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

The bill text was reformatted from an official authenticated chaptered document (with state headers, page numbers, and legislative counsel formatting) into a web page layout for the California Legislature website, adding navigation menus, search functionality, version history links, and UI elements. The underlying legislative content is identical.

The bill was renumbered from Chapter 6.4 (Sections 51043-51048) to Chapter 4.6 (Sections 50990-50995) of the Government Code, likely to resolve a numbering conflict with another pending bill.

'Campsite' was added to the definition of 'short-term rental' and to the facilitator's listing activities, expanding the types of lodging covered by the law to include campgrounds and similar sites.

The primary reporting requirement changed from requiring both an assessor parcel number and physical address to requiring only the physical address (including 9-digit ZIP Code) as the main property identifier. The assessor parcel number was moved to a secondary item tied to 'each short-term rental' rather than 'the host property.'

A detailed list of additional data fields that local agencies could require in reports (marketplace identification number, website address, listing identification number, and property type) was removed from the reporting section.

Senators Limon and Wahab were added as coauthors of the bill.

The bill was assigned Chapter 751 and the governor's approval date (October 13, 2025) was recorded, converting it from an enrolled bill into a chaptered law.

Page headers changed from 'SB 346' to 'Ch. 751' and the document header was replaced with the standard 'STATE OF CALIFORNIA AUTHENTICATED ELECTRONIC LEGAL MATERIAL' format used for published statutes.

Mandatory reporting was reduced: only the physical address (including 9-digit ZIP Code) is now required upfront. Assessor parcel numbers and listing URLs are no longer automatically required; they can only be requested if the address alone is insufficient to identify a specific short-term rental.

New provision allows local agencies to request information specifically for identifying an accessory dwelling unit, guest house, or single unit of a timeshare or multifamily housing project located at a single address or assessor parcel number.

New reporting frequency limits: the reporting period may be no more frequently than every 3 months within a 12-month period, unless the local agency requires monthly remittance of transient occupancy tax, in which case monthly reporting is permitted.

Audit authority was narrowed: local agencies may now only audit or examine records of a short-term rental facilitator if that facilitator is responsible for collecting and remitting the transient occupancy tax pursuant to a local ordinance or collection agreement. Previously, the audit provision had no such limitation.

The entire chapter was renumbered from Chapter 6.4 (Sections 51043-51048) to Chapter 4.6 (Sections 50990-50996), moving it to a different location in the Government Code.

The reporting requirement in Section 51046(a) was changed from requiring only the 'assessor parcel number' as the primary identifier to requiring both the 'assessor parcel number' and the 'physical address, including nine-digit ZIP Code' of each short-term rental. This gives local agencies a more complete property identification.

A new reporting item was added: 'The URL associated with the specific host property listing.' This allows local agencies to directly link reported properties to their online listings on facilitator platforms.

The structure of Section 51046(a) was reorganized. The old version listed additional information in a single run-on sentence; the new version uses a clearer numbered list format separating the physical address and assessor parcel number (item 1) from associated listing details like marketplace ID, website address, listing ID, and property type (item 2).

A typo was corrected in Section 51046(c)(2): 'costs association associated with an audit' was changed to 'costs associated with an audit.'

Section 51046(a) reporting requirements were restructured from a single run-on sentence into a numbered list, clearly separating the physical address of the host property (item 1) from associated listing information including marketplace identification number, website address, listing identification number, and property type (item 2). This makes the data elements local agencies can require more explicit.

Section 51046(c)(1) changed 'the local charge due and payable' to 'the local charge transient occupancy tax due and payable,' clarifying what is being documented in audit records.

Section 51046(c)(2) corrected a typo from 'costs association with an audit' to 'costs associated with an audit.'

Senator Allen was added as a coauthor of the bill.