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

Senator Durazo's proposal to regulate short-term rental platforms would establish new reporting requirements aimed at helping California cities and counties track rental properties and enforce local tax collection. The legislation authorizes local agencies to require rental facilitators like Airbnb and VRBO to provide detailed location data for all short-term rentals, including physical addresses and nine-digit ZIP codes.

Under the measure, local jurisdictions could mandate that rental platforms include local license numbers and tax certifications in their listings. Cities and counties would have authority to audit facilitators' tax records and impose administrative penalties for non-compliance with reporting requirements. The reporting intervals would align with local tax remittance schedules, occurring either quarterly or monthly.

The bill preserves local control by explicitly stating that its provisions do not preempt jurisdictions from adopting different or more stringent regulations on short-term rentals, rental platforms, or occupancy tax collection. Local agencies that choose to implement the law's provisions would be responsible for covering any associated audit costs. The measure follows a 2019 Ninth Circuit Court ruling affirming that such reporting mandates comply with federal law.