Homeaway Accommodation Fee Collection Agreement

“The new listing agreement released this week shows a persistent assumption by Home executives that they `own` travelers and therefore have no responsibility to consistently compete for the loyalty of these consumers,” said Randy Hall, founder and CEO of Liquid Life Vacation Rentals in Orange Beach, Alabama. The word “right” is used several times in the agreement describing HomeAway`s perspective on the collection of a match-back tax for property managers. The new agreement also contained important language describing HomeAway`s “rights” to “audit” and “authorization to debit” the real estate administrator`s credit card. 1.13 Taxes. You are responsible for all applicable taxes, including sale, use, personal property, capital gains, excise duties, customs duties, tourists, hotel occupancy, import or stamp duty, or any other tax and taxes levied by public authorities of any kind, including penalties and interest, but expressly tax-free, due by us or one of our related companies, or invoked against us or by one of our related companies. We may have to notify national, government and/or local tax authorities, including the U.S. Internal Revenue Service and other tax authorities. We are not responsible and are not the company that collects sales or income or other taxes related to payments. You will provide us with immediate information and/or documents requested by the competent authority of the State so that we can process payments under this lower limit (including, but not only to a valid certificate of exemption from the tax obligation, as approved by the competent authority) and we may withhold payments or portions of this amount until you have provided the necessary documents.

You are responsible for determining all taxes that, for any reason, must be collected, paid for or withheld in connection with the sale or purchase of products or services for a transaction or any other means related to an act, inaction or omission by you or your subsidiary or your employees, representatives, contractors or representatives (“taxes”). They are also responsible for collecting, withholding, reporting and transferring correct taxes to the appropriate authority. At our request, you will submit tax invoices in effect immediately for all transactions under this agreement, provided that taxes are collected in accordance with applicable legislation. We or our affiliates can provide you with a way to determine and enforce taxes on your transactions, but we and our affiliates are not obligated to determine whether the taxes apply and are not responsible for calculating, collecting, reporting or transferring taxes to an applicable authority resulting from a transaction.