise out of the operation of a short-term rental unit. Notwithstanding 19 any other provision of law, no insurer shall be required to provide such 20 coverage. 21 2. Occupancies of a short-term rental unit shall be subject to taxes 22 and fees pursuant to articles twenty-eight and twenty-nine of the tax 23 law and applicable local laws. 24 3. Short-term rental hosts shall maintain records related to guest 25 stays for two years following the end of the calendar year in which an 26 individual rental stay occurred, including the date of each stay and 27 number of guests, the cost for each stay, including relevant tax, and 28 records related to their registration as short-term rental hosts with 29 the department of state. As a requirement for registration under section 30 twenty-two of this article, hosts shall provide these records to the 31 department of state on an annual basis. The department shall share this 32 report with county, city, town, or village governments and shall make 33 such reports available to local municipal enforcement agencies upon 34 request. Where the booking platform is the short-term rental host, the 35 short-term rental host may be exempt from providing such report provided 36 that the booking platform includes all necessary information required of 37 a short-term rental host in the report required pursuant to subdivision 38 four of this section. 39 4. Notwithstanding the provisions of any other law or administrative 40 action to the contrary, booking services shall develop and maintain a 41 report related to short-term rental unit guest stays that the booking 42 service has facilitated in the state for two years following the end of 43 the calendar year in which an individual rental stay occurred. The 44 report shall include the dates of each stay and the number of guests, 45 the cost for each stay, including relevant tax, the physical address, 46 including any unit designation, of each short-term rental unit booked, 47 the full legal name of each short-term rental unit's host, and each 48 short-term rental unit's registration number. In the event a booking 49 service does not adhere to subdivision two of section twenty-two of this 50 article, or more information is deemed necessary by the department of 51 state, the department may access this report and/or all relevant records 52 from a booking service in response to valid legal process. The depart- 53 ment shall share this report and/or records with county, city, town, or 54 village governments and shall make such reports available to local 55 municipal enforcement agencies when lawfully requested. Reports and any 56 records provided to generate such reports shall not be made publicly
A. 4130--A 8 1 available without the redaction of the full legal name of each short- 2 term rental unit's host, the street name and number of the physical 3 address of any identified short-term rental unit and the unit's regis- 4 tration number. 5 5. It shall be unlawful for a booking service to collect a fee for 6 facilitating booking transactions for short-term residential rental 7 units located in this state if the short-term rental unit and its owner 8 or tenant have not been issued a current, valid registration by the 9 department of state or an applicable municipality. 10 6. The provisions of this article shall apply to all short-term resi- 11 dential rental units in the state; provided, however, that a munici- 12 pality that has its own short-term residential rental unit registry may 13 continue such registry and all short-term residential rental units in 14 such municipality shall be required to be registered with such municipal 15 registry and shall not be required to register with the department of 16 state. Municipalities with short-term residential rental registries 17 shall establish and effectuate standards for the health and safety of 18 guests, including, but not limited to, the standards established in 19 paragraphs (c), (d) and (e) of subdivision one of this section. Munici- 20 palities with short-term residential rental unit registries shall main- 21 tain the authority to manage such registries and to collect fines for 22 violations related to the registration of short-term residential rental 23 units. Municipalities with short-term residential rental unit registries 24 shall provide information on short-term residential rental units regis- 25 tered within such municipality to the department of state, on a quarter- 26 ly basis of each calendar year in order for the department to maintain a 27 current database of all short-term residential units registered within 28 the state. Municipalities with short-term residential rental unit regis- 29 tries shall not be subject to the regulation requirements of this 30 section and may establish registration requirements and regulations in 31 such municipality which may differ from the requirements of this 32 section. 33 § 22. Registration. 1. Short-term rental hosts shall be required to 34 register a short-term residential rental unit with the department of 35 state or with the municipality where such short-term residential unit is 36 located if such municipality has a registration system; provided, howev- 37 er, that the department of state shall not accept an application to 38 register a short-term residential rental unit for a unit that is located 39 in a municipality which has its own registration system and that has 40 notified the department of state of such registration system. Where a 41 short-term rental is located in a jurisdiction that has multiple munici- 42 pal registration systems, the host shall select only one such municipal 43 registration system to register under. No municipality shall require a 44 host to register under their registration system where a host is 45 lawfully registered with another municipal registration system. 46 (a) Registration with the department of state shall be valid for two 47 years, after which time the short-term rental host may renew his or her 48 registration in a manner prescribed by the department of state. The 49 department of state may revoke the registration of a short-term rental 50 host upon a determination that the short-term rental host has violated 51 any provision of this article at least three times in two calendar 52 years, and may determine that the short-term rental host shall be ineli- 53 gible for registration for a period of up to twelve months from the date 54 of such determination or at the request of a municipality when such 55 municipality requests such revocation due to illegal occupancy. Listing 56 or using a dwelling unit, or portion thereof, as a short-term residen-
A. 4130--A 9 1 tial rental unit without current, valid registration shall be unlawful 2 and shall make persons who list or use such unit ineligible for regis- 3 tration for a period of twelve months from the date a determination is 4 made that a violation has occurred. 5 (b) A short-term rental host shall include their current, valid regis- 6 tration number on all offerings, listings or advertisements for short- 7 term rental guest stays. 8 (c) A tenant, or other person that does not own a unit that is used as 9 a short-term rental unit but is in valid legal possession of a short- 10 term residential rental unit, shall not qualify for registration if they 11 are not the permanent occupant of the dwelling unit in question and have 12 not been granted permission in writing by the owner for its short-term 13 rental, to be verified by the department of state or any municipality 14 with its own registration system. 15 (d) The department of state shall make available to platforms the data 16 necessary to allow booking platforms to verify the registration status 17 of a short-term residential rental unit and that the unit is associated 18 with the short-term rental host who registered the unit. 19 (e) The short-term rental host shall pay application and renewal fees 20 in an amount to be established by the department of state. 21 (f) There shall be a fee for the use of the electronic verification 22 system in an amount to be established by the department of state. Such 23 fee shall not exceed the cost to build, operate, and maintain such 24 system. 25 2. Notwithstanding the provisions of any other law or administrative 26 action to the contrary, it shall be unlawful for a booking service to 27 collect a fee for facilitating booking transactions for short-term resi- 28 dential rental units located in this state without first registering 29 with the department of state. Accordingly, booking services shall adhere 30 to the following, in addition to other regulations established by the 31 department, as conditions of such registration: 32 (a) Booking services shall provide to the department on a quarterly 33 basis, in a form and manner to be determined by the department, the 34 report developed and maintained by the booking service in accordance 35 with subdivision four of section twenty-one of this article. The depart- 36 ment shall share this report with county, city, town, or village govern- 37 ments and shall make such reports available to local municipal enforce- 38 ment agencies when lawfully requested. 39 (b) A booking service shall provide agreement in writing to the 40 department that it will: 41 (i) Obtain written consent from all short-term rental hosts intending 42 to utilize their platform, for short-term residential rental units 43 located in this state, for the disclosure of the information pursuant to 44 subdivision four of section twenty-one of this article, in accordance 45 with paragraph (a) of this subdivision; and 46 (ii) Furnish the information identified pursuant to subdivision four 47 of section twenty-one of this article, in accordance with paragraph (a) 48 of this subdivision. 49 3. The department of state shall set a fee for short-term residential 50 rental unit and booking service registration with the department. 51 § 23. Exceptions. Notwithstanding the provisions of any other law to 52 the contrary, this article shall not apply to: 53 1. Incidental and occasional occupancy of such dwelling unit for fewer 54 than thirty consecutive days by other persons when the permanent occu- 55 pants are temporarily absent for personal reasons, such as vacation or
A. 4130--A 10 1 medical treatment, provided that there is no monetary compensation paid 2 to the permanent occupants for such occupancy; or 3 2. A municipality which does not allow short-term residential rentals; 4 provided, however, that such municipality shall request an exception 5 from this article; or 6 3. Temporary housing or lodging permitted by the department of health. 7 § 24. Penalties. Notwithstanding the provisions of any other law to 8 the contrary: 9 1. Any booking service which collects a fee related to booking a unit 10 as a short-term rental, where such unit is not registered in accordance 11 with this article, shall be fined in accordance with subdivisions four 12 and five of this section. The secretary of state or their designee may 13 also seek an injunction from a court of competent jurisdiction prohibit- 14 ing the collection of any fees relating to the offering or renting of 15 the unit as a short-term residential rental. 16 2. Any person who offers a short-term residential rental unit without 17 registering with the department of state or municipal registration 18 system, or any person who offers an eligible short-term residential 19 rental unit as a short-term rental while the unit's registration on the 20 short-term residential rental unit registry is suspended, shall be fined 21 in accordance with subdivisions four and five of this section. 22 3. Any person who fails to comply with any notice of violation or 23 other order issued pursuant to this article by the department of state 24 for a violation of any provision of this article shall be fined in 25 accordance with subdivisions four and five of this section. 26 4. In a municipality that does not have its own registration system, a 27 short-term rental host that violates the requirements of this article 28 shall receive a warning notice issued, without penalty, by the depart- 29 ment of state upon the first and second violation. The warning notice 30 shall detail actions to be taken to cure the violation. A two hundred 31 dollar fine shall be imposed upon the third violation. A one thousand 32 dollar fine per day shall be imposed upon all subsequent violations. 33 Upon the occurrence of a violation, a seven-day period to cure the 34 violation shall be granted. During such period, no further fines shall 35 be accumulated against the short-term rental host, except where the new 36 violation is related to a different short-term rental unit. 37 5. In a municipality that does not have its own registration system, a 38 booking service that violates the requirements of this article shall be 39 issued a five hundred dollar fine per day, per violation, until the 40 violation is cured. 41 6. In a municipality that has its own registration system, the munici- 42 pality may establish and effectuate its own penalty system. 43 § 24-a. Enforcement. 1. The provisions of this article may be enforced 44 in accordance with article eight of this chapter. 45 2. The department of state may enter into agreements with a booking 46 service for assistance in enforcing the provisions of this section, 47 including but not limited to an agreement whereby the booking service 48 agrees to remove a listing from its platform that is deemed ineligible 49 for use as a short-term residential rental unit under the provisions of 50 this article, and whereby the booking service agrees to prohibit a 51 short-term rental host from listing any listing without a valid regis- 52 tration number. 53 3. The attorney general shall be authorized to bring an action for a 54 violation of this article for any such violations occurring in the 55 state, regardless of the registration system in place within the appli- 56 cable jurisdiction.
A. 4130--A 11 1 4. A municipality shall be entitled to bring an action for a violation 2 of this article for any such violations of this article occurring in the 3 municipality, and may notify the attorney general. 4 § 24-b. Data sharing. Booking services shall provide to the department 5 of state and municipalities, on a monthly basis, an electronic report, 6 in a format determined by the department of state of the listings main- 7 tained, authorized, facilitated or advertised by the booking service 8 within the state for the applicable reporting period. The report shall 9 include the registration number, and a breakdown of where the listings 10 are located, whether the listing is for a partial unit or a whole unit, 11 and shall include the number of nights each unit was reported as occu- 12 pied during the applicable reporting period. 13 § 3. Subdivision (c) of section 1101 of the tax law, as added by chap- 14 ter 93 of the laws of 1965, paragraphs 2, 3, 4 and 6 as amended by 15 section 2 and paragraph 8 as added by section 3 of part AA of chapter 57 16 of the laws of 2010, and paragraph 5 as amended by chapter 575 of the 17 laws of 1965, is amended to read as follows: 18 (c) When used in this article for the purposes of the tax imposed 19 under subdivision (e) of section eleven hundred five of this article, 20 and subdivision (a) of section eleven hundred four of this article, the 21 following terms shall mean: 22 (1) Hotel. A building or portion of it which is regularly used and 23 kept open as such for the lodging of guests. The term "hotel" includes 24 an apartment hotel, a motel, boarding house or club, whether or not 25 meals are served, and short-term rental units. 26 (2) Occupancy. The use or possession, or the right to the use or 27 possession, of any room in a hotel. "Right to the use or possession" 28 includes the rights of a room remarketer as described in paragraph eight 29 of this subdivision. 30 (3) Occupant. A person who, for a consideration, uses, possesses, or 31 has the right to use or possess, any room in a hotel under any lease, 32 concession, permit, right of access, license to use or other agreement, 33 or otherwise. "Right to use or possess" includes the rights of a room 34 remarketer as described in paragraph eight of this subdivision. 35 (4) Operator. Any person operating a hotel. Such term shall include a 36 room remarketer and such room remarketer shall be deemed to operate a 37 hotel, or portion thereof, with respect to which such person has the 38 rights of a room remarketer. 39 (5) Permanent resident. Any occupant of any room or rooms in a hotel 40 for at least ninety consecutive days shall be considered a permanent 41 resident with regard to the period of such occupancy. 42 (6) Rent. The consideration received for occupancy, including any 43 service or other charge or amount required to be paid as a condition for 44 occupancy, valued in money, whether received in money or otherwise and 45 whether received by the operator [or], a booking service, a room remark- 46 eter or another person on behalf of [either] any of them. 47 (7) Room. Any room or rooms of any kind in any part or portion of a 48 hotel, which is available for or let out for any purpose other than a 49 place of assembly. 50 (8) Room remarketer. A person who reserves, arranges for, conveys, or 51 furnishes occupancy, whether directly or indirectly, to an occupant for 52 rent in an amount determined by the room remarketer, directly or indi- 53 rectly, whether pursuant to a written or other agreement. Such person's 54 ability or authority to reserve, arrange for, convey, or furnish occu- 55 pancy, directly or indirectly, and to determine rent therefor, shall be 56 the "rights of a room remarketer". A room remarketer is not a permanent
A. 4130--A 12 1 resident with respect to a room for which such person has the rights of 2 a room remarketer. This term does not include a booking service unless 3 such service otherwise meets this definition. 4 (9) Short-term rental unit. A short-term residential unit as defined 5 in section twenty of the multiple residence law or in section twenty of 6 the multiple dwelling law which is registered with the department of 7 state or a municipal registration system, which includes but is not 8 limited to title twenty-six of the administrative code of the city of 9 New York. 10 (10) Booking service. (i) A person or entity who, directly or indi- 11 rectly: 12 (A) provides one or more online, computer or application-based plat- 13 forms that individually or collectively can be used to: 14 (I) list or advertise offers for rental of a short-term rental unit, 15 or space in a short-term rental unit, a type of a hotel as defined in 16 paragraph one of this subdivision, and 17 (II) either accept such offers, or reserve or pay for such rentals; 18 and 19 (B) charges, collects or receives a fee from a customer or host for 20 the use of such a platform or for provision of any service in connection 21 with the rental of a short-term rental unit, or space in a short-term 22 rental unit, a type of a hotel as defined in paragraph one of this 23 subdivision. For the purposes of this section, "customer" means an 24 individual or organization that purchases a stay at a short-term rental. 25 (ii) A booking service shall not include a person or entity who facil- 26 itates bookings of hotel rooms solely on behalf of affiliated persons or 27 entities, including franchisees, operating under a shared hotel brand. 28 (iii) A booking service shall not include a person or entity who 29 facilitates bookings of hotel rooms and does not collect and retain the 30 rent paid for such occupancy, as defined by paragraph six of this subdi- 31 vision. 32 § 4. Subdivision (e) of section 1105 of the tax law is amended by 33 adding a new paragraph 3 to read as follows: 34 (3) The rent for every occupancy of a room or rooms in a short-term 35 rental unit, or space in a short-term rental unit, a type of a hotel 36 offered for rent through a booking service, as defined in paragraph ten 37 of subdivision (c) of section eleven hundred one of this article, 38 regardless of whether it is furnished, limited to a single family occu- 39 pancy, or provides housekeeping, food, or other common hotel services, 40 including, but not limited to, entertainment or planned activities. 41 § 5. Subdivision 1 of section 1131 of the tax law, as amended by 42 section 2 of part G of chapter 59 of the laws of 2019, is amended to 43 read as follows: 44 (1) "Persons required to collect tax" or "person required to collect 45 any tax imposed by this article" shall include: every vendor of tangible 46 personal property or services; every recipient of amusement charges; 47 every operator of a hotel; [and] every marketplace provider with respect 48 to sales of tangible personal property it facilitates as described in 49 paragraph one of subdivision (e) of section eleven hundred one of this 50 article; and booking services unless relieved of such obligation pursu- 51 ant to paragraph three of subdivision (m) of section eleven hundred 52 thirty-two of this part. Said terms shall also include any officer, 53 director or employee of a corporation or of a dissolved corporation, any 54 employee of a partnership, any employee or manager of a limited liabil- 55 ity company, or any employee of an individual proprietorship who as such 56 officer, director, employee or manager is under a duty to act for such
A. 4130--A 13 1 corporation, partnership, limited liability company or individual 2 proprietorship in complying with any requirement of this article, or has 3 so acted; and any member of a partnership or limited liability company. 4 Provided, however, that any person who is a vendor solely by reason of 5 clause (D) or (E) of subparagraph (i) of paragraph (8) of subdivision 6 (b) of section eleven hundred one of this article shall not be a "person 7 required to collect any tax imposed by this article" until twenty days 8 after the date by which such person is required to file a certificate of 9 registration pursuant to section eleven hundred thirty-four of this 10 part. 11 § 6. Section 1132 of the tax law is amended by adding a new subdivi- 12 sion (m) to read as follows: 13 (m) (1) A booking service shall be required to (i) collect from the 14 occupants the applicable taxes arising from such occupancies; (ii) 15 comply with all the provisions of this article and article twenty-nine 16 of this chapter and any regulations adopted pursuant thereto; (iii) 17 register to collect tax under section eleven hundred thirty-four of this 18 part; and (iv) retain records and information as required by the commis- 19 sioner and cooperate with the commissioner to ensure the proper 20 collection and remittance of tax imposed, collected, or required to be 21 collected under this article and article twenty-nine of this chapter. 22 (2) In carrying out the obligations imposed under this section, a 23 booking service shall have all the duties, benefits, and entitlements of 24 a person required to collect tax under this article and article twenty- 25 nine of this chapter with respect to the occupancies giving rise to the 26 tax obligation, including the right to accept a certificate or other 27 documentation from an occupant substantiating an exemption or exclusion 28 from tax, as if such booking service were the operator of the hotel with 29 respect to such occupancy, including the right to receive the refund 30 authorized by subdivision (e) of this section and the credit allowed by 31 subdivision (f) of section eleven hundred thirty-seven of this part. 32 (3) An operator of a hotel is not a person required to collect tax for 33 purposes of this part with respect to taxes imposed upon occupancies of 34 hotels if: 35 (i) the operator of the hotel can show that the occupancy was facili- 36 tated by a booking service who is registered to collect tax pursuant to 37 section eleven hundred thirty-four of this part; and 38 (ii) the operator of the hotel accepted from the booking service a 39 properly completed certificate of collection in a form prescribed by the 40 commissioner certifying that the booking service has agreed to assume 41 the tax collection and filing responsibilities of the operator of the 42 hotel; and 43 (iii) any failure of the booking service to collect the proper amount 44 of tax with respect to such occupancy was not the result of the operator 45 of the hotel providing incorrect information to the booking service, 46 whether intentional or unintentional. 47 This provision shall be administered in a manner consistent with 48 subparagraph (i) of paragraph one of subdivision (c) of this section as 49 if a certificate of collection were a resale or exemption certificate 50 for purposes of such subparagraph, including with regard to the 51 completeness of such certificate of collection and the timing of its 52 acceptance by the operator of the hotel; provided however, that with 53 regard to any occupancies sold by an operator of the hotel that are 54 facilitated by a booking service who is affiliated with such operator, 55 the operator shall be deemed liable as a person under a duty to act for
A. 4130--A 14 1 such booking service for purposes of subdivision one of section eleven 2 hundred thirty-one of this part. 3 (4) The commissioner may, in his or her discretion develop standard 4 language, or approve language developed by a booking service, in which 5 the booking service obligates itself to collect the tax on behalf of all 6 the operators of hotels. 7 (5) In the event an operator of a hotel is a room remarketer, and all 8 other provisions of this subdivision are met such that a booking service 9 is obligated to collect tax, and does in fact collect tax as evidenced 10 by the books and records of such booking service, then the provisions of 11 subdivision (e) of section eleven hundred nineteen of this article shall 12 be applicable. 13 § 7. Paragraph 4 of subdivision (a) of section 1136 of the tax law, as 14 amended by section 5 of part G of chapter 59 of the laws of 2019, is 15 amended to read as follows: 16 (4) The return of a vendor of tangible personal property or services 17 shall show such vendor's receipts from sales and the number of gallons 18 of any motor fuel or diesel motor fuel sold and also the aggregate value 19 of tangible personal property and services and number of gallons of such 20 fuels sold by the vendor, the use of which is subject to tax under this 21 article, and the amount of tax payable thereon pursuant to the 22 provisions of section eleven hundred thirty-seven of this part. The 23 return of a recipient of amusement charges shall show all such charges 24 and the amount of tax thereon, and the return of an operator required to 25 collect tax on rents shall show all rents received or charged and the 26 amount of tax thereon. The return of a marketplace seller shall exclude 27 the receipts from a sale of tangible personal property facilitated by a 28 marketplace provider if, in regard to such sale: (A) the marketplace 29 seller has timely received in good faith a properly completed certif- 30 icate of collection from the marketplace provider or the marketplace 31 provider has included a provision approved by the commissioner in the 32 publicly-available agreement between the marketplace provider and the 33 marketplace seller as described in subdivision one of section eleven 34 hundred thirty-two of this part, and (B) the information provided by the 35 marketplace seller to the marketplace provider about such tangible 36 personal property is accurate. The return of a short-term rental host 37 shall exclude the rent from occupancy of a short-term rental unit facil- 38 itated by a booking service if, in regard to such sale: (A) the short- 39 term rental host has timely received in good faith a properly completed 40 certificate of collection from the booking service or the booking 41 service has included a provision approved by the commissioner in the 42 publicly-available agreement between the booking service and the short- 43 term rental host as described in subdivision (m) of section eleven 44 hundred thirty-two of this part, and (B) the information provided by the 45 short-term rental host to the booking service about such rent and such 46 occupancy is accurate. 47 § 8. Section 1142 of the tax law is amended by adding a new subdivi- 48 sion 16 to read as follows: 49 16. To publish a list on the department's website of booking services 50 whose certificates of authority have been revoked and, if necessary to 51 protect sales tax revenue, provide by regulation or otherwise that a 52 short-term rental unit operator will be relieved of the requirement to 53 register and the duty to collect tax on the rent for occupancy of a 54 short-term rental facilitated by a booking service provider only if, in 55 addition to the conditions prescribed by paragraph two of subdivision 56 (m) of section eleven hundred thirty-two and paragraph six of subdivi-
A. 4130--A 15 1 sion (a) of section eleven hundred thirty-four of this part being met, 2 such booking service is not on such list at the commencement of the 3 quarterly period covered thereby. 4 § 9. Subpart A of part 1 of article 29 of the tax law is amended by 5 adding a new section 1200 to read as follows: 6 § 1200. Definition. For the purposes of this article "hotel" shall 7 mean a building or portion of such building which is regularly used and 8 kept open as such for the lodging of guests, including: (a) an apartment 9 hotel, (b) a motel, (c) a boarding house or club, whether or not meals 10 are served, and (d) short-term residential rental units as defined in 11 subdivision one of section twenty of the multiple residence law or in 12 subdivision one of section twenty of the multiple dwelling law. 13 § 10. Notwithstanding any other provisions of law to the contrary, a 14 county, city, town, or village government may enact a local law prohib- 15 iting or further limiting the listing or use of dwelling units, or 16 portions thereof, as short-term residential rental units. 17 § 11. Severability. If any provision of this act, or any application 18 of any provision of this act, is held to be invalid, that shall not 19 affect the validity or effectiveness of any other provision of this act, 20 or of any other application of any provision of this act, which can be 21 given effect without that provision or application; and to that end, the 22 provisions and applications of this act are severable. 23 § 12. This act shall take effect on the one hundred twentieth day 24 after it shall have become a law.