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Updated:   2026-02-23

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                <ns0:Id>20250AB__195399INT</ns0:Id>
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                                <ns0:ActionText>INTRODUCED</ns0:ActionText>
                                <ns0:ActionDate>2026-02-13</ns0:ActionDate>
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                        <ns0:SessionYear>2025</ns0:SessionYear>
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                        <ns0:MeasureNum>1953</ns0:MeasureNum>
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                <ns0:AuthorText authorType="LEAD_AUTHOR">Introduced by Assembly Member Lowenthal</ns0:AuthorText>
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                                <ns0:House>ASSEMBLY</ns0:House>
                                <ns0:Name>Lowenthal</ns0:Name>
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                <ns0:Title> An act to amend Section 50991 of the Government Code, relating to local government. </ns0:Title>
                <ns0:RelatingClause>local government</ns0:RelatingClause>
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                        <ns0:Subject>Short-term rental facilitator.</ns0:Subject>
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                        <html:p>Existing law, the Short-Term Rental Facilitator Act of 2025, authorizes a local agency, defined to mean a city, county, or city and county, to enact an ordinance to require a short-term rental facilitator, as defined, to report, in the form and manner prescribed by the local agency, the physical address of each short-term rental, as defined, during the reporting period. Existing law defines key terms for its purposes.</html:p>
                        <html:p>This bill would make a nonsubstantive change to these provisions.</html:p>
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                <ns0:Preamble>The people of the State of California do enact as follows:</ns0:Preamble>
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                        <ns0:Num>SECTION 1.</ns0:Num>
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                                Section 50991 of the
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                                 is amended to read:
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                                        <ns0:Num>50991.</ns0:Num>
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                                                        <html:p>For the purposes of this chapter, all of the following definitions shall apply:</html:p>
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                                                                (a)
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                                                                “Hotel” means a commercially operated hotel, motel, bed and breakfast inn, or similar transient lodging establishment, when all or part of the transient occupancy is or would be subject to tax under Section 7280 of the Revenue and Taxation Code. For purposes of this chapter, a “hotel” shall not include a short-term rental facilitator as defined in subdivision
                                  (g).
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                                                                (b)
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                                                                “Local agency” means a city, county, or city and county.
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                                                                (c)
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                                                                “Marketplace” means a physical or electronic place, including, but not limited to, a store, booth, internet website, catalog, television or radio broadcast, or a dedicated sales software application, where a marketplace seller facilitates the occupancy of a short-term rental for delivery in this state regardless of whether the short-term rental, marketplace seller, or marketplace has a physical presence in this state.
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                                                                (d)
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                                                                “Ordinance” refers to an ordinance of a local agency imposing a transient occupancy tax.
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                                                                (e)
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                                                                “Purchaser” means a person who is required to pay the transient occupancy tax and who uses a short-term rental facilitator to facilitate the occupation of a short-term rental within the jurisdiction of the local agency imposing the transient occupancy tax.
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                                                                (f)
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                                                                “Short-term rental” means the
                                  occupancy of a home, house, a room in a home or house, a campsite, or other lodging that is not a hotel in this state for a period of 30 consecutive days or less and under any other circumstances specified by the local agency in its ordinance that is facilitated by a short-term rental facilitator.
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                                                                (g)
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                                                                “Short-term rental facilitator” means a person or entity that facilitates for consideration, regardless of whether it is deducted as fees from the transaction, the occupancy of a short-term rental that is not owned by the person facilitating the rental, through a marketplace operated by the person or a related person or entity, and that does both of the following:
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                                                                (1)
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                                                                Directly or indirectly, through one or more related persons, engages in any of the following:
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                                                                (A)
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                                                                Transmits or otherwise communicates the offer or acceptance between the purchaser and the operator.
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                                                                (B)
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                                                                Owns or operates the
                                  infrastructure, electronic or physical, or technology that brings purchasers and operators together.
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                                                                (C)
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                                                                Provides a virtual currency that purchasers are allowed or required to use to facilitate the occupancy of a short-term rental from the operator.
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                                                                (D)
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                                                                Software development or research and development activities related to any of the activities described in paragraph (2), if such activities are directly related to facilitating short-term rentals.
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                                                                (2)
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                                                                Directly or indirectly, through one or more related persons, engages in any of the following activities with respect to facilitating short-term rentals:
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                                                                (A)
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                                                                Payment processing services.
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                                                                (B)
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                                                                Listing homes, houses, or rooms in homes or houses, campsites, or other lodgings that are not a hotel or motel, and that are not owned by that person or a related person, for rental on a short-term basis.
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                                                                (C)
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                                                                Setting prices.
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                                                                (D)
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                                                                Branding short-term rentals as those of the short-term rental facilitator.
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                                                                (E)
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                                                                Taking orders or reservations.
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                                                                (h)
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                                                                “Transient Occupancy Tax” means a tax imposed by a local agency on the privilege of occupying a short-term rental as specified and defined by the local agency in its ordinance.
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