State Government / California / Legislation / SB 594
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Existing law, the Short-Term Rental Facilitator Act of 2025, authorizes a local agency 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 requires a short-term rental facilitator, in a jurisdiction that has adopted an ordinance, to include in the listing of a short-term rental any applicable local license number associated with the short-term rental and any transient occupancy tax certification issued by a local agency. Existing law authorizes a local agency to, 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, 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. This bill would enact the Short-Term Rental Facilitator Act of 2026. The bill would authorize an Indian tribe, as defined, to exercise the same powers a local agency has under the Short-Term Rental Facilitator Act of 2025. The bill would provide that an "ordinance" under the act refers to a tribal law of an Indian tribe imposing a transient occupancy tax.
Latest development · Sep 25, 2026
Chaptered by Secretary of State. Chapter 456, Statutes of 2026.
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Chaptered by Secretary of State. Chapter 456, Statutes of 2026.
Approved by the Governor.
Enrolled and presented to the Governor at 3 p.m.
Assembly amendments concurred in. (Ayes 40. Noes 0. Page 5942.) Ordered to engrossing and enrolling.
From committee: That the Assembly amendments be concurred in. (Ayes 6. Noes 0. Page 5925.)
From committee: Be re-referred to Com. on L. GOV. pursuant to Senate Rule 29.10(d). (Ayes 5. Noes 0. Page 5618.) Re-referred to Com. on L. GOV.
Re-referred to Com. on RLS. pursuant to Senate Rule 29.10(d).
In Senate. Concurrence in Assembly amendments pending.
Read third time. Passed. (Ayes 78. Noes 0. Page 6297.) Ordered to the Senate.
Ordered to third reading.
Read third time and amended.
Read second time. Ordered to third reading.
Read second time and amended. Ordered to second reading.
From committee: Do pass as amended. (Ayes 10. Noes 0.) (July 1).
From committee with author's amendments. Read second time and amended. Re-referred to Com. on L. GOV.
From committee with author's amendments. Read second time and amended. Re-referred to Com. on L. GOV.
Re-referred to Com. on L. GOV. pursuant to Assembly Rule 96.
From committee with author's amendments. Read second time and amended. Re-referred to Com. on E.S & T.M.
July 1 set for first hearing canceled at the request of author.
From committee with author's amendments. Read second time and amended. Re-referred to Com. on E.S & T.M.
Referred to Coms. on E.S & T.M. and NAT. RES.
In Assembly. Read first time. Held at Desk.
Read third time. Passed. (Ayes 27. Noes 9. Page 1385.) Ordered to the Assembly.
Read second time. Ordered to third reading.
From committee: Be ordered to second reading pursuant to Senate Rule 28.8.
Set for hearing April 21.
From committee: Do pass and re-refer to Com. on APPR. (Ayes 5. Noes 0. Page 634.) (April 2). Re-referred to Com. on APPR.
From committee with author's amendments. Read second time and amended. Re-referred to Com. on E.Q.
Set for hearing April 2.
Referred to Com. on E.Q.
From printer. May be acted upon on or after March 23.
Introduced. Read first time. To Com. on RLS. for assignment. To print.
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