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CaliforniaSB 3462025-2026 Regular SessionSenateWALLET

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

Sponsored By: Maria Elena Durazo (Democratic)

Signed by Governor

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Bill Overview

Analyzed Economic Effects

3 provisions identified: 0 benefits, 0 costs, 3 mixed.

Local audits of platform tax records

If a platform collects and sends the transient occupancy tax, the local agency may audit its records of tax received and remitted. The local agency pays the cost of the audit.

Local opt-in rules for rental platforms

The law creates a statewide framework that cities and counties can choose to use. It applies only where a local agency passes an ordinance. It defines short-term rental facilitators broadly to cover platforms that list, book, set prices, or process payments for stays of 30 days or less. Local governments keep the power to set other or stricter short-term rental and tax rules. This helps cities enforce lodging taxes, while platforms face these rules only in places that opt in.

Platforms must report rental addresses and licenses

When a city or county opts in, platforms must report the street address and nine-digit ZIP for each short-term rental they handle. If the address does not identify a single unit, the agency can ask for the parcel number, the listing URL, or details to identify an accessory dwelling unit, guest house, timeshare unit, or one unit in a multifamily building. Listings must show any required local license number and any transient occupancy tax certificate. Reports can be required no more often than quarterly, unless the city already requires monthly tax payments. Local agencies may fine platforms that do not provide required information.

Sponsors & Cosponsors

Sponsor

  • Maria Elena Durazo

    Democratic • Senate

Cosponsors

  • Benjamin Allen

    Democratic • Senate

  • Monique Limón

    Democratic • Senate

  • Aisha Wahab

    Democratic • Senate

Roll Call Votes

All Roll Calls

Yes: 181 • No: 0

Senate vote • 9/2/2025

Item 182 — Senate SFLOOR

Yes: 40 • No: 0

House vote • 8/29/2025

Item 38 — Assembly AFLOOR

Yes: 64 • No: 0

legislature vote • 7/15/2025

Vote in CX13

Yes: 11 • No: 0

legislature vote • 7/2/2025

Vote in CX15

Yes: 9 • No: 0

Senate vote • 5/27/2025

Item 210 — Senate SFLOOR

Yes: 38 • No: 0

legislature vote • 5/6/2025

Vote in CS53

Yes: 12 • No: 0

legislature vote • 3/19/2025

Vote in CS82

Yes: 7 • No: 0

Actions Timeline

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

    10/13/2025Senate

  2. Approved by the Governor.

    10/13/2025legislature

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

    9/9/2025legislature

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

    9/2/2025Senate

  5. In Senate. Concurrence in Assembly amendments pending.

    8/29/2025Senate

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

    8/29/2025House

  7. Read second time. Ordered to third reading.

    7/17/2025House

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

    7/16/2025House

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

    7/7/2025House

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

    7/3/2025House

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

    6/24/2025House

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

    6/5/2025House

  13. In Assembly. Read first time. Held at Desk.

    5/28/2025House

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

    5/27/2025Senate

  15. Read second time and amended. Ordered to third reading.

    5/8/2025Senate

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

    5/7/2025Senate

  17. Set for hearing May 6.

    4/22/2025Senate

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

    3/20/2025Senate

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

    3/19/2025Senate

  20. Set for hearing March 19.

    3/4/2025Senate

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

    2/19/2025Senate

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

    2/13/2025Senate

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

    2/12/2025Senate

Bill Text

  • Chaptered

    10/13/2025

    HTML

  • Enrolled

    9/4/2025

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  • Amended Assembly

    7/7/2025

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  • Amended Assembly

    6/24/2025

    HTML

  • Amended Senate

    5/8/2025

    HTML

  • Amended Senate

    3/20/2025

    HTML

  • Introduced

    2/12/2025

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