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`Brinson Askew Berry
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`BRINSCN ASKiEw. BERRY, Srimfia RICHARDSON 8: Dave; III
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`E Ha...-
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`Attorneys at Law
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`J. Anderson Davis
`706.295.0566
`adavis@I)rinscnraskeweoru
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`Vita Certified Mail Return Receipt N0. 71791000164927.93ng9
`and first Class Mail
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`Fcbtuary 10, 2015
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`Airbnb, Inc.
`Mcsscrs. Brian Chesky and Nathan Blecharczyk
`888 Brannon Street, 4‘h Floor
`San Francisco, CA 94107
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`Re:
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`Hotel/Motel Taxes
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`Cities and Counties in the State of Georgia
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`Dear Mr. Chesky and Mr. BlecharC’zyk:
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`This firm and the undersigned are counsel of record for the Plaintiff Class of cities and
`counties in Georgia regarding collection of hotel excise taxed from online travel companies. City
`ofRome, 6! al. v. Hotels. com, LP, er a], United States District Court, Northern District of Georgia
`Rome Division, Civil Action File N0.: 4:05—CV-249—HLM. Each Georgia county and
`municipality class member has been authorized to levy certain excise taxes. Hotel/Motel taxes
`are such excise taxes and have been imposed, levied, and are to be collected upon the furnishing
`for value to the public any room or rooms, lodgings, or accommodations furnished by any person
`or legal entity. Airbnb, Inc. (“Your Company”) has been identified as operating an online
`community marketplace for people to list, discover, and book accommodations in Georgia online
`or from a mobile phone.
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`In City ofArZanfa v. Hotels. com, 289 Ga. 323 (201 l), the Georgia Supreme Court held
`that the occupancy tax is to be applied to the room rate charged to customers by companies such
`as yours are that such companies are required to collect and remit such taxes to each
`governmental entity imposing an excise tax. It is our understanding that your company collects
`certain excise taxes in this State, but has not remitted such taxes to the cities and counties in
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`Georgia as required by law,
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`Demand is hereby made upon Your Company to remit any and all hotel/motel taxes for
`accommodations provided in cities and counties in the State of Georgia from May 16, 2011,
`when the Supreme Court of Georgia established the duty to do so.
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`318645
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`US. Mail P.O. BOX 5007, Rome, GA 30162-5007
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`i
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`Overnight Delivery 615 West First Street, Rome, GA 30161
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`706.291.8853 (T)
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`i
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`1.800.201.7166'
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`I
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`706.234.3574 (F)
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`I Brinson-Askew.com
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`Airbnb, Inc.
`Messers. Brian Chesky and Nathan Blcchatczyk
`February 10, 201 5
`Page TWO
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`Your Company may join in remitting those taxes in the same manner that Hotels.com,
`Expedia, Travelocity, Priceline, and Orbitz (collectively, the “Online Travel Companies” or
`“OTCs”) do — by way of a mechanism established in City ofRome, el' al. v. Hotels. com, LP, 9!
`a], United States District Court, Northern District of Georgia Rome Division, Civil Action File
`No.: 4:05—CV-249—HLM. Attached is a list of cities and counties and their current excise tax
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`rates. In so doing, taxes would be due from May 16, 201 1 when the Georgia Supreme Court
`held that the occupancy tax applied to the room rate charged to customers. City ofAchmta v.
`Hotels. com, 289 Ga. 323 (2011).
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`The Online Travel Companies, pursuant to the City ofRome case, remit payment to the
`Class Administrator, the undersigned, on a monthly basis. You are hereby invited to join with
`the other Online Travel Companies to begin to remit hotel/motel taxes accordingly. If yOu
`choose not to do so, demand is hereby made for you to begin remitting payments in some other
`manner.
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`Please govern yourself accordingly and feel free to contact the undersigned to discuss this
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`VUtiiuuii OUR‘,
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`J. WNI'JERSON DAVIS
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`JAD/cmr
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`Enclosure
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`318645
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