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to produce any personally identifiable information relating to any Host or Guest or relating to any <br />Booking Transaction without binding legal process (including a subpoena) served only after <br />completion of an audit by the Taxing Jurisdiction of Airbnb with respect to such users. The Taxing <br />Jurisdiction agrees that it will not audit or issue an assessment against Airbnb more than once per <br />any consecutive forty-eight month period and that such audit or assessment will be limited to a <br />consecutive twelve-month period within the forty-eight month period. <br />(G) Airbnb, Inc. agrees to register as a Collector for the sole purpose of reporting, collection <br />and remittance of TOT under this Agreement and will be the registered Collector on behalf of any <br />affiliate or subsidiary collecting TOT. <br />GUEST AND HOST LIABILITY <br />(H) During any period in which this Agreement is effective relating to Taxable Booking <br />Transactions, provided Airbnb is in compliance with its obligations herein, Hosts shall be relieved <br />of any obligation to collect and remit TOT on Taxable Booking Transactions, and shall be <br />permitted but not required to register individually with the Taxing Jurisdiction to collect, remit <br />and/or report TOT. Nothing in this Agreement shall relieve Guests or Hosts from any <br />responsibilities with respect to TOT for transactions completed other than on the Platform, or <br />restrict the Taxing Jurisdiction from investigating or enforcing any provision of applicable law <br />against such users for such transactions. <br />WAIVER OF LOOK -BACK <br />(I) The Jurisdiction expressly releases, acquits, waives and forever discharges Airbnb, its <br />current or past affiliated parent or subsidiary companies, directors, shareholders investors, <br />employees and other agents, and/or Hosts or Guests from any and all actions, causes of action, <br />indebtedness, suits, damages or claims arising out of or relating to payment of and/or collection of <br />TOT or other tax indebtedness, including but not limited to penalties, fines, interest or other <br />payments relating to TOT on any Taxable Booking Transactions prior to the Effective Date. <br />Nothing contained in this Paragraph of this Agreement will constitute a release or waiver of any <br />claim, cause of action or indebtedness that the Jurisdiction may have or claim to have against any <br />Host or Guest unrelated to Taxable Booking Transactions under this Agreement. <br />ATN/AGR/2018.075/AIRBNB AGREEMENT <br />REV: 04-27-18 PR <br />Page 3 of 7 <br />