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03/22/2016
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03/22/2016
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Last modified
5/3/2016 1:29:27 PM
Creation date
5/3/2016 1:29:07 PM
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Meetings
Meeting Type
BCC Regular Meeting
Document Type
Agenda Packet
Meeting Date
03/22/2016
Meeting Body
Board of County Commissioners
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(G) With respect to any audit of completed Booking Transactions that are subject to this <br /> Agreement during any period in which it is effective, the Tourist Tax Collector agrees to audit <br /> Airbnb on an anonymous numbered account basis. The Parties agree that Airbnb shall not be <br /> required to produce any personally identifiable information relating to any Host or Guest and/or <br /> relating to any Booking Transaction in connection with an audit or otherwise without binding <br /> legal process served only after completion of such audit by the Tax Department of Airbnb with <br /> respect to such Host or Guest. The Tourist Tax Collector agrees that forA purposes, it will <br /> limit its audit of Airbnb and/or any assessment against Airbnb for _'deed-under collection of <br /> TDT to no more than a consecutive' ` � ' <br /> twelve (12) month tax penod�yv�thm an,�c X. secutwe forty- <br /> eight (48) month period. ®® <br /> ••Y, <br /> (H) The'Tourist Tax Collector agrees that pur t to this.Agreement and 'up ng the <br /> period in which it is effective, Airbnb agrees to register 'a0ead'er for the reporting,, collection <br /> and remittance of TDT, in connection with its obligationsss,. d under the Code and as set <br /> forth in this Agreement. Registration with the,Tourist Tax Collectoraand the issuance of any <br /> certificate of authority will be in the name c1A rb`l ,' c..at 888 AX n Street, 4`h Floor, San <br /> AX M1 <br /> t, r <br /> Francisco, CA 94103. Airbnb, Inc. will be the regis'te2re r on behalf of an subsidiary or <br /> Y Y <br /> affiliate of Airbnb, Inc. co le DT from G est>s. <br /> G ` ' T'-AND HO T LIABILITY <br /> (I) During_anyperio 46---. this greement is effective, and solely with respect to a <br /> Hosts actin 5 o_n_"�Plfia orm, s d;Hos shall not be required to individually register with the <br /> Tou ist4TlF! Collector to collect, rem t%and report TDT, under the Code on the condition that <br /> Airbnb Ns"in, mpliance AXzlts obligations under this Agreement and the Code. Nothing in this <br /> Agreement shall relieve Gu &s or Hosts from any responsibilities with respect to TDT, including <br /> any obligation.tto g'sterf. th the Tourist Tax Collector to collect, remit and report TDT for a <br /> user's transactions �,�So:pleted through any means, method, device or platform other than the <br /> Platform, or restrict the Tourist Tax Collector from investigating or enforcing any provision of <br /> applicable law against such users for any occupancy arranged directly or through a means other <br /> than the Platform. <br /> (J)Nothing herein shall relieve any Guest or Host of liability for TDT imposed by the <br /> Code, except as noted in paragraphs (E) (F), (G), (H), (1) and (K) herein, nor limit the Tourist <br /> 4 <br /> CONFIDENTIAL <br /> 158 <br />
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