Local agencies: transient occupancy taxes: short-term rental facilitator.

Senator Durazo's Short-Term Rental Facilitator Act establishes new reporting requirements for online rental platforms operating in California jurisdictions that adopt the measure's provisions. The legislation authorizes local agencies to collect detailed property information from short-term rental facilitators, including assessor parcel numbers, physical addresses, and marketplace identification details for each rental unit.

Under the Act, participating cities and counties can require rental platforms to include local license numbers and transient occupancy tax certifications in their listings. Local agencies may conduct audits of facilitators' tax records and impose administrative penalties for non-compliance with reporting mandates, though agencies must cover their own audit costs. The measure defines short-term rental facilitators as entities that connect guests and hosts through marketplaces while providing services like payment processing, listing management, pricing, and reservations.

The legislation preserves local authority by specifying that its provisions do not preempt jurisdictions from adopting different approaches to regulating short-term rentals or collecting transient occupancy taxes. The bill's findings note that federal courts have upheld similar information reporting requirements against legal challenges under the Communications Decency Act and First Amendment.