California SB594 regulates short-term rental facilitators, requiring them to report rental details to Indian tribes.

California SB594, the Short-Term Rental Facilitator Act of 2026, mandates that short-term rental facilitators include applicable license numbers and transient occupancy tax certifications in their listings. It allows Indian tribes to audit facilitators' records for tax collection and sets reporting requirements for facilitators. These include providing rental addresses and URLs, and may include accessory dwelling unit details. The act does not preempt tribal ordinances regulating short-term rentals.

California SB594 regulates short-term rental facilitators, requiring them to report rental details to Indian tribes.

California SB594, the Short-Term Rental Facilitator Act of 2026, mandates that short-term rental facilitators include applicable license numbers and transient occupancy tax certifications in their listings. It allows Indian tribes to audit facilitators' records for tax collection and sets reporting requirements for facilitators. These include providing rental addresses and URLs, and may include accessory dwelling unit details. The act does not preempt tribal ordinances regulating short-term rentals.