Indian tribes get the same powers as cities over short-term rental platforms and lodging tax
Indian tribes that impose a transient occupancy tax by tribal law can use the same powers local agencies have over short-term rental platforms: requiring rental address reports, listing of tax certificates, and audits of tax the platforms collect.
Who it affects
Short-term rental platforms and Indian tribes with lodging taxes
When
This law takes effect on January 1, 2027. California laws take effect on January 1 of the year after they are signed, unless the law says otherwise.
- : Signed into law
- : This law takes effect
Official text
California SB 594: Short-Term Rental Facilitator Act of 2026.
On California Legislative Information. The official text is what counts; read it before you act.
Not legal advice. Plain-English summaries to help you find what changes and when. Not legal advice: read the official text, and ask a lawyer about your situation.