Alameda, CA Short-Term Rentals: Host Platform Liability (2026)
Key Facts
- Governing section
- Sec. 3-61.5, Hosting Platform's and Operator's Duties
- Platform status
- Treated as agent of the host
- Duty scope
- Same collection, reporting, remittance as operator
- Tax rate collected
- 14% of rent charged
- Penalty exposure
- 10-25% penalties plus monthly interest
Summary
Alameda makes hosting platforms like Airbnb legally responsible for collecting and remitting the City's 14 percent occupancy tax on home-sharing and vacation-rental bookings. Municipal Code Section 3-61.5 treats a platform as the host's agent, giving it the same collection, reporting and remittance duties as a traditional hotel operator.
Each operator shall collect the tax imposed by this section to the same extent and at the same time as the rent is collected from every transient. The amount of tax shall be separately stated from the amount of the rent charged, and each transient shall receive a receipt for payment from the operator. No operator of a hotel shall advertise or state in any manner, whether directly or indirectly, that the tax or any part thereof will be assumed or absorbed by the operator, or that it will not be added to the rent, or that, if added, any part will be refunded except in the manner hereinafter provided. Hosting platforms shall be responsible for collecting all applicable taxes imposed by this section. The hosting platform shall be considered an agent of the host for purposes of tax collections and remittance responsibilities, and shall have the same responsibilities as an operator as set forth in this section.
Official source re-checked September 7, 2026: no newer edition of the code had been published (publisher’s edition: Code of Ordinances: Supplement 74).
Full Breakdown
5 of the Alameda Municipal Code, part of the Uniform Transient Occupancy Tax Regulations, assigns tax-collection liability to hosting platforms as well as individual hosts and hotel operators. The section first requires every operator to collect the fourteen percent tax at the same time as the rent, to state the tax separately from the rent charged, and to give the guest a receipt for the payment; an operator cannot advertise that it will absorb the tax itself or leave it off the bill. 13. Because a hosting platform is defined broadly as any person who collects a fee for facilitating a booking transaction through any medium, a booking website processing Alameda reservations cannot avoid liability for the tax on the theory that it only provides a listing service; the ordinance makes tax collection a condition of operating as a platform in the City.
Violations & Fines
A hosting platform that fails to collect or remit the tax it owes as the host's agent is liable for the same penalties an operator faces under Section 3-61.13: a ten percent penalty for the initial delinquency, another ten percent if it remains unpaid after thirty days, and twenty-five percent for fraud, plus interest of one-half of one percent monthly. Failing to remit or filing a false return is a misdemeanor under Section 3-61.14, punishable by up to a $500 fine or six months in jail.
Frequently Asked Questions
Is Airbnb responsible for collecting Alameda's occupancy tax, or just the host?
Can a booking platform avoid Alameda's tax by calling itself just a listing service?
What records must a hosting platform keep for Alameda's occupancy tax?
Sources & Official References
Other rules in Alameda
California rules heatmap·Compare Alameda to another location·View the California short-term rentals overview
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Host Platform Liability in Nearby Cities
How other cities in Alameda County handle host platform liability.