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

Vacaville Municipal Code Section 3.16.080(C) creates an independent tax-remittance duty for short-term rental facilitators, defined in Section 3.16.010 as any person or entity that, for compensation and through an online platform, lists a short-term rental, processes payments, sets prices, or takes reservations. Any facilitator that collects payment from a transient for a Vacaville short-term rental stay must collect and remit the 8 percent transient occupancy tax to the Tax Administrator on the host's behalf, on the same monthly schedule that applies to hotel operators under Section 3.16.090.

That obligation runs separately from the host's own duty under the chapter: where the facilitator collects and remits, the host's remittance obligation for that specific booking is "deemed satisfied to the extent of the amount collected and remitted by the facilitator." But the ordinance does not let hosts off the hook entirely. Section 3.16.080(C) states plainly that "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." Facilitators must also keep three years of records documenting each short-term rental's address, parcel number, and rent collected under Section 3.16.130(C), and the Tax Administrator can audit a facilitator directly under Section 3.16.140 to verify compliance.