California Statutes
§ 50995. — 50995. (Added by Stats. 2025, Ch. 751, Sec. 2.)
California § 50995.
JurisdictionCalifornia
Code GOVGovernment Code - GOV
Div.1.
Title 5.DIVISION 1. CITIES AND COUNTIES
Part 1.PART 1. POWERS AND DUTIES COMMON TO CITIES AND COUNTIES
Ch. 4.6.CHAPTER 4.6. The Short-Term Rental Facilitator Act of 2025
This text of California § 50995. (50995. (Added by Stats. 2025, Ch. 751, Sec. 2.)) is published on Counsel Stack Legal Research, covering California primary law. Counsel Stack provides free access to over 12 million legal documents including statutes, case law, regulations, and constitutions.
Bluebook
Cal. Government Code - GOV Code § 50995. (2026).
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.
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Legislative History
Added by Stats. 2025, Ch. 751, Sec. 2. (SB 346) Effective January 1, 2026.
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Bluebook (online)
California § 50995., Counsel Stack Legal Research, https://law.counselstack.com/statute/ca/GOV/50995..