HomeMy WebLinkAboutRequirements for Airbnb UsersRequirements for Airbnb Users
Background:
As of August 1st, 2016 the City of Palm Desert has entered into an agreement with
Airbnb for the collection and remittance of ONLY the 11% Transient Occupancy Tax
(TOT) on behalf of the rental unit(s) owners that utilize the Airbnb platform to rent their
units within Palm Desert city limits. Airbnb is the only company we have a contract with
to collect the 11% TOT on your behalf, there is an additional 1% TBID due that Airbnb
does not collect and needs remittance from your behalf. The following are required for
Airbnb platform users:
An annual short-term rental permit is required for registration of the property for
rent.
It is the responsibility of the permit holder to submit the completed TOT return
form for the month applicable that Airbnb paid since the 1% TBID fee is still
needed. Due to Airbnb citing confidentiality issues they will not submit the
completed a TOT Return form for the homeowner.
Property Management Companies are required to submit a TOT Return for the
company’s in house bookings that identify gross rent, additional fees and tax
due. Regarding Airbnb only bookings and to assure proper accounting practices
are followed, we are asking for cooperation in submitting a separate document,
spreadsheet or a TOT Return for those Airbnb only bookings which identify gross
rent, additional fees and tax.
If any other platform, company, website to include in-house company portal other
than Airbnb is used to book and pay for the rental of property, you are required to
collect and remit the required Transient Occupancy Tax per Palm Desert for the
non-Airbnb booked nights.
It is your responsibility to ensure accurate accounting records are kept and
submitted with TOT Returns if using Airbnb for any short-term rentals. Any errors
will only be corrected and/or refunded with appropriate documentation as per PD
Municipal Code 3.28 of the overpayment and may be subject to review by an
independent audit.
Failure to register, collect, and remit these taxes, will subject the property owner’s
fines, penalties and interest.
If your short-term rental property was not rented for a particular month or if you
hosted a long-term stay of 28 consecutive days or more, you are still required to
submit through Deckard your monthly TOT Return per PD Municipal Code
5.10.090.
If you have any question please call 760-862-6910 or email staff at
strtot@palmdesert.gov.