Bill Text: NY A06371 | 2023-2024 | General Assembly | Introduced
Bill Title: Relates to tax imposed on private residences rented out for a monetary payment.
Spectrum: Partisan Bill (Democrat 1-0)
Status: (Introduced - Dead) 2024-01-03 - referred to ways and means [A06371 Detail]
Download: New_York-2023-A06371-Introduced.html
STATE OF NEW YORK ________________________________________________________________________ 6371 2023-2024 Regular Sessions IN ASSEMBLY April 5, 2023 ___________ Introduced by M. of A. WEPRIN -- read once and referred to the Committee on Ways and Means AN ACT to amend the tax law and the executive law, in relation to private residences rented out for a monetary payment The People of the State of New York, represented in Senate and Assem- bly, do enact as follows: 1 Section 1. Subdivision (e) of section 1105 of the tax law is amended 2 by adding a new paragraph 1-a to read as follows: 3 (1-a) The rent for every occupancy room or rooms in a private resi- 4 dence or host in this state. For purposes of this section, a host is an 5 individual who rents out their private residence to another in exchange 6 for a monetary payment and such residence is not regularly used and kept 7 open as such for the lodging of guests. 8 § 2. Subdivision (a) of section 1104 of the tax law, as added by chap- 9 ter 3 of the laws of 2004, is amended to read as follows: 10 (a) Imposition. In addition to any other fee or tax imposed by this 11 article or any other law, on and after April first, two thousand five, 12 there is hereby imposed within the territorial limits of a city with a 13 population of a million or more and there shall be paid a unit fee on 14 every occupancy of a unit in a hotel or room in a private residence 15 rented out for a monetary payment in such city at the rate of one dollar 16 and fifty cents per unit per day, except that such unit fee shall not be 17 imposed upon (1) occupancy by a permanent resident or (2) where the rent 18 per unit is not more than at the rate of two dollars per day. 19 § 3. Subdivisions 5 and 8 of section 378 of the executive law, subdi- 20 vision 5 as added by chapter 374 of the laws of 1984 and subdivision 8 21 as amended by chapter 221 of the laws of 2018, are amended to read as 22 follows: 23 5. Standards for hotels, motels, private residences rented out for a 24 monetary payment and lodging houses, requiring that a notice be posted EXPLANATION--Matter in italics (underscored) is new; matter in brackets [] is old law to be omitted. LBD10602-01-3A. 6371 2 1 in a prominent place in each guest room, including but not limited to 2 the following information: 3 a. location of nearest exits and fire alarms; 4 b. procedures to be followed when the fire or smoke detector gives 5 warning; and 6 c. procedures to be followed in the event of fire or smoke develop- 7 ment. 8 8. Standards for hotels, motels, private residences rented out for a 9 monetary payment and lodging houses requiring (in addition to any other 10 requirement) portable smoke-detecting alarm devices for the deaf and 11 hard of hearing of audible and visual design, available for three 12 percent of all units available for occupancy, with a minimum of one 13 unit. If any other law or regulation requires a central, closed circuit 14 interior alarm system, such device shall be incorporated into or 15 connected to the system so as to be capable of being activated by the 16 system. Incorporation into the existing system shall be in lieu of the 17 portable alarms. Standards shall require operators of any such estab- 18 lishment to post conspicuously at the main desk or other similar station 19 a notice in letters at least three inches in height stating that smoke- 20 detector alarm devices for the deaf and hard of hearing are available. 21 The council shall mandate by rule and regulation the specific design of 22 the smoke-detector alarm devices. 23 § 4. This act shall take effect immediately.
