Gov. Code, § 50995 · Chapter 4.6. The Short-Term Rental Facilitator Act of 2025
Gov. Code, § 50995
Text — As published in the Legislative Counsel's database, tables dated October 18, 2026 (pubinfo_2025.zip)
(a) A local agency may 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 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.
(b) Any costs associated with an audit or examination shall be paid for by the local agency.
Notes and commentary — not statutory text
History
Added by Stats. 2025, Ch. 751, Sec. 2. (SB 346) Effective January 1, 2026.
Source of truth
- Edition
- As published in the Legislative Counsel's database, tables dated October 18, 2026 (pubinfo_2025.zip)
- Official file
- https://leginfo.legislature.ca.gov/faces/codes_displaySection.xhtml?lawCode=GOV§ionNum=50995.
- Text hash
- sha256 5855fb94ee18f1132ad5f0c3cc0aa3390dd5af843b27f0c35ac55838be03a1b9
- Composed by
- compose_ca.py 2026-10-22: the Legislative Counsel's CAML content files read by a tokenizer (caml_readers.reader_a); an independent xml.etree reading (caml_readers.reader_b) agrees on every section
Procedural information only. Not legal advice and not a substitute for the advice of an attorney. Confirm the current text with the official publisher before relying on it.