SB 346: Local agencies: transient occupancy taxes: short-term rental facilitator.

A local agency can enact an ordinance requiring a short-term rental facilitator to report the physical address of each short-term rental during a reporting period. The agency can request additional information if the address is insufficient to identify a specific rental. Failure to file the report may result in an administrative fine or penalty. The agency can also initiate an audit of a short-term rental facilitator. The ordinance can also require the facilitator to include local license numbers and transient occupancy tax certifications in the listing of a short-term rental. This does not preempt local agencies from adopting different regulations.