Title
Final Passage of Ordinance Amending the Alameda Municipal Code by Amending Various Provisions of Section 3-61 (Transient Occupancy Tax) of Division IX (Taxes) of Article II (Taxation) of Chapter II (Finance and Taxation), Clarifying and Restating Hosting Platforms' Responsibility to Collect and Remit Transient Occupancy Taxes. (City Attorney 2310)
Body
The staff report for this ordinance was included when the ordinance was introduced and is available at the following link:
https://alameda.legistar.com/LegislationDetail.aspx?ID=4219019&GUID=70446562-4940-4CCA-AD60-43638A39B06A&Options=&Search=&FullText=1
CITY OF ALAMEDA ORDINANCE NO.__________
New Series
AMENDING THE ALAMEDA MUNICIPAL CODE BY AMENDING VARIOUS PROVISIONS OF SECTION 3-61 (TRANSIENT OCCUPANCY TAX) OF DIVISION IX (TAXES) OF ARTICLE II (TAXATION) OF CHAPTER III (FINANCE AND TAXATION), CLARIFYING AND RESTATING HOSTING PLATFORMS' RESPONSIBILITY TO COLLECT AND REMIT TRANSIENT OCCUPANCY TAXES.
WHEREAS, judicial decisions have consistently affirmed local governments' authority to regulate or prohibit vocational rental uses; and
WHEREAS, existing law authorizes the City to collect transient occupancy taxes ("TOTs") for vacation rental and home-sharing activities; and
WHERAS, existing law obligations both hosts, rental agencies and hosting platforms to collect and remit TOTs to the City; and
NOW, THEREFORE, THE CITY COUNCIL OF THE CITY OF ALAMEDA DOES ORDAIN AS FOLLOWS:
Section 1: Section 3-61 (TRANSIENT OCCUPANCY TAX) of Division IX (TAXES) of Article II (TAXATION) of Chapter II (FINANCE AND TAXATION) of the Alameda Municipal Code is amended, as follows (in redline; otherwise no change):
3-61 - TRANSIENT OCCUPANCY TAX. 3-61.1 - Title.
This section shall be known as the Uniform Transient Occupancy Tax Regulations of the City of Alameda.
3-61.2 - Definitions.
As used in this section:
Booking transaction shall mean any reservati...
Click here for full text