§ 50995

(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.

(Added by Stats. 2025, Ch. 751, Sec. 2. (SB 346) Effective January 1, 2026.)