I went to the law section you mentioned and I don’t see where it required Airbnb to collect and remit. I am not trying to make you wrong. I would want nothing more than to have Airbnb collect and remit the tax. I hate that I have to collect. If you think I’m misreading this please don’t hesitate to let me know.
So here’s that section. Often working bills get modified before they become legislation. but I am also going to reach out to my contact:
Section 13. (a) An operator may elect to allow an intermediary to collect rent or facilitate the collection or payment of rent on its behalf through a written agreement on an accommodation subject to the excise under this chapter. An intermediary that enters into a written agreement with the operator to collect rent or facilitate the collection or payment of rent on behalf of the operator of an accommodation subject to the excise under this chapter shall: (i) apply for and obtain a certificate of registration from the commissioner in accordance with section 67 of chapter 62C on behalf of the operator; (ii) assess, collect, report and remit the excise to the commissioner as described for operators in sections 3, 3A, 3B, 3C, 5, 7A, 7B and 12; (iii) assess, collect and remit the community impact fee to the municipality as described for operators in section 3D; (iv) maintain records of any excises collected that have been remitted to the commissioner and shall make these records available to the department upon request; (v) ensure that the operator is registered pursuant to said section 67 of said chapter 62C prior to permitting such operator to list or offer an accommodation for rent through the use of the intermediary; and (vi) notify the operator that the operator must comply with all applicable municipal, state and federal laws including, but not limited to, the collection and remittance of required excises.
I also think that this section points out
The certificate of registration obtained from the commissioner pursuant to this subsection shall identify and be in the name of the individual operator, not the intermediary.
I think that we as the Airbnb hosts have to obtain the certificate of registration so to me that further defines the host as the collector.
I have another questions for you Pleanant… (which I will also send to the DOR contact)
In regards to the actual tax collected I read somewhere that we are supposed to be a pay on the fees that we are charged and the Airbnb fees that guests are charged. Any thoughts?