STATE OF NEW YORK ________________________________________________________________________ 885--A 2023-2024 Regular Sessions IN SENATE January 6, 2023 ___________ Introduced by Sens. HINCHEY, KRUEGER, RAMOS, SALAZAR -- read twice and ordered printed, and when printed to be committed to the Committee on Housing, Construction and Community Development -- 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 in valid legal possession 20 of a short-term rental unit who rents such unit to guests. EXPLANATION--Matter in italics (underscored) is new; matter in brackets [ ] is old law to be omitted. LBD02793-04-3
S. 885--A 2 1 3. "Booking service" means a person or entity who, directly or indi- 2 rectly: 3 (a) provides one or more online, computer or application-based plat- 4 forms that individually or collectively can be used to: 5 (i) list or advertise offers for short-term rentals, and 6 (ii) either accept such offers, or reserve or pay for such rentals; 7 and 8 (b) charges, collects or receives a fee for the use of such a platform 9 or for provision of any service in connection with a short-term rental. 10 A booking service shall not be construed to include a platform that 11 solely lists or advertises offers for short-term rentals. 12 § 21. Short-term residential rental units; regulation. 1. A short-term 13 rental host may operate a dwelling unit as a short-term residential 14 rental unit provided such dwelling unit: 15 (a) is registered in accordance with section twenty-two of this arti- 16 cle; 17 (b) is not used to provide single room occupancy as defined by subdi- 18 vision forty-four of section four of this chapter; 19 (c) includes a conspicuously posted evacuation diagram identifying all 20 means of egress from the unit and the building in which it is located; 21 (d) includes a conspicuously posted list of emergency phone numbers 22 for police, fire, and poison control; 23 (e) has a working fire-extinguisher; and 24 (f) is insured by an insurer licensed to write insurance in this state 25 or procured by a duly licensed excess line broker pursuant to section 26 two thousand one hundred eighteen of the insurance law for at least the 27 value of the dwelling, plus a minimum of three hundred thousand dollars 28 coverage for third party claims of property damage or bodily injury that 29 arise out of the operation of a short-term rental unit. Notwithstanding 30 any other provision of law, no insurer shall be required to provide such 31 coverage. 32 2. Occupancies of a short-term rental unit shall be subject to taxes 33 and fees pursuant to articles twenty-eight and twenty-nine of the tax 34 law and applicable local laws. 35 3. Short-term rental hosts shall maintain records related to guest 36 stays for two years following the end of the calendar year in which an 37 individual rental stay occurred, including the date of each stay and 38 number of guests, the cost for each stay, including relevant tax, and 39 records related to their registration as short-term rental hosts with 40 the department of state. As a requirement for registration under section 41 twenty-two of this article, hosts shall provide these records to the 42 department of state on an annual basis. The department shall share this 43 report with county, city, town, or village governments and shall make 44 such reports available to local municipal enforcement agencies upon 45 request. Where the booking platform is the short-term rental host, the 46 short-term rental host may be exempt from providing such report provided 47 that the booking platform includes all necessary information required of 48 a short-term rental host in the report required pursuant to subdivision 49 four of this section. 50 4. Notwithstanding the provisions of any other law or administrative 51 action to the contrary, booking services shall develop and maintain a 52 report related to short-term rental unit guest stays that the booking 53 service has facilitated in the state for two years following the end of 54 the calendar year in which an individual rental stay occurred. The 55 report shall include the dates of each stay and the number of guests, 56 the cost for each stay, including relevant tax, the physical address,
S. 885--A 3 1 including any unit designation, of each short-term rental unit booked, 2 the full legal name of each short-term rental unit's host, and each 3 short-term rental unit's registration number. In the event a booking 4 service does not adhere to subdivision two of section twenty-two of this 5 article, or more information is deemed necessary by the department of 6 state, the department may access this report and/or all relevant records 7 from a booking service in response to valid legal process. The depart- 8 ment shall share this report and/or records with county, city, town, or 9 village governments and shall make such reports available to local 10 municipal enforcement agencies when lawfully requested. Reports and any 11 records provided to generate such reports shall not be made publicly 12 available without the redaction of the full legal name of each short- 13 term rental unit's host, the street name and number of the physical 14 address of any identified short-term rental unit and the unit's regis- 15 tration number. 16 5. It shall be unlawful for a booking service to collect a fee for 17 facilitating booking transactions for short-term residential rental 18 units located in this state if the short-term rental unit and its owner 19 or tenant have not been issued a current, valid registration by the 20 department of state or an applicable municipality. 21 6. The provisions of this article shall apply to all short-term resi- 22 dential rental units in the state; provided, however, that a munici- 23 pality that has its own short-term residential rental unit registry may 24 continue such registry and all short-term residential rental units in 25 such municipality shall be required to be registered with such municipal 26 registry and shall not be required to register with the department of 27 state. Municipalities with short-term residential rental unit registries 28 shall maintain the authority to manage such registries and to collect 29 fines for violations related to the registration of short-term residen- 30 tial rental units. Municipalities with short-term residential rental 31 unit registries shall provide information on short-term residential 32 rental units registered within such municipality to the department of 33 state, on a quarterly basis of each calendar year, in order for the 34 department to maintain a current database of all short-term residential 35 units registered within the state. Municipalities with short-term resi- 36 dential rental unit registries shall not be subject to the regulation 37 requirements of this section and may establish registration requirements 38 and regulations in such municipality which may differ from the require- 39 ments of this section. 40 § 22. Registration. 1. Short-term rental hosts shall be required to 41 register a short-term residential rental unit with the department of 42 state or with the municipality where such short-term residential unit is 43 located if such municipality has a registration system; provided, howev- 44 er, that the department of state shall not accept an application to 45 register a short-term residential rental unit for a unit that is located 46 in a municipality which has its own registration system and that has 47 notified the department of state of such registration system. 48 (a) Registration with the department of state shall be valid for two 49 years, after which time the short-term rental host may renew his or her 50 registration in a manner prescribed by the department of state. The 51 department of state may revoke the registration of a short-term rental 52 host upon a determination that the short-term rental host has violated 53 any provision of this article at least three times in two calendar 54 years, and may determine that the short-term rental host shall be ineli- 55 gible for registration for a period of up to twelve months from the date 56 of such determination or at the request of a municipality when such
S. 885--A 4 1 municipality requests such revocation due to illegal occupancy. Listing 2 or using a dwelling unit, or portion thereof, as a short-term residen- 3 tial rental unit without current, valid registration shall be unlawful 4 and shall make persons who list or use such unit ineligible for regis- 5 tration for a period of twelve months from the date a determination is 6 made that a violation has occurred. 7 (b) A short-term rental host shall include their current, valid regis- 8 tration number on all offerings, listings or advertisements for short- 9 term rental guest stays. 10 (c) A tenant, or other person that does not own a unit that is used as 11 a short-term rental unit but is in valid legal possession of a short- 12 term residential rental unit, shall not qualify for registration if they 13 are not the permanent occupant of the dwelling unit in question and have 14 not been granted permission in writing by the owner for its short-term 15 rental, to be verified by the department of state or any municipality 16 with its own registration system. 17 (d) The department of state shall make available to platforms the 18 data necessary to allow booking platforms to verify the registration 19 status of a short-term residential rental unit and that the unit is 20 associated with the short-term rental host who registered the unit. 21 (e) The short-term rental host shall pay application and renewal fees 22 in an amount to be established by the department of state. 23 (f) There shall be a fee for the use of the electronic verification 24 system in an amount to be established by the department of state. Such 25 fee shall not exceed the cost to build, operate, and maintain such 26 system. 27 2. Notwithstanding the provisions of any other law or administrative 28 action to the contrary, it shall be unlawful for a booking service to 29 collect a fee for facilitating booking transactions for short-term resi- 30 dential rental units located in this state without first registering 31 with the department of state. Accordingly, booking services shall adhere 32 to the following, in addition to other regulations established by the 33 department, as conditions of such registration: 34 (a) Booking services shall provide to the department on a quarterly 35 basis, in a form and manner to be determined by the department, the 36 report developed and maintained by the booking service in accordance 37 with subdivision four of section twenty-one of this article. The depart- 38 ment shall share this report with county, city, town, or village govern- 39 ments and shall make such reports available to local municipal enforce- 40 ment agencies when lawfully requested. 41 (b) A booking service shall provide agreement in writing to the 42 department that it will: 43 (i) Obtain written consent from all short-term rental hosts intending 44 to utilize their platform, for short-term residential rental units 45 located in this state, for the disclosure of the information pursuant to 46 subdivision four of section twenty-one of this article, in accordance 47 with paragraph (a) of this subdivision; and 48 (ii) Furnish the information identified pursuant to subdivision four 49 of section twenty-one of this article, in accordance with paragraph (a) 50 of this subdivision. 51 3. The department of state shall set a fee for short-term residential 52 rental unit and booking service registration with the department. 53 § 23. Exceptions. Notwithstanding the provisions of any other law to 54 the contrary, this article shall not apply to: 55 1. Incidental and occasional occupancy of such dwelling unit for 56 fewer than thirty consecutive days by other persons when the permanent
S. 885--A 5 1 occupants are temporarily absent for personal reasons, such as vacation 2 or medical treatment, provided that there is no monetary compensation 3 paid to the permanent occupants for such occupancy; or 4 2. A municipality which does not allow short-term residential rentals; 5 provided, however, that such municipality shall request an exception 6 from this article; or 7 3. Temporary housing or lodging permitted by the department of health. 8 § 24. Penalties. Notwithstanding the provisions of any other law to 9 the contrary: 10 1. Any booking service which collects a fee related to booking a unit 11 as a short-term rental, where such unit is not registered in accordance 12 with this article, shall be fined in accordance with subdivisions four 13 and five of this section. The secretary of state or their designee may 14 also seek an injunction from a court of competent jurisdiction prohibit- 15 ing the collection of any fees relating to the offering or renting of 16 the unit as a short-term residential rental. 17 2. Any person who offers a short-term residential rental unit without 18 registering with the department of state or municipal registration 19 system, or any person who offers an eligible short-term residential 20 rental unit as a short-term rental while the unit's registration on the 21 short-term residential rental unit registry is suspended, shall be fined 22 in accordance with subdivisions four and five of this section. 23 3. Any person who fails to comply with any notice of violation or 24 other order issued pursuant to this article by the department of state 25 for a violation of any provision of this article shall be fined in 26 accordance with subdivisions four and five of this section. 27 4. In a municipality that does not have its own registration system, a 28 short-term rental host that violates the requirements of this article 29 shall receive a warning notice issued, without penalty, by the depart- 30 ment of state upon the first and second violation. The warning notice 31 shall detail actions to be taken to cure the violation. A two hundred 32 dollar fine shall be imposed upon the third violation. A one thousand 33 dollar fine per day shall be imposed upon all subsequent violations. 34 Upon the occurrence of a violation, a seven-day period to cure the 35 violation shall be granted. During such period, no further fines shall 36 be accumulated against the short-term rental host, except where the new 37 violation is related to a different short-term rental unit. 38 5. In a municipality that does not have its own registration system, a 39 booking service that violates the requirements of this article shall be 40 issued a five hundred dollar fine per day, per violation, until such 41 violation is cured. 42 6. In a municipality that has its own registration system, the munici- 43 pality may establish and effectuate its own penalty system. 44 § 24-a. Enforcement. 1. The provisions of this article may be enforced 45 in accordance with article eight of this chapter. 46 2. The department of state may enter into agreements with a booking 47 service for assistance in enforcing the provisions of this section, 48 including but not limited to an agreement whereby the booking service 49 agrees to remove a listing from its platform that is deemed ineligible 50 for use as a short-term residential rental unit under the provisions of 51 this article, and whereby the booking service agrees to prohibit a 52 short-term rental host from listing any listing without a valid regis- 53 tration number. 54 3. The attorney general shall be authorized to bring an action for a 55 violation of this article for any such violations occurring in the
S. 885--A 6 1 state, regardless of the registration system in place within the appli- 2 cable jurisdiction. 3 4. A municipality shall be entitled to bring an action for a violation 4 of this article for any such violations of this article occurring in the 5 municipality, and may notify the attorney general. 6 § 24-b. Data sharing. Booking services shall provide to the depart- 7 ment of state and municipalities, on a monthly basis, an electronic 8 report, in a format determined by the department of state of the list- 9 ings maintained, authorized, facilitated or advertised by the booking 10 service within the state for the applicable reporting period. The report 11 shall include the registration number, and a breakdown of where the 12 listings are located, whether the listing is for a partial unit or a 13 whole unit, and shall include the number of nights each unit was 14 reported as occupied during the applicable reporting period. 15 § 2. The multiple dwelling law is amended by adding a new article 2-A 16 to read as follows: 17 ARTICLE 2-A 18 SHORT-TERM RESIDENTIAL RENTAL UNITS 19 Section 20. Definitions. 20 21. Short-term residential rental units; regulation. 21 22. Registration. 22 23. Exceptions. 23 24. Penalties. 24 24-a. Enforcement. 25 24-b. Data sharing. 26 § 20. Definitions. For the purposes of this article, the following 27 terms shall have the following meanings: 28 1. "Short-term residential rental unit" means an entire dwelling unit, 29 or a room, group of rooms, other living or sleeping space, or any other 30 space within a dwelling, made available for rent by guests for less than 31 thirty consecutive days, where the unit is offered for tourist or tran- 32 sient use by the short-term rental host of the residential unit. 33 2. "Short-term rental host" means a person in valid legal possession 34 of a short-term rental unit who rents such unit to guests. 35 3. "Booking service" means a person or entity who, directly or indi- 36 rectly: 37 (a) provides one or more online, computer or application-based plat- 38 forms that individually or collectively can be used to: 39 (i) list or advertise offers for short-term rentals, and 40 (ii) either accept such offers, or reserve or pay for such rentals; 41 and 42 (b) charges, collects or receives a fee for the use of such a platform 43 or for provision of any service in connection with a short-term rental. 44 A booking service shall not be construed to include a platform that 45 solely lists or advertises offers for short-term rentals. 46 § 21. Short-term residential rental units; regulation. 1. A short-term 47 rental host may operate a dwelling unit as a short-term residential 48 rental unit provided such dwelling unit: 49 (a) is registered in accordance with section twenty-two of this arti- 50 cle; 51 (b) is not used to provide single room occupancy as defined by subdi- 52 vision sixteen of section four of this chapter; 53 (c) includes a conspicuously posted evacuation diagram identifying all 54 means of egress from the unit and the building in which it is located;
S. 885--A 7 1 (d) includes a conspicuously posted list of emergency phone numbers 2 for police, fire, and poison control; 3 (e) has a working fire-extinguisher; and 4 (f) is insured by an insurer licensed to write insurance in this state 5 or procured by a duly licensed excess line broker pursuant to section 6 two thousand one hundred eighteen of the insurance law for at least the 7 value of the dwelling, plus a minimum of three hundred thousand dollars 8 coverage for third party claims of property damage or bodily injury that 9 arise out of the operation of a short-term rental unit. Notwithstanding 10 any other provision of law, no insurer shall be required to provide such 11 coverage. 12 2. Occupancies of a short-term rental unit shall be subject to taxes 13 and fees pursuant to articles twenty-eight and twenty-nine of the tax 14 law and applicable local laws. 15 3. Short-term rental hosts shall maintain records related to guest 16 stays for two years following the end of the calendar year in which an 17 individual rental stay occurred, including the date of each stay and 18 number of guests, the cost for each stay, including relevant tax, and 19 records related to their registration as short-term rental hosts with 20 the department of state. As a requirement for registration under section 21 twenty-two of this article, hosts shall provide these records to the 22 department of state on an annual basis. The department shall share this 23 report with county, city, town, or village governments and shall make 24 such reports available to local municipal enforcement agencies upon 25 request. Where the booking platform is the short-term rental host, the 26 short-term rental host may be exempt from providing such report provided 27 that the booking platform includes all necessary information required of 28 a short-term rental host in the report required pursuant to subdivision 29 four of this section. 30 4. Notwithstanding the provisions of any other law or administrative 31 action to the contrary, booking services shall develop and maintain a 32 report related to short-term rental unit guest stays that the booking 33 service has facilitated in the state for two years following the end of 34 the calendar year in which an individual rental stay occurred. The 35 report shall include the dates of each stay and the number of guests, 36 the cost for each stay, including relevant tax, the physical address, 37 including any unit designation, of each short-term rental unit booked, 38 the full legal name of each short-term rental unit's host, and each 39 short-term rental unit's registration number. In the event a booking 40 service does not adhere to subdivision two of section twenty-two of this 41 article, or more information is deemed necessary by the department of 42 state, the department may access this report and/or all relevant records 43 from a booking service in response to valid legal process. The depart- 44 ment shall share this report and/or records with county, city, town, or 45 village governments and shall make such reports available to local 46 municipal enforcement agencies when lawfully requested. Reports and any 47 records provided to generate such reports shall not be made publicly 48 available without the redaction of the full legal name of each short- 49 term rental unit's host, the street name and number of the physical 50 address of any identified short-term rental unit and the unit's regis- 51 tration number. 52 5. It shall be unlawful for a booking service to collect a fee for 53 facilitating booking transactions for short-term residential rental 54 units located in this state if the short-term rental unit and its owner 55 or tenant have not been issued a current, valid registration by the 56 department of state or an applicable municipality.
S. 885--A 8 1 6. The provisions of this article shall apply to all short-term resi- 2 dential rental units in the state; provided, however, that a munici- 3 pality that has its own short-term residential rental unit registry may 4 continue such registry and all short-term residential rental units in 5 such municipality shall be required to be registered with such municipal 6 registry and shall not be required to register with the department of 7 state. Municipalities with short-term residential rental unit registries 8 shall maintain the authority to manage such registries and to collect 9 fines for violations related to the registration of short-term residen- 10 tial rental units. Municipalities with short-term residential rental 11 unit registries shall provide information on short-term residential 12 rental units registered within such municipality to the department of 13 state, on a quarterly basis of each calendar year in order for the 14 department to maintain a current database of all short-term residential 15 units registered within the state. Municipalities with short-term resi- 16 dential rental unit registries shall not be subject to the regulation 17 requirements of this section and may establish registration requirements 18 and regulations in such municipality which may differ from the require- 19 ments of this section. 20 § 22. Registration. 1. Short-term rental hosts shall be required to 21 register a short-term residential rental unit with the department of 22 state or with the municipality where such short-term residential unit is 23 located if such municipality has a registration system; provided, howev- 24 er, that the department of state shall not accept an application to 25 register a short-term residential rental unit for a unit that is located 26 in a municipality which has its own registration system and that has 27 notified the department of state of such registration system. 28 (a) Registration with the department of state shall be valid for two 29 years, after which time the short-term rental host may renew his or her 30 registration in a manner prescribed by the department of state. The 31 department of state may revoke the registration of a short-term rental 32 host upon a determination that the short-term rental host has violated 33 any provision of this article at least three times in two calendar 34 years, and may determine that the short-term rental host shall be ineli- 35 gible for registration for a period of up to twelve months from the date 36 of such determination or at the request of a municipality when such 37 municipality requests such revocation due to illegal occupancy. Listing 38 or using a dwelling unit, or portion thereof, as a short-term residen- 39 tial rental unit without current, valid registration shall be unlawful 40 and shall make persons who list or use such unit ineligible for regis- 41 tration for a period of twelve months from the date a determination is 42 made that a violation has occurred. 43 (b) A short-term rental host shall include their current, valid regis- 44 tration number on all offerings, listings or advertisements for short- 45 term rental guest stays. 46 (c) A tenant, or other person that does not own a unit that is used as 47 a short-term rental unit but is in valid legal possession of a short- 48 term residential rental unit, shall not qualify for registration if they 49 are not the permanent occupant of the dwelling unit in question and have 50 not been granted permission in writing by the owner for its short-term 51 rental, to be verified by the department of state or any municipality 52 with its own registration system. 53 (d) The department of state shall make available to platforms the data 54 necessary to allow booking platforms to verify the registration status 55 of a short-term residential rental unit and that the unit is associated 56 with the short-term rental host who registered the unit.
S. 885--A 9 1 (e) The short-term rental host shall pay application and renewal fees 2 in an amount to be established by the department of state. 3 (f) There shall be a fee for the use of the electronic verification 4 system in an amount to be established by the department of state. Such 5 fee shall not exceed the cost to build, operate, and maintain such 6 system. 7 2. Notwithstanding the provisions of any other law or administrative 8 action to the contrary, it shall be unlawful for a booking service to 9 collect a fee for facilitating booking transactions for short-term resi- 10 dential rental units located in this state without first registering 11 with the department of state. Accordingly, booking services shall adhere 12 to the following, in addition to other regulations established by the 13 department, as conditions of such registration: 14 (a) Booking services shall provide to the department on a quarterly 15 basis, in a form and manner to be determined by the department, the 16 report developed and maintained by the booking service in accordance 17 with subdivision four of section twenty-one of this article. The depart- 18 ment shall share this report with county, city, town, or village govern- 19 ments and shall make such reports available to local municipal enforce- 20 ment agencies when lawfully requested. 21 (b) A booking service shall provide agreement in writing to the 22 department that it will: 23 (i) Obtain written consent from all short-term rental hosts intending 24 to utilize their platform, for short-term residential rental units 25 located in this state, for the disclosure of the information pursuant to 26 subdivision four of section twenty-one of this article, in accordance 27 with paragraph (a) of this subdivision; and 28 (ii) Furnish the information identified pursuant to subdivision four 29 of section twenty-one of this article, in accordance with paragraph (a) 30 of this subdivision. 31 3. The department of state shall set a fee for short-term residential 32 rental unit and booking service registration with the department. 33 § 23. Exceptions. Notwithstanding the provisions of any other law to 34 the contrary, this article shall not apply to: 35 1. Incidental and occasional occupancy of such dwelling unit for fewer 36 than thirty consecutive days by other persons when the permanent occu- 37 pants are temporarily absent for personal reasons, such as vacation or 38 medical treatment, provided that there is no monetary compensation paid 39 to the permanent occupants for such occupancy; or 40 2. A municipality which does not allow short-term residential rentals; 41 provided, however, that such municipality shall request an exception 42 from this article; or 43 3. Temporary housing or lodging permitted by the department of health. 44 § 24. Penalties. Notwithstanding the provisions of any other law to 45 the contrary: 46 1. Any booking service which collects a fee related to booking a unit 47 as a short-term rental, where such unit is not registered in accordance 48 with this article, shall be fined in accordance with subdivisions four 49 and five of this section. The secretary of state or their designee may 50 also seek an injunction from a court of competent jurisdiction prohibit- 51 ing the collection of any fees relating to the offering or renting of 52 the unit as a short-term residential rental. 53 2. Any person who offers a short-term residential rental unit without 54 registering with the department of state or municipal registration 55 system, or any person who offers an eligible short-term residential 56 rental unit as a short-term rental while the unit's registration on the
S. 885--A 10 1 short-term residential rental unit registry is suspended, shall be fined 2 in accordance with subdivisions four and five of this section. 3 3. Any person who fails to comply with any notice of violation or 4 other order issued pursuant to this article by the department of state 5 for a violation of any provision of this article shall be fined in 6 accordance with subdivisions four and five of this section. 7 4. In a municipality that does not have its own registration system, a 8 short-term rental host that violates the requirements of this article 9 shall receive a warning notice issued, without penalty, by the depart- 10 ment of state upon the first and second violation. The warning notice 11 shall detail actions to be taken to cure the violation. A two hundred 12 dollar fine shall be imposed upon the third violation. A one thousand 13 dollar fine per day shall be imposed upon all subsequent violations. 14 Upon the occurrence of a violation, a seven-day period to cure the 15 violation shall be granted. During such period, no further fines shall 16 be accumulated against the short-term rental host, except where the new 17 violation is related to a different short-term rental unit. 18 5. In a municipality that does not have its own registration system, a 19 booking service that violates the requirements of this article shall be 20 issued a five hundred dollar fine per day, per violation, until the 21 violation is cured. 22 6. In a municipality that has its own registration system, the munici- 23 pality may establish and effectuate its own penalty system. 24 § 24-a. Enforcement. 1. The provisions of this article may be enforced 25 in accordance with article eight of this chapter. 26 2. The department of state may enter into agreements with a booking 27 service for assistance in enforcing the provisions of this section, 28 including but not limited to an agreement whereby the booking service 29 agrees to remove a listing from its platform that is deemed ineligible 30 for use as a short-term residential rental unit under the provisions of 31 this article, and whereby the booking service agrees to prohibit a 32 short-term rental host from listing any listing without a valid regis- 33 tration number. 34 3. The attorney general shall be authorized to bring an action for a 35 violation of this article for any such violations occurring in the 36 state, regardless of the registration system in place within the appli- 37 cable jurisdiction. 38 4. A municipality shall be entitled to bring an action for a violation 39 of this article for any such violations of this article occurring in the 40 municipality, and may notify the attorney general. 41 § 24-b. Data sharing. Booking services shall provide to the department 42 of state and municipalities, on a monthly basis, an electronic report, 43 in a format determined by the department of state of the listings main- 44 tained, authorized, facilitated or advertised by the booking service 45 within the state for the applicable reporting period. The report shall 46 include the registration number, and a breakdown of where the listings 47 are located, whether the listing is for a partial unit or a whole unit, 48 and shall include the number of nights each unit was reported as occu- 49 pied during the applicable reporting period. 50 § 3. Subdivision (c) of section 1101 of the tax law, as added by chap- 51 ter 93 of the laws of 1965, paragraphs 2, 3, 4 and 6 as amended by 52 section 2 and paragraph 8 as added by section 3 of part AA of chapter 57 53 of the laws of 2010, and paragraph 5 as amended by chapter 575 of the 54 laws of 1965, is amended to read as follows: 55 (c) When used in this article for the purposes of the tax imposed 56 under subdivision (e) of section eleven hundred five of this article,
S. 885--A 11 1 and subdivision (a) of section eleven hundred four of this article, the 2 following terms shall mean: 3 (1) Hotel. A building or portion of it which is regularly used and 4 kept open as such for the lodging of guests. The term "hotel" includes 5 an apartment hotel, a motel, boarding house or club, whether or not 6 meals are served, and short-term rental units. 7 (2) Occupancy. The use or possession, or the right to the use or 8 possession, of any room in a hotel. "Right to the use or possession" 9 includes the rights of a room remarketer as described in paragraph eight 10 of this subdivision. 11 (3) Occupant. A person who, for a consideration, uses, possesses, or 12 has the right to use or possess, any room in a hotel under any lease, 13 concession, permit, right of access, license to use or other agreement, 14 or otherwise. "Right to use or possess" includes the rights of a room 15 remarketer as described in paragraph eight of this subdivision. 16 (4) Operator. Any person operating a hotel. Such term shall include a 17 room remarketer and such room remarketer shall be deemed to operate a 18 hotel, or portion thereof, with respect to which such person has the 19 rights of a room remarketer. 20 (5) Permanent resident. Any occupant of any room or rooms in a hotel 21 for at least ninety consecutive days shall be considered a permanent 22 resident with regard to the period of such occupancy. 23 (6) Rent. The consideration received for occupancy, including any 24 service or other charge or amount required to be paid as a condition for 25 occupancy, valued in money, whether received in money or otherwise and 26 whether received by the operator [or], a booking service, a room remark- 27 eter or another person on behalf of [either] any of them. 28 (7) Room. Any room or rooms of any kind in any part or portion of a 29 hotel, which is available for or let out for any purpose other than a 30 place of assembly. 31 (8) Room remarketer. A person who reserves, arranges for, conveys, or 32 furnishes occupancy, whether directly or indirectly, to an occupant for 33 rent in an amount determined by the room remarketer, directly or indi- 34 rectly, whether pursuant to a written or other agreement. Such person's 35 ability or authority to reserve, arrange for, convey, or furnish occu- 36 pancy, directly or indirectly, and to determine rent therefor, shall be 37 the "rights of a room remarketer". A room remarketer is not a permanent 38 resident with respect to a room for which such person has the rights of 39 a room remarketer. This term does not include a booking service unless 40 such service otherwise meets this definition. 41 (9) Short-term rental unit. A short-term residential unit as defined 42 in section twenty of the multiple residence law or in section twenty of 43 the multiple dwelling law which is registered with the department of 44 state or a municipal registration system, which includes but is not 45 limited to title twenty-six of the administrative code of the city of 46 New York. 47 (10) Booking service. (i) A person or entity who, directly or indi- 48 rectly: 49 (A) provides one or more online, computer or application-based plat- 50 forms that individually or collectively can be used to: 51 (I) list or advertise offers for rental space in a hotel, and 52 (II) either accept such offers, or reserve or pay for such rentals; 53 and 54 (B) charges, collects or receives a fee from a customer or host for 55 the use of such a platform or for provision of any service in connection 56 with rental space in a hotel. For the purposes of this section,
S. 885--A 12 1 "customer" means an individual or organization that purchases a stay at 2 a short-term rental. 3 (ii) A booking service shall not include a person or entity who facil- 4 itates bookings of hotel rooms solely on behalf of affiliated persons or 5 entities, including franchisees, operating under a shared hotel brand. 6 § 4. Subdivision (e) of section 1105 of the tax law is amended by 7 adding a new paragraph 3 to read as follows: 8 (3) The rent for every occupancy of a room or rooms in a hotel offered 9 for rent through a booking service, as defined in paragraph ten of 10 subdivision (c) of section eleven hundred one of this article, regard- 11 less of whether it is furnished, limited to a single family occupancy, 12 or provides housekeeping, food, or other common hotel services, includ- 13 ing, but not limited to, entertainment or planned activities. 14 § 5. Subdivision 1 of section 1131 of the tax law, as amended by 15 section 2 of part G of chapter 59 of the laws of 2019, is amended to 16 read as follows: 17 (1) "Persons required to collect tax" or "person required to collect 18 any tax imposed by this article" shall include: every vendor of tangible 19 personal property or services; every recipient of amusement charges; 20 every operator of a hotel; [and] every marketplace provider with respect 21 to sales of tangible personal property it facilitates as described in 22 paragraph one of subdivision (e) of section eleven hundred one of this 23 article; and booking services unless relieved of such obligation pursu- 24 ant to paragraph three of subdivision (m) of section eleven hundred 25 thirty-two of this part. Said terms shall also include any officer, 26 director or employee of a corporation or of a dissolved corporation, any 27 employee of a partnership, any employee or manager of a limited liabil- 28 ity company, or any employee of an individual proprietorship who as such 29 officer, director, employee or manager is under a duty to act for such 30 corporation, partnership, limited liability company or individual 31 proprietorship in complying with any requirement of this article, or has 32 so acted; and any member of a partnership or limited liability company. 33 Provided, however, that any person who is a vendor solely by reason of 34 clause (D) or (E) of subparagraph (i) of paragraph (8) of subdivision 35 (b) of section eleven hundred one of this article shall not be a "person 36 required to collect any tax imposed by this article" until twenty days 37 after the date by which such person is required to file a certificate of 38 registration pursuant to section eleven hundred thirty-four of this 39 part. 40 § 6. Section 1132 of the tax law is amended by adding a new subdivi- 41 sion (m) to read as follows: 42 (m) (1) A booking service shall be required to (i) collect from the 43 occupants the applicable taxes arising from such occupancies; (ii) 44 comply with all the provisions of this article and article twenty-nine 45 of this chapter and any regulations adopted pursuant thereto; (iii) 46 register to collect tax under section eleven hundred thirty-four of this 47 part; and (iv) retain records and information as required by the commis- 48 sioner and cooperate with the commissioner to ensure the proper 49 collection and remittance of tax imposed, collected, or required to be 50 collected under this article and article twenty-nine of this chapter. 51 (2) In carrying out the obligations imposed under this section, a 52 booking service shall have all the duties, benefits, and entitlements of 53 a person required to collect tax under this article and article twenty- 54 nine of this chapter with respect to the occupancies giving rise to the 55 tax obligation, including the right to accept a certificate or other 56 documentation from an occupant substantiating an exemption or exclusion
S. 885--A 13 1 from tax, as if such booking service were the operator of the hotel with 2 respect to such occupancy, including the right to receive the refund 3 authorized by subdivision (e) of this section and the credit allowed by 4 subdivision (f) of section eleven hundred thirty-seven of this part. 5 (3) An operator of a hotel is not a person required to collect tax for 6 purposes of this part with respect to taxes imposed upon occupancies of 7 hotels if: 8 (i) the operator of the hotel can show that the occupancy was facili- 9 tated by a booking service who is registered to collect tax pursuant to 10 section eleven hundred thirty-four of this part; and 11 (ii) the operator of the hotel accepted from the booking service a 12 properly completed certificate of collection in a form prescribed by the 13 commissioner certifying that the booking service has agreed to assume 14 the tax collection and filing responsibilities of the operator of the 15 hotel; and 16 (iii) any failure of the booking service to collect the proper amount 17 of tax with respect to such occupancy was not the result of the operator 18 of the hotel providing incorrect information to the booking service, 19 whether intentional or unintentional. 20 This provision shall be administered in a manner consistent with 21 subparagraph (i) of paragraph one of subdivision (c) of this section as 22 if a certificate of collection were a resale or exemption certificate 23 for purposes of such subparagraph, including with regard to the 24 completeness of such certificate of collection and the timing of its 25 acceptance by the operator of the hotel; provided however, that with 26 regard to any occupancies sold by an operator of the hotel that are 27 facilitated by a booking service who is affiliated with such operator, 28 the operator shall be deemed liable as a person under a duty to act for 29 such booking service for purposes of subdivision one of section eleven 30 hundred thirty-one of this part. 31 (4) The commissioner may, in his or her discretion develop standard 32 language, or approve language developed by a booking service, in which 33 the booking service obligates itself to collect the tax on behalf of all 34 the operators of hotels. 35 (5) In the event an operator of a hotel is a room remarketer, and all 36 other provisions of this subdivision are met such that a booking service 37 is obligated to collect tax, and does in fact collect tax as evidenced 38 by the books and records of such booking service, then the provisions of 39 subdivision (e) of section eleven hundred nineteen of this article shall 40 be applicable. 41 § 7. Paragraph 4 of subdivision (a) of section 1136 of the tax law, as 42 amended by section 5 of part G of chapter 59 of the laws of 2019, is 43 amended to read as follows: 44 (4) The return of a vendor of tangible personal property or services 45 shall show such vendor's receipts from sales and the number of gallons 46 of any motor fuel or diesel motor fuel sold and also the aggregate value 47 of tangible personal property and services and number of gallons of such 48 fuels sold by the vendor, the use of which is subject to tax under this 49 article, and the amount of tax payable thereon pursuant to the 50 provisions of section eleven hundred thirty-seven of this part. The 51 return of a recipient of amusement charges shall show all such charges 52 and the amount of tax thereon, and the return of an operator required to 53 collect tax on rents shall show all rents received or charged and the 54 amount of tax thereon. The return of a marketplace seller shall exclude 55 the receipts from a sale of tangible personal property facilitated by a 56 marketplace provider if, in regard to such sale: (A) the marketplace
S. 885--A 14 1 seller has timely received in good faith a properly completed certif- 2 icate of collection from the marketplace provider or the marketplace 3 provider has included a provision approved by the commissioner in the 4 publicly-available agreement between the marketplace provider and the 5 marketplace seller as described in subdivision one of section eleven 6 hundred thirty-two of this part, and (B) the information provided by the 7 marketplace seller to the marketplace provider about such tangible 8 personal property is accurate. The return of a short-term rental host 9 shall exclude the rent from occupancy of a short-term rental unit facil- 10 itated by a booking service if, in regard to such sale: (A) the short- 11 term rental host has timely received in good faith a properly completed 12 certificate of collection from the booking service or the booking 13 service has included a provision approved by the commissioner in the 14 publicly-available agreement between the booking service and the short- 15 term rental host as described in subdivision (m) of section eleven 16 hundred thirty-two of this part, and (B) the information provided by the 17 short-term rental host to the booking service about such rent and such 18 occupancy is accurate. 19 § 8. Section 1142 of the tax law is amended by adding a new subdivi- 20 sion 16 to read as follows: 21 16. To publish a list on the department's website of booking services 22 whose certificates of authority have been revoked and, if necessary to 23 protect sales tax revenue, provide by regulation or otherwise that a 24 short-term rental unit operator will be relieved of the requirement to 25 register and the duty to collect tax on the rent for occupancy of a 26 short-term rental facilitated by a booking service provider only if, in 27 addition to the conditions prescribed by paragraph two of subdivision 28 (m) of section eleven hundred thirty-two and paragraph six of subdivi- 29 sion (a) of section eleven hundred thirty-four of this part being met, 30 such booking service is not on such list at the commencement of the 31 quarterly period covered thereby. 32 § 9. Subpart A of part 1 of article 29 of the tax law is amended by 33 adding a new section 1200 to read as follows: 34 § 1200. Definition. For the purposes of this article "hotel" shall 35 mean a building or portion of such building which is regularly used and 36 kept open as such for the lodging of guests, including: (a) an apartment 37 hotel, (b) a motel, (c) a boarding house or club, whether or not meals 38 are served, and (d) short-term residential rental units as defined in 39 subdivision one of section twenty of the multiple residence law or in 40 subdivision one of section twenty of the multiple dwelling law. 41 § 10. Notwithstanding any other provisions of law to the contrary, a 42 county, city, town, or village government may enact a local law prohib- 43 iting or further limiting the listing or use of dwelling units, or 44 portions thereof, as short-term residential rental units. 45 § 11. Severability. If any provision of this act, or any application 46 of any provision of this act, is held to be invalid, that shall not 47 affect the validity or effectiveness of any other provision of this act, 48 or of any other application of any provision of this act, which can be 49 given effect without that provision or application; and to that end, the 50 provisions and applications of this act are severable. 51 § 12. This act shall take effect on the one hundred twentieth day 52 after it shall have become a law.