Existing law, the Short-Term Rental Facilitator Act of 2025, authorizes a local agency to enact an ordinance to require a short-term rental facilitator, as defined, to report, in the form and manner prescribed by the local agency, the physical address of each short-term rental, as defined, during the reporting period. Existing law requires a short-term rental facilitator, in a jurisdiction that has adopted an ordinance, to include in the listing of a short-term rental any applicable local license number associated with the short-term rental and any transient occupancy tax certification issued by a local agency. Existing law authorizes a local agency to, if the short-term rental facilitator is responsible for collecting and remitting the transient occupancy tax to the local agency pursuant to a local ordinance or collection agreement, conduct an audit or otherwise examine the records of the short-term rental facilitator documenting the receipt of the transient occupancy tax due and payable to the local agency.
This bill would enact the Short-Term Rental Facilitator Act of 2026. The bill would authorize an Indian tribe, as defined, to exercise the same powers a local agency has under the Short-Term Rental Facilitator Act of 2025. The bill would provide that an "ordinance" under the act refers to a tribal law of an Indian tribe imposing a transient occupancy tax.

Statutes affected:
SB 594: 40060 PRC
02/20/25 - Introduced: 40060 PRC
03/24/25 - Amended Senate: 40060 PRC
06/03/26 - Amended Assembly: 50990 GOV, 50990 GOV, 50991 GOV, 50991 GOV, 50993 GOV, 50993 GOV, 50994 GOV, 50994 GOV, 50995 GOV, 50995 GOV, 50996 GOV, 50996 GOV
06/18/26 - Amended Assembly: 50990 GOV, 50991 GOV, 50993 GOV, 50994 GOV, 50995 GOV, 50996 GOV
06/23/26 - Amended Assembly: 50990 GOV, 50991 GOV, 50993 GOV, 50994 GOV, 50995 GOV, 50996 GOV