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ATTY/ORD.452/RWC ORDINANCE AMENDING SECTION 32.71 & ADDING SECTION 32.80 UNIFORM TRANSIENT OCCUPANCY TAX <br />REV: 01-03-18 PR <br />Page 5 of 5 <br />Exhibit B <br />[Section 32.80 is hereby added to the Redwood City Code as follows:] <br /> <br />“Section 32.80. – Collection by Hosting Platforms <br />Any hosting platform that assists with arranging transient occupancy may enter into a <br />voluntary collection agreement (or equivalent) with the City for the collection and <br />payment of transient occupancy taxes. Where a hosting platform has entered into such <br />an agreement, the hosting platform shall have the same duties and liabilities of the <br />operator under this Article. Compliance with the provisions of this Article by either the <br />operator or the hosting platform shall be considered to be compliance by both. To <br />comply with Section 32.78 of this Code, a hosting platform shall register in its own name <br />and post its Transient Occupancy Registration Certificate on its website, if applicable. <br />Operators that only use a hosting platform for providing lodging to transients shall not <br />be required to register separately with the tax administrator or post a Transient <br />Occupancy Registration Certificate on-site so long as such hosting platform used by the <br />operator has registered pursuant to Section 32.78.” <br />[The text that currently states, “Secs. 32.80—32.84. - RESERVED:” shall be revised to <br />state, “Secs. 32.81 – 32.84: RESERVED”] <br /> <br />7.B. - Page 20