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)