Hosting Platform Responsibilities

Sacramento City Code tit. 5, ch. 5.114, art. V

in effect

Sacramento City Code § 5.114.400 Hosting platform responsibilities.

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)

Sacramento City Code § 5.114.410 District short-term rentals.

5.114.410 District short-term rentals. A. Except as provided in subsection C, if a host is required to pay a district assessment and utilizes a hosting platform to collect any fee from lodgers— 1. The host shall inform the hosting platform that the hosting platform must collect the district assessment from the lodger; and 2. The hosting platform shall, on behalf of the host, collect the district assessment from the lodger and remit it to the city. A hosting platform's obligations under this paragraph are in addition to any district-assessment obligations of the host, regardless of the host's compliance with subsection A.1. B. A host remains obligated to remit its district assessments even if a hosting platform fails to discharge the obligation described in subsection A.2. C. Subsection A does not apply if the host provides the city an affidavit, signed by the host under penalty of perjury, verifying that the host will pay the district assessments directly to city. (Ord. 2024-0007 § 3)

Source: City of Sacramento, Sacramento City Code (American Legal Publishing, codelibrary.amlegal.com)URL: https://codelibrary.amlegal.com/codes/sacramentoca/latest/sacramento_ca/0-0-0-14105Fetched: 10/24/2026