VOLUNTARYCOLLECTIONAGREEMENT
FOR
CITYOFHERCULES,CALIFORNIATRANSIENTOCCUPANCYTAX
THISVOLUNTARYCOLLECTIONAGREEMENT(the“Agreement”)isdated October22,2019andisbetweenAIRBNB,INC.,aDelawarecorporation(“Airbnb”),andthe CITYOFHERCULES,CALIFORNIA(the“TaxingJurisdiction”).Eachpartymaybe referredtoindividuallyasa“Party”andcollectivelyasthe“Parties.” RECITALS:
WHEREAS,AirbnbrepresentsthatitprovidesanInternet-basedplatform(the “Platform”)throughwhichthirdpartiesofferingaccommodationsand/oractivities(“Hosts”) andthirdpartiesbookingsuchaccommodationsand/oractivities(“Guests”)maycommunicate, negotiateandconsummateadirectbookingtransactionforaccommodationsand/oractivitiesto whichAirbnbisnotaparty(“BookingTransactions”);and
WHEREAS,theTaxingJurisdictionandAirbnbenterintothisAgreementvoluntarilyin ordertofacilitatethereporting,collectionandremittanceofapplicabletransientoccupancytaxes andapplicablesalestaxes(“Taxes”)imposedunderapplicableCityofHerculeslaw(the applicable“Code”),onbehalfofcertainHostsforBookingTransactionscompletedbysuch HostsandGuestsonthePlatformforaccommodationstransactionslocatedintheCityof Hercules,California(the“TaxableBookingTransactions”).
NOW,THEREFORE,INCONSIDERATIONOFTHEMUTUALCOVENANTS,PROMISES ANDAGREEMENTSCONTAINEDHEREIN,THEPARTIESAGREEASFOLLOWS:
(A)Solelypursuanttothetern’sandconditionsofthisAgreement,includingonlyfor periodsinwhichthisAgreementiseffective(definedbelow),andsolelyforTaxableBooking TransactionscompletedonthePlatformbyHostsotherthanthosedefinedinParagraphs(E)and (El)below,AirbnbagreescontractuallytoassumethedutiesofaTaxescollectorasdescribed intheCodesolelyforthecollectionandremittanceofTaxesonbehalfofsuchHosts(hereinafier referredtoasa“Collector”).
v.1.2019
DocuSign Envelope ID: 5FED9C88-E1B1-4383-B128-B3C056CD284C (B) Starting on December 1,2019 (the “Effective Date”), Airbnb agrees to commence collecting and remitting Taxes on behalf of certain Hosts, pursuant to the terms of this Agreement, at the applicable rate, on Taxable Booking Transactions. Except as set forth in Paragraph (L) below, Airbnb shall not assume any obligation or liability to collect Taxes for any period or for any transaction prior to the Effective Date or after termination of this Agreement. (C) Except as set forth in Paragraph (E) below, Airbnb agrees to register as a Collector on behalf of Hosts for the sole purpose of reporting. collection and remittance of Taxes under this Agreement, and will be the registered Collector on behalf of any affiliate or subsidiary collecting Taxes. The assumption of such duties described in Paragraph (A) above and this Paragraph (C) shall not trigger any other registration requirements to which Airbnb is not otherwise subject.
REMITTANCE OF TAXES
(D) Airbnb agrees reasonably to report aggregate information on the tax return form prescribed by the Taxing Jurisdiction, including an aggregate of gross receipts, exemptions and adjustments, and taxable receipts of all Taxes that are subject to the provisions of this Agreement. Airbnb shall remit all Taxes collected from Guests in accordance with this Agreement and Airbnb’s Terms of Service (www.airbnb.com) (the “TOS”) in the time and manner described in the Code or as otherwise agreed to in writing.
REGISTERED HOSTS
(E) Airbnb reserves the right to implement a software feature on the Platform whereby Airbnb collects Taxes based on tax information supplied by the Host, and reinits such Taxes to Hosts for ultimate reporting and remittance by the Host to the Taxing Jurisdiction. In such cases, a Host must provide to Airbnb its (i) applicable Tax identification or registration number; (ii) applicable business identification numberz and (iii) acknowledgement of its obligation to collect all Taxes owed on a Host’s Taxable Booking Transactions and to remit and report any Taxes collected directly to the Taxing Jurisdiction (a “Registered Host”). Upon request from the Taxing Jurisdiction, and not more than once per consecutive twelve-month period, Airbnb may provide the Taxing Jurisdiction with copies of documentation related to Registered Hosts. (E-l) Airbnb satisfies its obligations under this Agreement by remitting the hill amount of Taxes collected on behalf of Hosts to the Taxing Jurisdiction, and in the case of Registered 2 v. 1.2019
DocuSign Envelope ID: 5FED9C88-E1B1-4383-B128-B3C056CD284C Hostsonly,byremittingtheTaxescollectedonaRegisteredHost’sTaxableBooking TransactionsdirectlytotheRegisteredHost.
AIRBNBLIABILITY
(F)Pursuanttothetern-isofthisAgreement,Airbnbagreescontractuallytoassume liabilityforanyfailuretoreport,collectand/orremitthecorrectamountofTaxes,including,but notlimitedto,penaltiesandinterest,lawfullyandproperlyimposedincompliancewiththe Code.NothingcontainedhereinnoranyactiontakenpursuanttothisAgreementshallimpair, restrictorpreventAirbnbfromassertingthatanyTaxesand/orpenalties,interest,finesorother amountsassessedagainstitwerenotdueorarethesubjectofaclaimforrefundunderapplicable law,orotherwisebaritfromenforcinganyrightsaccordedbylaw.Notwithstandingtheabove andsolelywithrespecttoRegisteredHosts,Airbnbdoesnotassumeanyliabilityforthefailure ofaRegisteredHosttocomplywithanyapplicablecollection,reportingorremittance obligationsrelatedtoTaxableBookingTransactions.Further,Airbnbdoesnotassumeany liabilityforcollectionbasedoninformationsuppliedbytheRegisteredHost.
AUDIT
(G)DuringanyperiodforwhichAirbnbisnotinbreachofitsobligationsunderthis Agreement,theTaxingJurisdictionagreestoauditAirbnbonthebasisofTaxreturnsfiledand supportingdocumentation.TheTaxingJurisdictionreservestherighttoauditanyindividual HostforactivitythathasbeenbroughttotheattentionoftheTaxingJurisdictionintheformofa complaintorothermeansindependentofthisAgreementorindependentofdataor informationprovidedpursuanttothisAgreement.
(H)TheTaxingJurisdictionagreestoauditAirbnbonananonymizedtransactionbasis forTaxableBookingTransactions.Exceptasotherwiseagreedherein,Airbnbshallnotbe requiredtoproduceanypersonallyidentifiableinformationrelatingtoanyHostorGuestor relatingtoanyTaxableBookingTransactionwithoutbindinglegalprocessservedonlyafter completionofanauditbytheTaxingJurisdictionofAirbnbwithrespecttosuchusers.The partiesagreetoutilizeappropriatesamplingauditmethodologiesbasedonastandardsample periodwhichmaybeprojectedagainsttheremainderofanyperiodsopenundertheapplicable statuteoflimitations,unlessAirbnbelects,atitssolediscretion,toundergofurtherauditofsuch openperiodsbytheTaxingJurisdiction.
3 v.1.2019
DocuSign Envelope ID: 5FED9C88-E1B1-4383-B128-B3C056CD284C
GUEST AND HOST LIABILITY
(I) During any period in which this Agreement is effective, and provided Airbnb is in compliance with its obligations herein, Hosts shall be relieved of any obligation to collect and remit Taxes on Taxable Booking Transactions, and shall be permitted but not required to register individually with the Taxing Jurisdiction to collect, remit and/or report Taxes. Notwithstanding the above, Registered Hosts will be solely responsible for directly remitting Taxes collected on Taxable Booking Transactions to the Taxing Jurisdiction. Nothing in this Agreement shall relieve Guests or Hosts from any responsibilities with respect to Taxes for transactions completed other than on the Platform, or restrict the Taxing Jurisdiction from investigating or enforcing any provision of applicable law against such users for such transactions.
WAIVER OF LOOK-BACK
(J) The Taxing Jurisdiction expressly releases, acquits, waives and forever discharges Airbnb, its current or past affiliated parent or subsidiary companies, directors, shareholders, investors, employees and other agents from any and all actions, causes of action, indebtedness, suits, damages or claims arising out of or relating to payment of and/or collection of Taxes or other tax indebtedness, including but not limited to penalties, fines, interest or other payments relating to Taxes on any Taxable Booking Transactions prior to the Effective Date. Nothing contained in this Paragraph of this Agreement will constitute a release or waiver of any claim, cause of action or indebtedness that the Taxing Jurisdiction may have or claim to have against any Host or Guest unrelated to Taxable Booking Transactions under this Agreement.
NOTIFICATION TO GUESTS AND HOSTS
(K) Airbnb agrees, for the purposes of facilitating this Agreement, and as required by its TOS, that, except with respect to Registered Hosts, it will notify (i) Hosts that Taxes will be collected and remitted to the Taxing Jurisdiction as of the Effective Date pursuant to the terms of this Agreement; and (ii) Guests and Hosts of the amount of Taxes collected and remitted on each Taxable Booking Transaction.
LIMITATION OF APPLICATION
(L) This Agreement is solely for the purpose of facilitating the administration and collection of the Taxes with respect to Taxable Booking Transactions and, except with respect to the rights and liabilities set forth herein, the execution of or actions taken under this Agreement 4 v. 1.2019
DocuSign Envelope ID: 5FED9C88-E1B1-4383-B128-B3C056CD284C shallnotbeconsideredanadmissionoflaworfactorconstituteevidencethereofundertheCode oranyotherprovisionsofthelawsoftheUnitedStatesofAmericaorofanyStateorsubdivision ormunicipalitythereofNeitherPartywaives,andeachPartyexpresslypreserves,anyandall arguments,contentions,claims,causesofaction,defensesorassertionsrelatingtothevalidityor interpretationorapplicabilityoftheCode,regulationsorapplicationoflaw. (L-l)IfAirbnbexpandsthetypesoftransactionsthatmaybecompletedbyHostsand GuestsonthePlatformtoincludeadditionaltaxableservicesorproductslocatedintheCityof Hercules,andAirbnbdecidesinitssolediscretiontocollectandremitanyapplicabletaxeswith respecttosuchtransactionsonbehalfofHostsand/orGuests,Airbnbagreestoprovide reasonablenoticetotheTaxingJurisdictionregardingthecollectionandremittanceofsuch taxes.
DURATION/TERMINATION
(M)ThisAgreementmaybeterminatedbyAirbnbortheTaxingJurisdictionfor convenienceon30-daywrittennotificationtotheotherParty.Suchterminationwillbeeffective onthefirstdayofthecalendarmonthfollowingthe30-daywrittennotificationtotheother Party.AnyterminationunderthisParagraphshallnotaffectthedutyofAirbnbtoremittothe TaxingJurisdictionanyTaxescollectedfromGuestsupthroughandincludingtheeffectivedate ofterminationofthisAgreement,evenifnotremittedbyAirbnbtotheTaxingJurisdictionasof theeffectivedateoftermination.
MISCELLANEOUS
(N)CHOICEOFLAW.ThisAgreement,itsconstructionandanyandalldisputes arisingoutoforrelatingtoit,shallbeinterpretedinaccordancewiththesubstantivelawsofthe StateofCaliforniawithoutregardtoitsconflictoflawprinciples. (0)MODIFICATION.Nomodification,amendment,orwaiverofanyprovisionofthis AgreementshallbeeffectiveunlessinwritingandsignedbybothParties. (P)MERGERANDINTEGRATION.ThisAgreementcontainstheentireagreementof thePartieswithrespecttothesubjectmatterofthisAgreement,andsupersedesallprior negotiations,agreementsandunderstandingswithrespectthereto. (Q)COUNTERPARTS.ThisAgreementmaybeexecutedinanynumberof counterparts,eachofwhichshallbedeemedanoriginal,andallofwhich,whentakentogether, 5 v.1.2019
DocuSign Envelope ID: 5FED9C88-E1B1-4383-B128-B3C056CD284C shall constitute one and the same instrument. The Agreement shall become effective when a counterpart has been signed by each Party and delivered to the other Party, in its original form or by electronic mail, facsimile or other electronic means. The Parties hereby consent to the use of electronic signatures in connection with the execution of this Agreement, and flwther agree that electronic signatures to this Agreement shall be legally binding with the same force and effect as manually executed signatures.
(R) RELATIONSHIP OF THE PARTIES. The Parties are entering into an arm’s-length transaction and do not have any relationship, employment or otherwise. This Agreement does not create nor is it intended to create a partnership, franchise, joint venture, agency, or employment relationship between the Parties. There are no third-party beneficiaries to this Agreement.
(S) WAIVER AND CUMULATIVE REMEDIES. No failure or delay by either Party in exercising any right under this Agreement shall constitute a waiver of that right or any other right. Other than as expressly stated herein, the remedies provided herein are in addition to, and not exclusive of, any other remedies of a Party at law or in equity. (T) FORCE MAJEURE. Neither Party shall be liable for any failure or delay in performance under this Agreement for causes beyond that Party’s reasonable control and occurring without that Party’s fault or negligence, including, but not limited to, acts of God, acts of government, flood, fire, civil unrest, acts of tenor, strikes or other labor problems (other than those involving Airbnb employees), computer attacks or malicious acts, such as attacks on or tlwough the Internet, any Internet service provider, telecommunications or hosting facility. Dates by which performance obligations are scheduled to be met will be extended for a period of time equal to the time lost due to any delay so caused.
(U) ASSIGNMENT. Neither Party may assign any of its rights or obligations hereunder, whether by operation of law or otherwise, without the prior written consent of the other Party (which consent shall not be unreasonably withheld). Notwithstanding the foregoing, Airbnb may assign this Agreement in its entirety without consent of the other Party in connection with a merger, acquisition, corporate reorganization. or sale of all or substantially all of its assets. (\1) MISCELLANEOUS. If any provision of this Agreement is held by a court of competent jurisdiction to be contrary to law, the provision shall be modified by the court and 6 v. 1.2019
DocuSign Envelope ID: 5FED9C88-E1B1-4383-B128-B3C056CD284C interpretedsoasbesttoaccomplishtheobjectivesoftheoriginalprovisiontothefullestextent permittedbylaw,andtheremainingprovisionsofthisAgreementshallremainineffect.
NOTICES
(W)AllnoticesunderthisAgreementshallbeinwritingandshallbedeemedtohave beengivenupon:(i)personaldelivery;(ii)thethirdbusinessdayafterfirstclassmailingpostage prepaid;or(iii)thesecondbusinessdayaftersendingbyovernightmailorbyfacsimilewith telephonicconfirmationofreceipt.Noticesshallbeaddressedtotheattentionofthefollowing persons,providedeachPartymaymodifytheauthorizedrecipientsbyprovidingwrittennoticeto theotherParty:
ToAirbnb:
Airbnb,Inc.Airbnb,Inc.
Attn:GeneralCounselAttn:GlobalHeadofTax
888BrannanStreet,4thFl.888BrannanStreet,4thFl.
SF,CA94103SF.CA94103
Iega14airhnb.corntaxQvairbnb.com
TotheTaxingJurisdictiori:
CityofHercules
Attn:FinanceDirector
IllCivicDrive
Hercules,CA94547
egatothci.hercules.ca.us
(Signaturesfollowonnextpage)
7 v.1.2019
DocuSign Envelope ID: 5FED9C88-E1B1-4383-B128-B3C056CD284C IN WITNESS WHEREOF, Airbnb and the Taxing Jurisdiction have executed this Agreement effective on the date set forth in the introductory clause.
AIRBNB, INC., a Delaware corporation
By:
______________________________
Signature of Authorized Representative
Mirei Yasumatsu. Global Tax Director
Name and Title of Authorized Representative
CITY OF HERCULES, CALIFORNIA
By:
____________________________
Signature
‘o/3//c3’
bavid iggs, City Manager
8 v.1.2019
DocuSign Envelope ID: 5FED9C88-E1B1-4383-B128-B3C056CD284C
VOLUNTARYCOLLECTIONAGREEMENT
FOR
CITYOFHERCULES,CALIFORNIATRANSIENTOCCUPANCYTAX
THISVOLUNTARYCOLLECTIONAGREEMENT(the“Agreement”)isdated October22,2019andisbetweenAIRBNB,INC.,aDelawarecorporation(“Airbnb”),andthe CITYOFHERCULES,CALIFORNIA(the“TaxingJurisdiction”).Eachpartymaybe referredtoindividuallyasa“Party”andcollectivelyasthe“Parties.” RECITALS:
WHEREAS,AirbnbrepresentsthatitprovidesanInternet-basedplatform(the “Platform”)throughwhichthirdpartiesofferingaccommodationsand/oractivities(“Hosts”) andthirdpartiesbookingsuchaccommodationsandloractivities(“Guests”)maycommunicate, negotiateandconsummateadirectbookingtransactionforaccommodationsand/oractivitiesto whichAirbnbisnotaparty(“BookingTransactions”);and
WHEREAS,theTaxingJurisdictionandAirbnbenterintothisAgreementvoluntarilyin ordertofacilitatethereporting,collectionandremittanceofapplicabletransientoccupancytaxes andapplicablesalestaxes(“Taxes”)imposedunderapplicableCityofHerculeslaw(the applicable“Code”),onbehalfofcertainHostsforBookingTransactionscompletedbysuch HostsandGuestsonthePlatformforaccommodationstransactionslocatedintheCityof Hercules,California(the“TaxableBookingTransactions”).
NOW,THEREFORE,INCONSIDERATIONOFTHEMUTUALCOVENANTS,PROMISES ANDAGREEMENTSCONTAINEDHEREIN,THEPARTIESAGREEASFOLLOWS:
(A)SolelypursuanttothetermsandconditionsofthisAgreement,includingonlyfor periodsinwhichthisAgreementiseffective(definedbelow),andsolelyforTaxableBooking TransactionscompletedonthePlatformbyHostsotherthanthosedefinedinParagraphs(E)and (E-1)below,AirbnbagreescontractuallytoassumethedutiesofaTaxescollectorasdescribed intheCodesolelyforthecollectionandremittanceofTaxesonbehalfofsuchHosts(hereinafter referredtoasa“Collector”).
v.1.2019
DocuSign Envelope ID: 5FED9C88-E1B1-4383-B128-B3C056CD284C (B) Starting on December 1,2019 (the “Effective Date”), Airbnb agrees to commence collecting and remitting Taxes on behalf of certain Hosts, pursuant to the terms of this Agreement, at the applicable rate, on Taxable Booking Transactions. Except as set forth in Paragraph (L) below, Airbnb shall not assume any obligation or liability to collect Taxes for any period or for any transaction prior to the Effective Date or after termination of this Agreement. (C) Except as set forth in Paragraph (E) below, Airbnb agrees to register as a Collector on behalf of Hosts for the sole purpose of reporting, collection and remittance of Taxes under this Agreement, and will be the registered Collector on behalf of any affiliate or subsidiary collecting Taxes. The assumption of such duties described in Paragraph (A) above and this Paragraph (C) shall not trigger any other registration requirements to which Airbnb is not otherwise subject.
REMITTANCE OF TAXES
(D) Airbnb agrees reasonably to report aggregate information on the tax return form prescribed by the Taxing Jurisdiction, including an aggregate of gross receipts, exemptions and adjustments, and taxable receipts of all Taxes that are subject to the provisions of this Agreement. Airbnb shall remit all Taxes collected from Guests in accordance with this Agreement and Airbnb’sTerms of Service (www.airbnb.com) (the “TOS”) in the time and manner described in the Code or as otherwise agreed to in writing.
REGISTERED HOSTS
(E) Airbnb reserves the right to implement a software feature on the Platform whereby Airbnb collects Taxes based on tax information supplied by the Host, and remits such Taxes to Hosts for ultimate reporting and remittance by the Host to the Taxing Jurisdiction. In such cases, a Host must provide to Airbnb its (i) applicable Tax identification or registration number; (ii) applicable business identification number; and (iii) acknowledgement of its obligation to collect all Taxes owed on a Host’s Taxable Booking Transactions and to remit and report any Taxes collected directly to the Taxing Jurisdiction (a “Registered Host”). Upon request from the Taxing Jurisdiction, and not more than once per consecutive twelve-month period, Airbnb may provide the Taxing Jurisdiction with copies of documentation related to Registered Hosts. (E-l) Airbnb satisfies its obligations under this Agreement by remitting the full amount of Taxes collected on behalf of Hosts to the Taxing Jurisdiction, and in the case of Registered 2 v. 1.2019
DocuSign Envelope ID: 5FED9C88-E1B1-4383-B128-B3C056CD284C Hostsonly,byremittingtheTaxescollectedonaRegisteredHost’sTaxableBooking TransactionsdirectlytotheRegisteredHost.
AIRBNBLIABILITY
(F)PursuanttothetermsofthisAgreement,Airbnbagreescontractuallytoassume liabilityforanyfailuretoreport,collectandlorremitthecorrectamountofTaxes,including,but notlimitedto,penaltiesandinterest,lawfullyandproperlyimposedincompliancewiththe Code.NothingcontainedhereinnoranyactiontakenpursuanttothisAgreementshallimpair, restrictorpreventAirbnbfromassertingthatanyTaxesand/orpenalties,interest,finesorother amountsassessedagainstitwerenotdueorarethesubjectofaclaimforrefundunderapplicable law,orotherwisebaritfromenforcinganyrightsaccordedbylaw.Notwithstandingtheabove andsolelywithrespecttoRegisteredHosts,Airbnbdoesnotassumeanyliabilityforthefailure ofaRegisteredHosttocomplywithanyapplicablecollection,reportingorremittance obligationsrelatedtoTaxableBookingTransactions.Further,Airbnbdoesnotassumeany liabilityforcollectionbasedoninformationsuppliedbytheRegisteredHost.
AUDIT
(G)DuringanyperiodforwhichAirbnbisnotinbreachofitsobligationsunderthis Agreement,theTaxingJurisdictionagreestoauditAirbnbonthebasisofTaxreturnsfiledand supportingdocumentation.TheTaxingJurisdictionreservestherighttoauditanyindividual HostforactivitythathasbeenbroughttotheattentionoftheTaxingJurisdictionintheformofa complaintorothermeansindependentofthisAgreementorindependentofdataor informationprovidedpursuanttothisAgreement.
(H)TheTaxingJurisdictionagreestoauditAirbnbonananonymizedtransactionbasis forTaxableBookingTransactions.Exceptasotherwiseagreedherein,Airbnbshallnotbe requiredtoproduceanypersonallyidentifiableinformationrelatingtoanyHostorGuestor relatingtoanyTaxableBookingTransactionwithoutbindinglegalprocessservedonlyafter completionofanauditbytheTaxingJurisdictionofAirbnbwithrespecttosuchusers.The partiesagreetoutilizeappropriatesamplingauditmethodologiesbasedonastandardsample periodwhichmaybeprojectedagainsttheremainderofanyperiodsopenundertheapplicable statuteoflimitations,unlessAirbnbelects,atitssolediscretion,toundergofurtherauditofsuch openperiodsbytheTaxingJurisdiction.
3 v.1.2019
DocuSign Envelope ID: 5FED9C88-E1B1-4383-B128-B3C056CD284C
GUEST AND HOST LIABILITY
(I) During any period in which this Agreement is effective, and provided Airbnb is in compliance with its obligations herein, Hosts shall be relieved of any obligation to collect and remit Taxes on Taxable Booking Transactions, and shall be permitted but not required to register individually with the Taxing Jurisdiction to collect, remit and/or report Taxes. Notwithstanding the above, Registered Hosts will be solely responsible for directly remitting Taxes collected on Taxable Booking Transactions to the Taxing Jurisdiction. Nothing in this Agreement shall relieve Guests or Hosts from any responsibilities with respect to Taxes for transactions completed other than on the Platform, or restrict the Taxing Jurisdiction from investigating or enforcing any provision of applicable law against such users for such transactions.
WAIVER OF LOOK-BACK
(J) The Taxing Jurisdiction expressly releases, acquits, waives and forever discharges Airbnb, its current or past affiliated parent or subsidiary companies, directors, shareholders, investors, employees and other agents from any and all actions, causes of action, indebtedness, suits, damages or claims arising out of or relating to payment of and/or collection of Taxes or other tax indebtedness, including but not limited to penalties, fines, interest or other payments relating to Taxes on any Taxable Booking Transactions prior to the Effective Date. Nothing contained in this Paragraph of this Agreement will constitute a release or waiver of any claim, cause of action or indebtedness that the Taxing Jurisdiction may have or claim to have against any Host or Guest unrelated to Taxable Booking Transactions under this Agreement.
NOTIFICATION TO GUESTS AND HOSTS
(K) Airbnb agrees, for the purposes of facilitating this Agreement, and as required by its TOS, that, except with respect to Registered Hosts, it will notify (i) Hosts that Taxes will be collected and remitted to the Taxing Jurisdiction as of the Effective Date pursuant to the terms of this Agreement; and (ii) Guests and Hosts of the amount of Taxes collected and remitted on each Taxable Booking Transaction.
LIMITATION OF APPLICATION
(L) This Agreement is solely for the purpose of facilitating the administration and collection of the Taxes with respect to Taxable Booking Transactions and, except with respect to the rights and liabilities set forth herein, the execution of or actions taken under this Agreement 4 v.1.2019
DocuSign Envelope ID: 5FED9C88-E1B1-4383-B128-B3C056CD284C shallnotbeconsideredanadmissionoflaworfactorconstituteevidencethereofundertheCode oranyotherprovisionsofthelawsoftheUnitedStatesofAmericaorofanyStateorsubdivision ormunicipalitythereofNeitherPartywaives,andeachPartyexpresslypreserves,anyandall arguments,contentions,claims,causesofaction,defensesorassertionsrelatingtothevalidityor interpretationorapplicabilityoftheCode,regulationsorapplicationoflaw. (L-1)IfAirbnbexpandsthetypesoftransactionsthatmaybecompletedbyHostsand GuestsonthePlatformtoincludeadditionaltaxableservicesorproductslocatedintheCityof Hercules,andAirbnbdecidesinitssolediscretiontocollectandremitanyapplicabletaxeswith respecttosuchtransactionsonbehalfofHostsand/orGuests,Airbnbagreestoprovide reasonablenoticetotheTaxingJurisdictionregardingthecollectionandremittanceofsuch taxes.
DURATION/TERMINATION
(M)ThisAgreementmaybeterminatedbyAirbnbortheTaxingJurisdictionfor convenienceon30-daywrittennotificationtotheotherParty.Suchterminationwillbeeffective onthefirstdayofthecalendarmonthfollowingthe30-daywrittennotificationtotheother Party.AnyterminationunderthisParagraphshallnotaffectthedutyofAirbnbtoremittothe TaxingJurisdictionanyTaxescollectedfromGuestsupthroughandincludingtheeffectivedate ofterminationofthisAgreement,evenifnotremittedbyAirbnbtotheTaxingJurisdictionasof theeffectivedateoftermination.
MISCELLANEOUS
(N)CHOICEOFLAW.ThisAgreement,itsconstructionandanyandalldisputes arisingoutoforrelatingtoit,shallbeinterpretedinaccordancewiththesubstantivelawsofthe StateofCaliforniawithoutregardtoitsconflictoflawprinciples. (0)MODIFICATION.Nomodification,amendment,orwaiverofanyprovisionofthis AgreementshallbeeffectiveunlessinwritingandsignedbybothParties. (P)MERGERANDINTEGRATION.ThisAgreementcontainstheentireagreementof thePartieswithrespecttothesubjectmailerofthisAgreement,andsupersedesallprior negotiations,agreementsandunderstandingswithrespectthereto. (Q)COUNTERPARTS.ThisAgreementmaybeexecutedinanynumberof counterparts,eachofwhichshallbedeemedanoriginal,andallofwhich,whentakentogether, 5 v.1.2019
DocuSign Envelope ID: 5FED9C88-E1B1-4383-B128-B3C056CD284C shall constitute one and the same instrument. The Agreement shall become effective when a counterpart has been signed by each Party and delivered to the other Party, in its original form or by electronic mail, facsimile or other electronic means. The Parties hereby consent to the use of electronic signatures in connection with the execution of this Agreement, and further agree that electronic signatures to this Agreement shall be legally binding with the same force and effect as manually executed signatures.
(R) RELATIONSHIP OF THE PARTIES. The Parties are entering into an arm’s-length transaction and do not have any relationship, employment or otherwise. This Agreement does not create nor is it intended to create a partnership, franchise, joint venture, agency, or employment relationship between the Parties. There are no third-party beneficiaries to this Agreement.
(S) WAIVER AND CUMULATIVE REMEDIES. No failure or delay by either Party in exercising any right under this Agreement shall constitute a waiver of that right or any other right. Other than as expressly stated herein, the remedies provided herein are in addition to, and not exclusive of, any other remedies of a Party at law or in equity. (T) FORCE MAJEURE. Neither Party shall be liable for any failure or delay in performance under this Agreement for causes beyond that Party’s reasonable control and occurring without that Party’s fault or negligence, including, but not limited to, acts of God, acts of government, flood, fire, civil unrest, acts of terror, strikes or other labor problems (other than those involving Airbnb employees), computer attacks or malicious acts, such as attacks on or tlrough the Internet, any Internet service provider, telecommunications or hosting facility. Dates by which perfomiance obligations are scheduled to be met will be extended for a period of time equal to the lime lost due to any delay so caused.
(U) ASSIGNMENT. Neither Party may assign any of its rights or obligations hereunder, whether by operation of law or otherwise, without the prior written consent of the other Party (which consent shall not be unreasonably withheld). Notwithstanding the foregoing, Airbnb may assign this Agreement in its entirety without consent of the other Party in connection with a merger, acquisition, corporate reorganization, or sale of all or substantially all of its assets. (V) MISCELLANEOUS. If any provision of this Agreement is held by a court of competent jurisdiction to be contrary to law, the provision shall be modified by the court and 6 v. 1.2019
DocuSign Envelope ID: 5FED9C88-E1B1-4383-B128-B3C056CD284C interpretedsoasbesttoaccomplishtheobjectivesoftheoriginalprovisiontothefullestextent permittedbylaw,andtheremainingprovisionsofthisAgreementshallremainineffect.
NOTICES
(W)AllnoticesunderthisAgreementshallbeinwritingandshallbedeemedtohave beengivenupon:(i)personaldelivery;(ii)thethirdbusinessdayafterfirstclassmailingpostage prepaid;or(iii)thesecondbusinessdayaftersendingbyovernightmailorbyfacsimilewith telephonicconfirmationofreceipt.Noticesshallbeaddressedtotheattentionofthefollowing persons,providedeachPartymaymodifytheauthorizedrecipientsbyprovidingwrittennoticeto theotherParty:
ToAirbnb:
Airbnb,Inc.Airbnb,Inc.
Attn:GeneralCounselAttn:GlobalHeadofTax
888BrannanStreet,4thFl.888BrannanStreet,4thFl.
SF,CA94103SF,CA94103
legal(4airbnb.comtax(äairbnb.com
TotheTaxingJurisdictiori:
CityofHercules
Attn:FinanceDirector
111CivicDrive
Hercules,CA94547
caloQici.hercules.ua.us
(Signaturesfollowonnextpage)
7 v.1.2019
DocuSign Envelope ID: 5FED9C88-E1B1-4383-B128-B3C056CD284C IN WITNESS WHEREOF, Airbnb and the Taxing Jurisdiction have executed this Agreement effective on the date set forth in the introductory clause.
AJRBNB, INC., a Delaware corporation
By:
____________________________
Signature of Authorized Representative
Mirei Yasumatsu, Global Tax Director
Name and Title of Authorized Representative
CITY OF HERCULES, CALIFORNIA
By:
______________________
Signature
‘0/23//
L5avid iggs, City Manager
8 v. 1.2019
DocuSign Envelope ID: 5FED9C88-E1B1-4383-B128-B3C056CD284C