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Your election to Opt-in to Host Remittance of Taxes is subject to your acceptance of these Additional Terms of Service for Opt-In to Host Remittance of Taxes (“Opt-In aTOS”), which are part of the Airbnb Terms of Service (the “TOS”) and are effective as of the date when you first opt-in to Host Remittance of Taxes. All terms not defined here have the meaning given to them in the TOS.

Opt-in to Host Remittance of Taxes

In your jurisdiction, Airbnb has decided in its sole discretion to facilitate Occupancy Tax collection on behalf of Hosts and Guests in accordance with a Host’s direction to opt in to a specific Occupancy Tax line item in the booking process, in which the Host directs that Occupancy Taxes from Guests be sent directly to the Host so that the Host will remit such taxes directly to Tax Authority (“Opt-in for Host Remittance”). In any jurisdiction in which we decide to facilitate Collection by Opt-in for Host Remittance, whether you are a Guest or Host, you hereby instruct and authorize Airbnb to send Occupancy Taxes received from Guests at the time Accommodation Fees are collected to the Host who is obligated to send such taxes to the Tax Authority directly. If Airbnb offers and a Host selects Opt-in for Host Remittance in any jurisdiction, Hosts and Guests remain solely responsible and liable for the payment and remittance of any and all taxes that may apply to Accommodations; you agree and understand that Airbnb is not responsible for, and will not send any such Occupancy Taxes to the Tax Authority under Opt-in to Host Remittance of Taxes. You hereby agree that through third party payment processors, Airbnb is merely processing Your election and direction to have Occupancy Taxes from Guests sent directly to the Host for remittance by the Host to the Tax Authority, and that You will remit all amounts collected from Guests as Occupancy Taxes to such Tax Authority. You expressly agree to release, defend, indemnify, and hold Airbnb and its affiliates and subsidiaries, and their officers, directors, employees and agents, harmless from and against any claims, liabilities, damages, losses, debts, obligations, and expenses, including, without limitation, reasonable legal and/or accounting fees, arising out of or in any way related to Occupancy Taxes, including, without limitation, the applicability of, calculation of, collection of Occupancy Taxes in any amount or at all as to your transactions or Accommodations. For any jurisdiction in which we facilitate Opt-in for Host Remittance, Hosts and Guests expressly grant us permission, without further notice, to store, transfer and disclose data and other information relating to them or to their Transactions, Bookings, Accommodations and Occupancy Taxes, including, but not limited to, personally identifiable information such as Host or Guest’s name, listing addresses, transaction dates and amounts, tax identification number(s), the amount of taxes received by Hosts from Guests, or allegedly due, contact information and similar information, to the relevant Tax Authority.

Miscellaneous Occupancy Tax Provisions

Whether you are a Guest or Host, you agree that any claim or cause of action relating to Airbnb’s facilitation of Opt-in for Host Remittance shall not extend to any supplier or vendor that may be used by Airbnb in connection with facilitation of Opt-in for Host Remittance, if any. Guests and Hosts agree that we may seek additional amounts from You in the event that the Taxes collected and/or remitted are insufficient to fully discharge your obligations to the Tax Authority, and agree that your sole remedy for Occupancy Taxes collected is a refund of Occupancy Taxes collected by Airbnb from the applicable Tax Authority in accordance with applicable procedures set by that Tax Authority.

Nothing contained in this Agreement is a representation or guarantee that Airbnb will facilitate or continue to facilitate Opt-In for Host Remittance of Occupancy Tax anywhere at all, including in any specific jurisdiction. Airbnb reserves the right, in its sole determination, to cease any facilitation of any Opt-In for Host Remittance of Occupancy Tax for any reason or no reason at all, provided that it will give Hosts reasonable notice in any jurisdiction in which Airbnb determines to cease any such facilitation.