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WHI-.REAS, the legal rights, remedies and obligations ofAirbnb, Hosts and Guests using <br />the Platform are specified in a document titled "Terms of Service" (the "TOS'') and other <br />policies and procedures available at www.airbnb.com, including, but not limited to, certain TOS <br />provisions to which Hosts and Guests have agreed that when or if Airbnb determines to assist <br />with collection and remittance of occupancy taxes in a given jurisdiction, users grant Airbnb <br />authority to register, report, collect and remit the applicable occupancy taxes pursuant to this <br />Agreement and the TOS; <br />WHEREAS, the Tourist Tax Collector, the County and Airbnb enter into this Agreement <br />voluntarily in order to facilitate the reporting, collection and remittance of applicable occupancy <br />taxes from I losts and Guests, resulting from Booking Transactions completed by hosts and <br />Guests on the Platform for occupancy of accommodations located in the County, in accordance <br />with this Agreement. <br />NOW THEREFORE, IN CONSIDERATION OF THE MUTUAL COVENANTS, PROMISES <br />AND AGREEMENTS CONTAINED HEREIN, THE PARTIES AGREE AS FOLLOWS: <br />(A) With respect to Booking Transactions between Hosts and Guests completed on the <br />Platform for accommodations for which Indian River County Tourist Development Tax <br />("TDT"), imposed under applicable County law (the applicable "Code"), and during the period <br />in which this Agreement is effective (as defined below), and solely pursuant to the terms and <br />conditions of this Agreement, Airbnb agrees contractually to assume the duties of TDI'dealer <br />as described in the Code (hereinafter referred to as "Dealer"). <br />(B) Airbnb neither agrees to undertake, nor undertakes any obligation to assume the <br />duties of a Dealer and does not agree to undertake any obligation contractually or otherwise to <br />collect or remit TUT relating to any user's transaction completed, made or facilitated through <br />any means, or method or other platform, other than the Host or Guest's use of the Platform. Any <br />obligation assumed by Airbnb pursuant to this Agreement (during any period in which it is <br />effective) shall be limited to users completing Booking Transactions directly between the Guest <br />and Host through their use of the Platform. <br />PROSPECTIVE COLLECTION OF TDT <br />(C) Starting on September 1, 2016 (the "Effective Date"), Airbnb agrees to commence <br />collecting and remitting TDT, pursuant to the terms of this Agreement, at the applicable rate, on <br />