Ordinance Number 2535 clarifies regulations governing online booking services for home sharing and vacation rentals. Internet companies that serve as hosting platforms and charge a fee for facilitating short term rental transactions, will be responsible for collecting Transient Occupancy Taxes (“TOT”) and held accountable for booking illegal rentals. 

Read More: SMDP, Feb. 3, 2017, pg. 5: http://backissues.smdp.com/020417.pdf