Back to California

SB-594 • 2026

Short-term rental facilitators: Indian tribes.

Short-term rental facilitators: Indian tribes.

Education Housing Taxes
Passed Legislature

This bill passed both chambers and reached final enrollment, even if later executive action is not shown here.

Sponsor
Padilla
Last action
2026-06-03
Official status
From committee with author's amendments. Read second time and amended. Re-referred to Com. on E.S & T.M.
Effective date
Not listed

Plain English Breakdown

The bill summary does not provide details on the specific conditions required for issuing a permit for a new Class III landfill.

Short-term Rental Facilitators: Indian Tribes

This legislation allows Indian tribes to enforce rules on short-term rental facilitators similar to those local agencies can.

What This Bill Does

  • Allows Indian tribes to require short-term rental facilitators to report information about rentals in their territory.
  • Enables Indian tribes to audit short-term rental facilitators if they collect transient occupancy taxes.
  • Expands the definition of 'transient occupancy tax' to include assessments by Indian tribes.

Who It Names or Affects

  • Indian tribes
  • Short-term rental facilitators

Terms To Know

transient occupancy tax
A tax that local agencies or Indian tribes can charge on the use of short-term rentals.

Limits and Unknowns

  • The bill does not specify how much reimbursement will be provided to local agencies and school districts.
  • It is unclear what specific conditions must be met before a state agency can issue a permit for a new Class III landfill.

Bill History

  1. 2026-06-03 California Legislative Information

    From committee with author's amendments. Read second time and amended. Re-referred to Com. on E.S & T.M.

  2. 2025-07-01 California Legislative Information

    July 1 set for first hearing canceled at the request of author.

  3. 2025-06-24 California Legislative Information

    From committee with author's amendments. Read second time and amended. Re-referred to Com. on E.S & T.M.

  4. 2025-06-09 California Legislative Information

    Referred to Coms. on E.S & T.M. and NAT. RES.

  5. 2025-06-03 California Legislative Information

    In Assembly. Read first time. Held at Desk.

  6. 2025-06-02 California Legislative Information

    Read third time. Passed. (Ayes 27. Noes 9. Page 1385.) Ordered to the Assembly.

  7. 2025-04-22 California Legislative Information

    Read second time. Ordered to third reading.

  8. 2025-04-21 California Legislative Information

    From committee: Be ordered to second reading pursuant to Senate Rule 28.8.

  9. 2025-04-04 California Legislative Information

    Set for hearing April 21.

  10. 2025-04-03 California Legislative Information

    From committee: Do pass and re-refer to Com. on APPR. (Ayes 5. Noes 0. Page 634.) (April 2). Re-referred to Com. on APPR.

  11. 2025-03-24 California Legislative Information

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

  12. 2025-03-11 California Legislative Information

    Set for hearing April 2.

  13. 2025-03-05 California Legislative Information

    Referred to Com. on E.Q.

  14. 2025-02-21 California Legislative Information

    From printer. May be acted upon on or after March 23.

  15. 2025-02-20 California Legislative Information

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

Official Summary Text

SB 594, as amended, Padilla.
Waste discharge permits: landfills.
Short-term rental facilitators: Indian tribes.
Existing law, the Short-Term Rental Facilitator Act of 2025, authorizes a local agency 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 of each short-term rental, as defined, during the reporting period. Existing law requires 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. Existing law authorizes a local agency to, if the short-term rental facilitator is responsible for collecting and remitting the transient occupancy tax to the local agency pursuant to a local
ordinance or collection agreement, conduct an audit or otherwise examine the records of the short-term rental facilitator documenting the receipt of the transient occupancy tax due and payable to the local agency.
This bill would authorize an Indian tribe, as defined, to exercise the same powers a local agency has under the Short-Term Rental Facilitator Act of 2025. The bill would provide that an “ordinance” under the act includes a tribal law of an Indian tribe, and would make other conforming changes.
Existing law defines “transient occupancy tax” for purposes of the Short-Term Rental Facilitator Act of 2025 to mean a tax imposed by a local agency on the privilege of occupying a short-term rental as specified and defined by the local agency in its ordinance.
This bill would
provide that a transient occupancy tax additionally includes assessments imposed by a local agency or Indian tribe on the privilege of occupying a short-term rental as specified and defined by the local agency or Indian tribe in its ordinance.
Under existing law, the State Water Resources Control Board and the 9 California regional water quality control boards regulate water quality and prescribe waste discharge requirements in accordance with the Porter-Cologne Water Quality Control Act and the federal national pollutant discharge elimination system permit program established by the federal Clean Water Act.
The California Integrated Waste Management Act of 1989 prohibits a regional board from issuing a waste discharge permit for a new landfill, or a lateral expansion of an existing landfill, that is used for the disposal of nonhazardous solid waste if the land has been primarily used at any time for the mining or excavation of gravel or sand, except as specified.
This bill would prohibit a state agency from issuing a
waste discharge permit for a new Class III landfill, as defined, unless certain conditions are met, including, but not limited to, the county board of supervisors for the county in which the proposed project resides has held a separate publicly noticed hearing to consider whether the proposed landfill is consistent with the goals, policies, and objectives of the environmental justice element of the county’s general plan. To the extent that the bill would require counties to perform additional duties related to application for a new Class III landfill, this bill would impose a state-mandated local program.
The California Constitution requires the state to reimburse local agencies and school districts for certain costs mandated by the state. Statutory provisions establish procedures for making that reimbursement.
This bill would provide that, if the Commission on State Mandates determines that the bill contains costs mandated by the state, reimbursement for those costs shall be made pursuant to the statutory provisions noted above.

Current Bill Text

Read the full stored bill text
Download Bill PDF