HomeMy WebLinkAboutCD Voluntary Collection for Transient Occupancy Tax; Amendment 1DocuSign Envelope ID: 72CD41CD-8B2D-4ADF-89DA-2E16B8F9FiF4
AMENDMENT NO. 1 TO
VOLUNTARY COLLECTION AGREEMENT
FOR
CITY OF SAN RAFAEL, CALIFORNIA TRANSIENT OCCUPANCY TAXES
This Amendment No. 1 to the Voluntary Collection Agreement ("VCA") dated
November 27, 2019, by and between AIRBNB, INC., a Delaware corporation ("Airbnb"), and
the CITY OF SAN RAFAEL, CALIFORNIA (the "Taxing Jurisdiction"), is entered into on
0, ^ , 2020.
WHEREAS, Airbnb represents that it provides an Internet -based platform (the "Platform")
through which third parties offering accommodations ("Hosts") and third parties booking such
accommodations ("Guests") may communicate, negotiate, and consummate a direct booking
transaction for accommodations to which Airbnb is not a party ("Booking Transaction");
WHEREAS, certain Booking Transactions between Hosts and Guests completed on the
Platform are subject to the San Rafael Transient Occupancy Tax ("TOT"), and/or the Marin
County Tourism Business Improvement District ("MCTBID") assessments; and
WHEREAS, pursuant to the VCA between the parties, Airbnb has contractually assumed
the duty to report, collect and remit the Taxing Jurisdiction's TOT on behalf of such Hosts; and
WHEREAS, the parties now desire to amend the VCA to additionally include the reporting,
collection, and remittance of applicable MCTBID assessments imposed on Booking Transactions
completed by Hosts and Guests on the Platform for occupancy of accommodations located in the
City of San Rafael;
NOW THEREFORE, the parties mutually agree as follows:
1. Paragraph (D) is hereby modified and amended by adding the following
subparagraphs after Paragraph (D):
MARIN COUNTY TOURISM BUSINESS IMPROVEMENT DISTRICT
(D-1) Pursuant to Marin County Code Chapter 3.70 entitled "Tourism Business
Improvement District" (the "MCC Chapter 3.70"), Airbnb agrees to assume the duties of
a "lodging establishment" and shall initiate the reporting, collection, and remittance of
DocuSign Envelope ID: 72CD41CD-8B2D-4ADF-89DA-2E16B8F9FiF4
applicable Marin County Tourism Business Improvement District ("MCTBID")
assessments in the Taxing Jurisdiction commencing on August 1, 2020, pursuant to the
terms and conditions of this Agreement, until and unless terminated in accordance with the
terms and conditions of this Agreement. Airbnb's assumption of the duties of a "lodging
establishment" is only with respect to Booking Transactions between Hosts and Guests
completed on the Platform for which MCTBID assessments are applicable, and during the
period in which the Agreement is in effect, and solely pursuant to the terms and conditions
of this Agreement.
(D-2) Solely for the purposes of satisfying any listing, disclosure, or reporting
requirements under MCC Chapter 3.70, Airbnb shall be listed as the "lodging
establishment." Airbnb expressly waives the right to vote or otherwise participate or take
any action relating to the MCTBID assessments, except for acting as the MCTBID
collector and remitting MCTBID assessments to the Taxing Jurisdiction as imposed by
MCC Chapter 3.70. Any Host shall be entitled to vote, participate, or otherwise take any
action that could be taken by a "lodging establishment operator" that collects and remits
MCTBID assessments directly to the Taxing Jurisdiction. The Taxing Jurisdiction shall
accept transactional records produced by a Host from the Platform as sufficient evidence
to substantiate the amount of MCTBID paid by any Host. The Taxing Jurisdiction shall
post any notices required to be delivered to any "lodging establishment" on the Taxing
Jurisdiction's website.
(D-3) All recitals and provisions set forth in this Agreement detailing the parties'
duties and obligations pertaining to Airbnb's reporting, collection, and remittance of
applicable TOT, with the exception of the Effective Date specific to TOT, shall apply to
Airbnb's reporting, collection, and remittance of MCTBID assessments. Airbnb agrees to
take all steps necessary to ensure that Airbnb's reporting, collection, and remittance of
MCTBID assessments are in full compliance with its duties and obligations under this
Agreement.
2. Except as modified herein, the VCA shall remain in full force and effect.
2
DocuSign Envelope ID: 72CD41CD-8B2D-4ADF-89DA-2E16B8F9F1F4
IN WITNESS WHEREOF, Airbnb and the City of San Rafael have executed this Amendment
No. 1 effective on the date set forth in the introductory clause above.
AIRBNB, INC., a Delaware corporation
DOCUSIgned by: By:
Mirei Yasumatsu
Global Tax Director
CITY OF SAN RAFAEL, CALIFORNIA
By: D�t'
m S hutz, NYlanager
7/6/2020
Date:
Date: 7 — 7 — 26) 16
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CONTRACT ROUTING FORM
INSTRUCTIONS: Use this cover sheet to circulate all contracts for review and approval in the order shown below.
TO BE COMPLETED BY INITIATING DEPARTMENT PROJECT MANAGER:
Contracting Department: Community Development
Project Manager: Ethan Guy
Extension: x2392
Contractor Name: AirBnB
Contractor's Contact: Allison Peck & Leslie Lao
Contact's Email: allison.peck@airbnb.com leslie.lao@airbnb.com
❑ FPPC: Check if Contractor/Consultant must file Form 700
Step
RESPONSIBLE
DESCRIPTION
COMPLETED
REVIEWER
DEPARTMENT
DATE
Check/Initial
1
Project Manager
a. Email PINS Introductory Notice to Contractor
N/A
6/26/2020
EBG
b. Email contract (in Word) & attachments to City
Atty c/o Laraine.Gittens@cityofsanrafael.org
❑x EBG
2
City Attorney
a. Review, revise, and comment on draft agreement
6/26/2020
and return to Project Manager
N/A
❑x LG
b. Confirm insurance requirements, create Job on
PINS, send PINS insurance notice to contractor
❑
3
Project Manager
Forward three (3) originals of final agreement to
6/26/2020
❑x EBG
contractor for their signature
4
Project Manager
When necessary, * contractor -signed agreement
Z N/A
agendized for Council approval
*PSA > $75,000; or Purchase > $75,000; or
Or
❑
Public Works Contract > $175,000
Date of Council approval
N/A
PRINT
Project Manager
CONTINUE ROUTING PROCESS WITH HARD COPY
7/6/2020
5
Forward signed original agreements to City
City Attorney
Attorney with printed copy of this routing form
EBG
6
Review and approve hard copy of signed
717/2.0 Zt
agreement
7
City Attorney
Review and approve insurance in PINS, and bonds
71712DW
(for Public Works Contracts)
8
City Manager/ Mayor
Agreement executed by Council authorized official-
1 (A\
9
City Clerk
Attest signatures, retains original agreement and
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forwards copies to Project Manager
6