Since May 1, 2017, Airbnb has collected and remitted Nevada County's 10% TOT on all Airbnb bookings, with no host opt-out. Hosts remain personally responsible for collecting and remitting TOT on bookings made through VRBO or any other platform or method.
Nevada County's official Airbnb FAQs for Hosts state that on May 1, 2017, Airbnb began collecting and remitting occupancy taxes on behalf of all hosts for all bookings on the Airbnb platform, with no option for hosts to opt out. Hosts who book exclusively through Airbnb may, but are not required to, register for occupancy taxes; hosts must still register and collect TOT for rentals booked through other platforms or methods, since collection and remittance is required for all short-term rentals (up to the first 30 days). The county uses Host Compliance for short-term rental monitoring and TOT collection, and recommends hosts keep their own books and records of all Airbnb transactions and report activity to the county in case of remittance errors, because the county does not receive individual operator income information from Airbnb. Under Sec. 5.04.020(F), a managing agent is deemed an operator with the same duties and liabilities as the principal, and compliance by either is compliance by both.
Hosts who rely on Airbnb's remittance but also take direct or third-party bookings without collecting TOT face the full penalty stack of Sec. 5.04.080 (10% + 10% + 25% fraud + 1.5% monthly interest), tax liens under Sec. 5.04.140, and misdemeanor liability under Sec. 5.04.150 for the non-Airbnb revenue.
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