5.68.150 Responsibilities of hosting platforms.
A. Take Down Notice. Upon written or electronic notification from the City that the City has not issued a permit for a Short-Term Rental which is listed or advertised on the internet website provided or maintained by a Hosting Platform, the Hosting Platform shall discontinue and remove the listing or advertisement within 10 calendar days from the transmittal date of the notification. The Hosting Platform thereafter shall not list or advertise the Short-Term Rental without written certification from the City that the required permit has been issued.
B. Information to Be Provided to Responsible Person. A Hosting Platform operating in the City shall provide the following information to any Person listing a Dwelling Unit through the Hosting Platform’s service:
1. Notice of the requirements listed in this chapter, including the requirement to obtain a license prior to any listing;
2. Notice of the transient occupancy tax requirements (Chapter 3.40 CMVC).
Upon request by the City, a Hosting Platform shall provide documentation to the City demonstrating that the Hosting Platform provided the required notification. Hosting Platform’s failure to provide written notification shall not excuse any Person from complying with any local regulations.
C. TOT Collection Responsibilities. The Hosting Platform shall collect all required transient occupancy taxes (Chapter 3.40 CMVC) on accommodation transactions facilitated by the Hosting Platform and shall remit the taxes on a monthly basis to the City with the completion of a form approved by the City. A Hosting Platform collecting and remitting transient occupancy taxes under this section shall issue a receipt to each Responsible Person. The Hosting Platform shall separately state on the receipt the amount of the transient occupancy tax charged and maintain a duplicate of such receipt. A Hosting Platform shall maintain all documentation necessary to demonstrate that the proper amount of taxes have been remitted to the City for a period of four years after the date of remittance.
D. Information to Be Collected and Provided to City. Subject to applicable law, a Hosting Platform with listings located in the City shall provide to the City on a monthly basis, in a format specified by the City, the Short-Term Rental Permit number of each listing, the name of the Person responsible for each listing, the address of each such listing, and, for each booking that occurs within the reporting period, the number of days booked, whether the booking was for a Whole-Home Short-Term Rental or a Partial-Home Short-Term Rental, and the total price paid for each rental.
A Hosting Platform shall maintain, to the extent received from the Person responsible for the listing, the following information for each Dwelling Unit in the City for which the Hosting Platform provided a booking service for a period of four years from the date of the transaction:
1. The first and last name of the Person who offered the Short-Term Rental;
2. The exact street address of the Dwelling Unit, including any unit numbers;
3. The dates for which a Responsible Person procured occupancy of the Dwelling Unit using the booking service provided by the Hosting Platform, and the total number of room nights by reporting period by Owner;
4. The amount of gross receipts, including but not limited to Rent and transient occupancy tax, paid for each stay in a format required by the City; and
5. The City Short-Term Rental Permit number and the City Transient Occupancy Tax Certificate number associated with the Short-Term Rental.
A Hosting Platform shall deliver information set forth in this section to the City upon request. The City may apply auditing procedures necessary to determine the amount of taxes due to the City and to ensure compliance with this chapter.
E. Conformance to Law. The provisions of this section shall be interpreted in accordance with otherwise applicable state and federal law(s) and will not apply if determined by the City to be in violation of any such law(s). (Ord. 3514 § 1, 2021).