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6.1.B. - Page 1 <br />REPORT <br />To the Honorable Mayor and City Council <br />From the City Manager <br />June 11, 2018 <br />SUBJECT <br />Agreement with AirBNB to collect and remit Transient Occupancy Tax (TOT) <br />RECOMMENDATION <br />Authorize the City Manager to sign the attached Voluntary Collection Agreement with <br />Airbnb, which requires Airbnb, Inc. to collect and remit TOT to the City of Redwood City <br />BACKGROUND <br />On January 8, 2018 City Council introduced two ordinances related to short-term <br />vacation rentals (Airbnb, VRBO, etc.) in Redwood City. These regulations made <br />changes to the Transient Occupancy Tax (TOT) ordinance in the City Code and added <br />a new section to the Zoning ordinance regulating short-term rentals. On February 26, <br />2018, the City Council reintroduced the Zoning ordinance amendments and adopted the <br />City Code amendments. The City Council adopted the Zoning ordinance amendments <br />on March 26, 2018 and the Zoning ordinance went into effect on April 25, 2018. <br />However, the Zoning ordinance contains a yearlong amnesty period to allow time for <br />staff to develop a registration process and for property owners to bring their properties <br />into compliance. <br />Among other provisions, the new Zoning ordinance defined short term vacation rentals, <br />limited the number days a home could be rented as a short term vacation rental, <br />mandated that only a person's primary residence can be rented as a short-term <br />vacation rental, and required the collection of Transit Occupancy Tax (TOT). The City <br />Council directed staff to return in mid -2020 with an update and opportunity to adjust the <br />Zoning ordinance as necessary. The City Code and Zoning ordinance amendments <br />provided for hosting platforms such as Airbnb to collect TOT when they have signed a <br />voluntary collection agreement with the City. <br />The subject of this report relates to the collection of TOT. Airbnb, whose listings <br />comprise most of the short-term vacation rentals available, has agreed to collect and <br />remit TOT for all listings booked through their site. Based on a separate resolution <br />