Vacaville, CA Short-Term Rentals: Host Platform Liability (2026)

C. Reporting Frequency and Remittance Obligation. Short-term rental facilitators shall submit required reports no less than quarterly. Any short-term rental facilitator that collects payment from a transient for the occupancy of a short-term rental within the City shall be required to collect and remit the transient occupancy tax to the Tax Administrator on behalf of the operator, on the same schedule as the applicable remittance period established under § 3.16.090. A facilitator's obligation to collect and remit the tax under this subsection is independent of any separate obligation of the operator under this chapter. Where a short-term rental facilitator collects and remits the transient occupancy tax pursuant to this subsection, the operator's obligation to remit the tax for that transaction shall be deemed satisfied to the extent of the amount collected and remitted by the facilitator. Nothing in this subsection shall relieve the operator of liability for any tax not collected or remitted by the facilitator, and the operator shall remain primarily liable to the City for any deficiency.