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Vacation Home Rental Ad Hoc Committee recommending the Board approve and authorize the Chair to sign a voluntary collection agreement with Airbnb, Inc., for the collection and remittance of Transient Occupancy Tax levied on lodging transactions within the unincorporated area of the County that are booked through its online platforms. (Est. Time: 5 Min.)
FUNDING: N/A
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DEPARTMENT RECOMMENDATION
Vacation Home Rental (VHR) Ad Hoc Committee recommending the Board of Supervisors approve and authorize the Chair to sign a voluntary collection agreement with Airbnb, Inc., for the collection and remittance of Transient Occupancy Tax levied on lodging transactions within the unincorporated area of the County that are booked through its online platforms.
DISCUSSION / BACKGROUND
All overnight stays in hotels, motels, inns, and vacation home rentals (VHRs) within the unincorporated area of the County are subject to a 10% Transient Occupancy Tax (TOT). It is the lodging establishment owner's responsibility to account for and remit TOT to the County. Airbnb offers TOT collection and remittance services to owners that use its online reservation and booking platform, if the local jurisdiction has entered into a voluntary collection agreement allowing Airbnb to provide the services. This service provides a convenience for owners and ensures that TOT is paid to the County on all bookings through Airbnb in a timely manner. In addition, Airbnb assists the County in identifying non-permitted VHRs by providing a means for owners to display their permit number in each listing as required by County ordinance. There is no cost to the County for these services, and the County may terminate the agreement at any time upon thirty days notice to Airbnb, with no cost to the County.
ALTERNATIVES
The Board could choose not to approve the agreement. Individual owners would continue to be solely responsible for collecting and remitting TOT on transactions booked thro...
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