{"code":"GOV","codeName":"Government Code","section":"50995","citation":"Gov. Code, § 50995","status":"in-force","lawOn":"2026-09-28","headings":[{"name":"TITLE 5. LOCAL AGENCIES [50001. - 57607.]","url":"https://blackletter.si/government-code/title-5"},{"name":"DIVISION 1. CITIES AND COUNTIES [50001. - 52203.]","url":"https://blackletter.si/government-code/title-5/division-1"},{"name":"PART 1. POWERS AND DUTIES COMMON TO CITIES AND COUNTIES [50001. - 51299.4.]","url":"https://blackletter.si/government-code/title-5/division-1/part-1"},{"name":"CHAPTER 4.6. The Short-Term Rental Facilitator Act of 2025 [50990. - 50996.]","url":"https://blackletter.si/government-code/title-5/division-1/part-1/chapter-4.6"}],"history":"Added by Stats. 2025, Ch. 751, Sec. 2.   (SB 346)   Effective January 1, 2026.","effective":"2026-01-01","html":"<p>(a) A local agency may 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 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.</p><p>(b) Any costs associated with an audit or examination shall be paid for by the local agency.</p>","text":"(a) A local agency may 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 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. (b) Any costs associated with an audit or examination shall be paid for by the local agency.","otherVersions":[],"url":"https://blackletter.si/government-code/the-short-term-rental-facilitator-act-of-2025-50995","source":"California Legislative Information bulk export (pubinfo)"}