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SB-346 • 2026

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

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

Housing Taxes
Enacted

This bill passed the Legislature and reached final enactment based on the latest official action.

Sponsor
Durazo
Last action
2025-10-13
Official status
Chaptered by Secretary of State. Chapter 751, Statutes of 2025.
Effective date
Not listed

Plain English Breakdown

The exact details of fines and how information is used by local agencies remain unspecified in the official source material.

Local Rules for Short-Term Rentals

This law allows cities, counties, or city and county governments to create rules requiring short-term rental companies to report the addresses of their listings.

What This Bill Does

  • Allows local agencies (cities, counties, or city and county) to make rules for short-term rental facilitators.
  • Requires these facilitators to provide physical addresses, including ZIP Codes, of all short-term rentals in their listings.
  • Gives local agencies permission to ask for more information if needed.
  • Lets local agencies fine companies that do not follow the reporting rules.
  • Needs short-term rental companies to include any required licenses and tax certifications with their listings.

Who It Names or Affects

  • Local governments (cities, counties, or city and county).
  • Short-term rental facilitators (companies managing rentals like Airbnb)

Terms To Know

short-term rental facilitator
A company that helps people rent out their homes or rooms for short periods of time, such as through websites.
transient occupancy tax
A tax charged to visitors who stay in hotels, motels, or other temporary lodging places.

Limits and Unknowns

  • The law does not specify how local agencies should use the information provided by short-term rental facilitators.
  • It is unclear what specific fines will be imposed for non-compliance with reporting rules.

Bill History

  1. 2025-10-13 California Legislative Information

    Chaptered by Secretary of State. Chapter 751, Statutes of 2025.

  2. 2025-10-13 California Legislative Information

    Approved by the Governor.

  3. 2025-09-09 California Legislative Information

    Enrolled and presented to the Governor at 2 p.m.

  4. 2025-09-02 California Legislative Information

    Assembly amendments concurred in. (Ayes 40. Noes 0. Page 2409.) Ordered to engrossing and enrolling.

  5. 2025-08-29 California Legislative Information

    In Senate. Concurrence in Assembly amendments pending.

  6. 2025-08-29 California Legislative Information

    Read third time. Passed. (Ayes 64. Noes 0. Page 2793.) Ordered to the Senate.

  7. 2025-07-17 California Legislative Information

    Read second time. Ordered to third reading.

  8. 2025-07-16 California Legislative Information

    From committee: Do pass. (Ayes 11. Noes 0.) (July 15).

  9. 2025-07-07 California Legislative Information

    Read second time and amended. Re-referred to Com. on JUD.

  10. 2025-07-03 California Legislative Information

    From committee: Do pass as amended and re-refer to Com. on JUD. (Ayes 9. Noes 0.) (July 2).

  11. 2025-06-24 California Legislative Information

    From committee with author's amendments. Read second time and amended. Re-referred to Com. on L. GOV.

  12. 2025-06-05 California Legislative Information

    Referred to Coms. on L. GOV. and JUD.

  13. 2025-05-28 California Legislative Information

    In Assembly. Read first time. Held at Desk.

  14. 2025-05-27 California Legislative Information

    Read third time. Passed. (Ayes 38. Noes 0. Page 1243.) Ordered to the Assembly.

  15. 2025-05-08 California Legislative Information

    Read second time and amended. Ordered to third reading.

  16. 2025-05-07 California Legislative Information

    From committee: Do pass as amended. (Ayes 12. Noes 0. Page 1026.) (May 6).

  17. 2025-04-22 California Legislative Information

    Set for hearing May 6.

  18. 2025-03-20 California Legislative Information

    Read second time and amended. Re-referred to Com. on JUD.

  19. 2025-03-19 California Legislative Information

    From committee: Do pass as amended and re-refer to Com. on JUD. (Ayes 7. Noes 0. Page 422.) (March 19).

  20. 2025-03-04 California Legislative Information

    Set for hearing March 19.

  21. 2025-02-19 California Legislative Information

    Referred to Coms. on L. GOV. and JUD.

  22. 2025-02-13 California Legislative Information

    From printer. May be acted upon on or after March 15.

  23. 2025-02-12 California Legislative Information

    Introduced. Read first time. To Com. on RLS. for assignment. To print.

Official Summary Text

SB 346, Durazo.
Local agencies: transient occupancy taxes: short-term rental facilitator.
Existing law authorizes a local authority, by ordinance or resolution, to regulate the occupancy of a room or rooms, or other living space, in a hotel, inn, tourist home or house, motel, or other lodging for a period of less than 30 days.
This bill would authorize a local agency, defined to mean a city, county, or city and county, to enact an ordinance to require a short-term rental facilitator, as defined, to report, in the form and manner prescribed by the local agency, the physical address, including 9-digit ZIP Code, of each short-term rental, as defined, during the reporting
period. The bill would also authorize a local agency to request additional information, as provided, when the physical address is not sufficient for the local agency to identify a specific short-term rental. The bill would authorize the local agency to impose an administrative fine or penalty for failure to file the report, and would authorize the local agency to initiate an audit of a short-term rental facilitator, as described. The bill would require a short-term rental facilitator, in a jurisdiction that has adopted an ordinance, to include in the listing of a short-term rental any applicable local license number associated with the short-term rental and any transient occupancy tax certification issued by a local agency. The bill would state these provisions do not preempt a local agency from adopting an ordinance that regulates short-term rentals, short-term rental facilitators, or the payment and collection of transient occupancy taxes in a manner that differs from
those described in the bill.

Current Bill Text

Read the full stored bill text
Download Bill PDF