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Alpine County backs code changes to make hosting platforms report short-term rental taxes under SB 346

Alpine County Planning Commission · April 30, 2026
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Summary

The commission unanimously approved staff-recommended amendments to chapters 18.008 and 18.73 to implement SB 346, directing hosting platforms to provide listing data and enabling platforms to collect and remit transient occupancy tax (TOT) on behalf of operators; staff sought a CEQA common-sense exemption.

Alpine County planning staff and the commission moved to strengthen local tax reporting for short-term rentals by using the state’s Short-Term Rental Facilitator Act to require hosting platforms to provide listing data and to enable collection of transient occupancy tax by facilitators.

Sarah Treiman, the county planner, said the proposed code changes to chapters 18.008 (definitions) and 18.73 (residential short-term rentals) are intended to improve accuracy of TOT reporting and enforcement. "In 2025, the state adopted the Short Term Rental Facilitator Act, which basically allows jurisdictions to integrate code language that would require short term rental facilitators like Airbnb and Vrbo to provide the county with listing data," Treiman said, explaining staff’s recommendation to add facilitator reporting and to allow platforms to collect TOT on behalf of operators.

Treiman said relying on facilitator reporting could reduce dependence on third-party host-compliance software and lower enforcement costs. Commissioners questioned how many listings use facilitators; staff responded that most short-term rental listings in the county rely on online marketplaces and hosting platforms.

The commission voted unanimously to adopt staff’s recommendation with the recommended conditions and to approve a CEQA common-sense exemption for the code changes. The county will proceed with implementation steps coordinated by Community Development, including working with county counsel and tax-collection staff to operationalize facilitator reporting and collections.