New York Consolidated Laws, Real Property Law - RPP § 447-g. Data sharing

Booking services shall provide to the department of state, at the same times and on the same recurring basis that they provide data pursuant to subdivision three of section four hundred forty-seven-b of this article, an electronic report aggregating the number of short-term rental unit guest stays that the booking service facilitated within the state for the applicable reporting period, which shall be for the ninety days preceding the date of production in the case of the first such report and for the period since the prior report for each subsequent report.  The report shall include the aggregate number of short-term rental unit guest stays that the booking service facilitated during the applicable reporting period for each county where the listings are located.  Such electronic report shall be in a form and manner as determined by the department of state.