NY A11004

Establishes tax on short-term rental unit occupancies outside cities with population over one million, excluding permanent residents and rentals under $2 per day.

Defines "short-term rental unit" as rooms or living spaces in private dwellings and residences (excluding hotels), and "hosting platform" as entities that facilitate occupancy for a fee.

Makes hosting platforms responsible for collecting and remitting occupancy taxes, with authority to accept exemption documentation and receive refunds like hotel operators.

Protects hosting platform confidentiality by prohibiting disclosure of operator and occupant information to other state agencies and prohibiting audits of individual operators or occupants.

Exempts short-term rental units from the 4.5% hotel occupancy tax in cities with populations exceeding one million, effective January 1, 2021.