§ 5.114.400 — Hosting platform responsibilities
Sacramento City Code (current through Supplement No. 4, July 2026, and Ord. 2026-0022) · Sacramento City Code § 5.114.400
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5.114.400 Hosting platform responsibilities.
A. No hosting platform shall accept a fee for any booking transaction unless the host has a valid city-issued short-term rental permit. B. A hosting platform is, and has the responsibilities of, an operator as provided in chapter 3.28 for the limited purposes of collecting the transient occupancy tax for a booking transaction and remitting the tax to the city in accordance with section 3.28.070 and keeping and preserving records for city inspection in accordance with section 3.28.140. (Ord. 2020-0005 § 4)