Transient occupancy taxes.

Existing law authorizes the legislative body of a city or county to impose an excise tax for the privilege of occupying a room or other living space in a hotel, inn, tourist home or house, motel, or other lodging, as provided. This bill would provide that the tax imposed shall apply solely to rent received by the operator of a lodging establishment for transient accommodations and the rent received by the operator from a travel agent or intermediary subject to the tax shall be the wholesale rate contracted for the room for that date, as specified. The bill would provide that no tax shall be imposed on any amount charged or retained by a travel agent or intermediary for travel booking services. The bill would also specify that a property owner or authorized agent shall not be liable for transient occupancy taxes imposed if that tax is not collected, as specified. The bill would make a finding that this language is declaratory of existing law. This bill would declare that it is to take effect immediately as an urgency statute.