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Airbnb memo to the BCC <br /> March 16, 2016 <br /> Page 12 <br /> In exchange for collection of the taxes, the Agreement contains a "Waiver of Look Back" clause that <br /> would prohibit the Clerk from pursuing back taxes from Hosts or Guests who made previous bookings <br /> on the Airbnb platform. Staff is agreeable to the waiver as it is unclear how much back tax could be <br /> collected as Airbnb has been registered to do business in Florida for two years. Collection of,back <br /> taxes would involve subpoenas and audits where costs could outweigh benefits since a $1,000 stay <br /> would result in a tax of$40.00. <br /> Funding. There is no funding associated with this matter. <br /> Recommendation. Staff recommends the Board of County Commissioners approve the attached <br /> Voluntary Collection Agreement for Indian River County Tourist Tax Collection and authorize the <br /> Chairman to execute the Agreement on behalf of the Board. <br /> Attachments: Copy of Notice <br /> Agreement <br /> Copies to: Jeffrey R. Smith, Clerk of the Court <br /> Ed Halsey, Auditor <br /> Airbnb c/o Price Waterhouse <br /> 154 <br />