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

Senator Durazo's legislation empowers California cities and counties to require detailed reporting from short-term rental platforms, establishing new mechanisms for local transient occupancy tax enforcement. The bill authorizes local agencies to mandate that rental facilitators provide physical addresses with nine-digit ZIP codes, parcel numbers, and listing URLs for all short-term rentals in their jurisdictions.

Under the proposed Short-Term Rental Facilitator Act, platforms must display local license numbers and tax certifications on rental listings. Local agencies may conduct audits of facilitator records and impose administrative penalties for non-compliance with reporting requirements, though audit costs must be covered by the agency. The legislation applies only to jurisdictions that adopt corresponding ordinances and preserves local authority to implement different or additional regulations.

The bill defines short-term rental facilitators as entities operating marketplaces that connect guests and hosts, process payments, list properties, set prices, and manage reservations for stays of 30 days or less. This definition excludes traditional hotels and properties owned by the facilitating platform. The legislation cites federal case law confirming that such reporting mandates comply with the Communications Decency Act and First Amendment.