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

Senator Durazo's Short-Term Rental Facilitator Act establishes reporting requirements for online rental platforms to assist California local governments in collecting transient occupancy taxes. The legislation authorizes cities and counties to require rental facilitators like Airbnb and VRBO to provide detailed location data for short-term rentals, including physical addresses and nine-digit ZIP codes.

Under the new framework, local agencies that opt in through ordinance can mandate quarterly reports from rental platforms detailing property locations. When addresses alone prove insufficient for rental identification, agencies may request additional data including parcel numbers, listing URLs, and unit-specific details for multi-unit properties. The bill requires facilitators to display local license numbers and tax certifications on rental listings, while empowering agencies to audit tax collection records and impose administrative penalties for non-compliance.

The measure preserves local authority over short-term rental regulation, explicitly stating that jurisdictions retain the ability to establish different or more stringent requirements through local ordinance. Cities and counties that require monthly tax remittance may increase reporting frequency to monthly intervals, though they must bear any costs associated with auditing facilitator records.