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File #: 24-2253    Version: 1 Name:
Type: Ordinance Status: Adopted
File created: 12/10/2024 In control: Board of Supervisors
On agenda: 12/17/2024 Final action: 12/17/2024
Title: TREASURER / TAX COLLECTOR - Treasurer/Tax Collector Parker Hunt
Attachments: 1. TOT Ordinance - Host Platform Requirements.docx, 2. 24-1917_AATF, 3. 2024-11-21_Summary_Treasurer_TOT_Ordinance _Amendment

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TREASURER / TAX COLLECTOR - Treasurer/Tax Collector Parker Hunt

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Requested Action(s)

recommendation

a)                     ORDINANCE NO. 2142 - Amending Chapter 4.13 Transient Occupancy Tax

1)                     Waive the second reading

2)  Adopt the Ordinance

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Financial Impact:

The ordinance would require host platforms with operators in Tehama County to collect and remit Transient Occupancy Tax (TOT) on behalf of their operators. This would greatly assist our short-term rental operators come into compliance with their TOT remittance requirements.

 

Background Information:

We are working with AirBnB to collect and remit taxes on behalf of short-term rental operators with rental activity in Tehama County. AirBnB has indicated that they will only collect and remit taxes if required by County code. Adopting this ordinance will be of great benefit to the county and our operators using AirBnB as their hosting platform.