Short-Term Rental Facilitator Act of 2026.

Section 50997.1 introductory language was corrected from the erroneous 'All of the following definitions apply for For purposes of this chapter' to the clean 'For purposes of this chapter.' This is a drafting fix with no policy impact.

Standard enrolled-bill elements were added: Senate passage date (August 27, 2026), Assembly passage date (August 20, 2026), Governor receipt and approval signature blocks.

Amendment history dates, line numbers, the 'as amended' designation in the digest, and the vote/appropriation/fiscal committee summary line were all removed as part of standard enrollment formatting.

Assembly Member Wallis was added as a coauthor alongside Senator Padilla.

The definition of 'Hotel' was corrected to remove an erroneous cross-reference. It previously read 'as defined in subdivision (i). (g).' and now correctly reads 'as defined in subdivision (g).'

All six sections that would have amended the existing Short-Term Rental Facilitator Act of 2025 (Sections 50990, 50991, 50993, 50994, 50995, and 50996) were deleted. The bill no longer changes the existing law governing local agencies.

The bill's operative language changed from 'amend Sections 50990, 50991, 50993, 50994, 50995, and 50996 of the Government Code, add Chapter 4.7' to simply 'add Chapter 4.7 (commencing with Section 50997) to Part 1 of Division 1 of Title 5 of the Government Code.' The bill is now purely additive.

In the new standalone chapter, the cross-reference in the hotel definition was corrected from 'subdivision (i)' to 'subdivision (g)' to match the renumbered definitions in the new chapter structure.

The legislative digest subtitle changed from 'Short-term rental facilitators: Indian tribes' to simply 'Short-Term Rental Facilitator Act of 2026,' and the description of the ordinance definition was tightened to specify it refers to a tribal law imposing a transient occupancy tax.

A new Chapter 4.7 (Sections 50997 through 50997.5) was added to the Government Code, creating the 'Short-Term Rental Facilitator Act of 2026' that applies only to Indian tribes adopting an ordinance within their jurisdictional boundaries.

The bill no longer amends the existing 2025 Act to include Indian tribes alongside local agencies. Instead, tribal authority is housed in a separate chapter, keeping the 2025 Act focused on government agencies (local agencies and tribes) while giving tribes a dedicated framework.

In the new tribal chapter, 'Hotel' is defined by reference to tribal law rather than Section 7280 of the Revenue and Taxation Code, and 'Ordinance' refers only to a tribal law (not a local agency ordinance).

In the existing 2025 Act (Section 50991(j)), the definition of 'Transient Occupancy Tax' was narrowed from 'a tax or an assessment imposed by a government agency' to just 'a tax imposed by a government agency,' removing assessments from the definition.

New Section 50997.5 adds an anti-preemption provision stating that nothing in the new chapter preempts an Indian tribe from adopting ordinances regulating short-term rentals, facilitators, or tax collection in a manner different from the procedures prescribed in the chapter.

The new tribal chapter includes reporting requirements (Section 50997.2), listing requirements for license numbers and tax certifications (Section 50997.3), and audit authority (Section 50997.4) that mirror the existing local agency provisions but are tailored to tribal jurisdiction.

Removed new Public Resources Code Section 40060.5, which would have prohibited a state agency from issuing a waste discharge permit for a new Class III landfill unless the county board of supervisors held a publicly noticed hearing on environmental justice consistency and submitted findings to the regional water board.

Replaced 'local government agency' with 'government agency' throughout the short-term rental facilitator provisions (Sections 50990, 50991, 50993, 50994, 50995, and 50996 of the Government Code), broadening the defined scope to more explicitly include Indian tribes as covered entities.

Removed the state mandate reimbursement provision (Section 2) that would have required the state to reimburse local agencies for costs associated with the new county landfill hearing duties.

Changed 'local license number' to 'license number' in Section 50994, removing the word 'local' so that tribal-issued licenses are also covered when short-term rental facilitators must display license numbers in listings.

Corrected a cross-reference error in Section 50991(a) from 'subdivision (g). (i)' to 'subdivision (i)' and changed 'shall apply' to 'apply' in the definitions section introduction.

Indian tribes are now authorized to exercise the same powers as local agencies under the Short-Term Rental Facilitator Act of 2025, including enacting tribal laws requiring facilitators to report rental addresses, include license numbers in listings, and submit to tax audits.

New definition of 'Indian tribe' added to Government Code Section 50991, covering any federally recognized tribe, band, nation, or organized group located in or with lands extending into California.

The term 'Government agency' is expanded from just local agencies to include Indian tribes, and 'Ordinance' is expanded to include tribal laws of an Indian tribe.

'Transient Occupancy Tax' is broadened to include not only a tax but also an assessment imposed by a local government agency or Indian tribe on the privilege of occupying a short-term rental.

Enforcement provisions in Sections 50993 and 50995 now reference tribal law as an alternative to local ordinance for administrative fines, penalties, and audit authority.

The landfill environmental justice section (Public Resources Code Section 40060.5) was renumbered from Section 1 of the bill to a later section number to accommodate the new short-term rental provisions, with no substantive policy change to the landfill requirements.

The entire amendment to Section 40060 was deleted. This removed provisions that prohibited regional water boards from issuing waste discharge permits for new landfills or lateral expansions on former gravel/sand mining land, the variance process, and the specific ban on variances within the Main San Gabriel Groundwater Basin.

New conditions added to Section 40060.5(b): the county board of supervisors must hold a separate publicly noticed hearing to consider whether the proposed landfill is consistent with the environmental justice element of the county's general plan (per Government Code Section 65302(h)), include a summary of its evaluation in the hearing record, and submit that summary plus all public comments to the regional water board as part of permit review.

If a jurisdiction has not adopted an environmental justice element under Government Code Section 65302(h), the local enforcement agency must consider available environmental justice indicators including CalEnviroScreen data and other community health metrics when evaluating potential disproportionate impacts.

A new definition for 'CalEnviroScreen' was added as a standalone defined term, separate from its prior reference within the 'environmental justice community' definition.

A new Section 2 was added providing that if the Commission on State Mandates determines the act contains costs mandated by the state, reimbursement to local agencies and school districts shall be made pursuant to Government Code Part 7 (Section 17500 et seq.).

The bill's fiscal designation changed from 'Fiscal committee: no' and 'State-mandated local program: no' to 'Fiscal committee: yes' and 'State-mandated local program: yes,' reflecting the new county-level duties imposed by the amendment.

New Section 40060.5 prohibits a state agency from issuing a waste discharge permit for a new Class III landfill until a local enforcement agency holds a separate publicly noticed hearing and certifies to the department that the landfill will not disproportionately impact or harm an environmental justice community.

Defines 'environmental justice community' as an area with a Pollution Burden score in the 90th percentile per CalEnviroScreen, referencing Health and Safety Code Section 39711.

Defines 'new Class III landfill' as a Class III landfill that has not previously been issued a waste discharge permit or previously received waste on or before January 1, 2026.

Section 40060 received nonsubstantive edits: grammar corrections (removing 'which that' constructions), removal of an outdated regulatory citation for the Class III landfill definition, and correction of a cross-reference from 'this title' to 'this division.'

Fiscal committee designation changed from 'no' to 'yes,' indicating the bill now requires fiscal analysis due to new obligations on local enforcement agencies.