Hosting platform responsibilities.
Sacramento City Code § 5.114.400
in effect5.114.400 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)
Source: City of Sacramento, Sacramento City Code (American Legal Publishing, codelibrary.amlegal.com)URL: https://codelibrary.amlegal.com/codes/sacramentoca/latest/sacramento_ca/0-0-0-14106Fetched: 10/24/2026