Statute · California Government Code
Cal. Gov't Code § 50995 — The Short-Term Rental Facilitator Act of 2025
Cal. Gov't Code § 50995
- Type
- Statute
- Source
- California Government Code
- Jurisdiction
- California
- Date
- 2026-01-01
- Current through
- Nov 2, 2026 (California Legislative Counsel)
(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…
Citator
Cal. Gov't Code § 50995 — The Short-Term Rental Facilitator Act of 2025 is in force in the current edition of the Code, and nothing recorded condemns it.
(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.