California SB346 allows local agencies to require short-term rental facilitators to report rental information for tax enforcement.
California SB346, known as the Short-Term Rental Facilitator Act of 2025, allows local agencies to require short-term rental facilitators to report rental information. This includes the physical address, assessor parcel number, and URL of each rental. The intent is to help cities and counties enforce the payment of transient occupancy taxes by guests. The bill defines "short-term rental facilitator" as an entity that facilitates rentals for 30 days or less through a marketplace. Local agencies can audit these facilitators to ensure tax collection and may impose fines for non-compliance.
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