REPORT/RECOMMENDATION TO THE BOARD OF SUPERVISORS
OF THE COUNTY OF SAN BERNARDINO
AND RECORD OF ACTION
August 20, 2019
FROM
ENSEN MASON, Auditor-Controller/Treasurer/Tax Collector
SUBJECT
Title
Amendment No. 1 to Voluntary Collection Agreement with Airbnb for the Collection and Remittance of Transient Occupancy Tax
End
RECOMMENDATION(S)
Recommendation
Approve Amendment No. 1 to Voluntary Collection Agreement No. 18-424 with Airbnb Inc. for the collection and remittance of transient occupancy taxes, adding a provision for Registered Hosts remitting their applicable transient occupancy taxes directly to the County, with no change to the contract term.
(Presenter: Ensen Mason, Auditor-Controller/Treasurer/Tax Collector, 382-7000)
Body
COUNTY AND CHIEF EXECUTIVE OFFICER GOALS & OBJECTIVES
Operate in a Fiscally-Responsible and Business-Like Manner.
Provide for the Safety, Health and Social Service Needs of County Residents.
Pursue County Goals and Objectives by Working with Other Agencies.
FINANCIAL IMPACT
Approval of this amendment will not impact Discretionary General Funding (Net County Cost). This amendment includes provisions that will allow professional hosts to more efficiently comply with the County's transient occupancy tax (TOT) ordinance. As a result, it is not anticipated that this amendment will generate a change in TOT revenue collected by the County.
BACKGROUND INFORMATION
California Revenue and Taxation Code ?7280 affords the County the ability to levy a tax for the privilege of occupying a room or rooms, or other living space, in a hotel, inn, tourist home or house, motel, or other lodging unless the occupancy is for a period of more than 30 days. The tax, when levied by the legislative body of a county, applies only to the unincorporated areas of the county. The Tax Collector (ATC) is responsible for the collection of TOT from owners (operators), including vacation/part-time rental agencies, in the County.
Per County Code ?...
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