Receive a report, hold a discussion, and take action on an ordinance amending Chapter 24 -Taxation, Article III. Hotel Occupancy Tax of the City of Denison Code of Ordinances.

Staff Report & Agenda Item Details

<ul style="list-style-type: disc;"><li>The City of Denison currently requires hotel occupancy taxes to be collected and remitted by operators of hotels and short-term rental properties.</li><li>As the short-term rental industry has evolved, major booking platforms such as AirBNB and VRBO have requested ordinance language that expressly authorizes them to collect and remit local Hotel Occupancy Taxes directly to the City on behalf of short-term rental owners.</li><li>The amendments clarify the collection and remittance of Hotel Occupancy Taxes (HOT) by short-term rental (STR) platforms, establish the platforms' authority to collect and remit taxes on behalf of STR operators, and update provisions to improve compliance with state and local HOT requirements.</li></ul>