Senate BillChaptered/SignedGovernment
SB 594: Short-Term Rental Facilitator Act of 2026.
What SB 594 does, verified September 26, 2026
The bill aims to regulate new class iii landfills by requiring a separate public hearing on environmental justice considerations. A county board of supervisors must hold a hearing to determine if the proposed landfill aligns with the county's environmental justice goals and policies. If the proposed landfill meets the conditions, a state agency can issue a waste discharge permit. The bill also requires reimbursement for costs mandated by the state if the commission on state mandates determines that the bill imposes additional duties on local agencies.
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Last action: Chaptered by Secretary of State. Chapter 456, Statutes of 2026. (2026-09-25)Alert me
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| Sep. 25, 2026 | Chaptered by Secretary of State. Chapter 456, Statutes of 2026. |
| Sep. 25, 2026 | Approved by the Governor. |
| Sep. 02, 2026 | Enrolled and presented to the Governor at 3 p.m. |
| Aug. 27, 2026 | Assembly amendments concurred in. (Ayes 40. Noes 0.) Ordered to engrossing and enrolling. |
| Aug. 26, 2026 | From committee: That the Assembly amendments be concurred in. (Ayes 6. Noes 0.) |
Latest bill textEnrolled version, August 30, 2026 · 1,372 words
| Enrolled August 30, 2026 |
| Passed IN Senate August 27, 2026 |
| Passed IN Assembly August 20, 2026 |
| Amended IN Assembly August 12, 2026 |
| Amended IN Assembly July 02, 2026 |
| Amended IN Assembly June 23, 2026 |
| Amended IN Assembly June 18, 2026 |
| Amended IN Assembly June 03, 2026 |
| Amended IN Assembly June 24, 2025 |
| Amended IN Senate March 24, 2025 |
CALIFORNIA LEGISLATURE— 2025–2026 REGULAR SESSION
Senate Bill
No. 594
| Introduced by Senator Padilla (Coauthor: Assembly Member Wallis) |
February 20, 2025 |
An act to add Chapter 4.7 (commencing with Section 50997) to Part 1 of Division 1 of Title 5 of the Government Code, relating to local government.
LEGISLATIVE COUNSEL'S DIGEST
SB 594, Padilla. Short-Term Rental Facilitator Act of 2026.
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.
The people of the State of California do enact as follows:
SECTION 1.
Chapter 4.7 (commencing with Section 50997) is added to Part 1 of Division 1 of Title 5 of the Government Code, to read:CHAPTER 4.7. Short-Term Rental Facilitator Act of 2026
50997.
(a) This chapter shall be known, and may be cited, as the “Short-Term Rental Facilitator Act of 2026.”(b) This chapter shall only apply to an Indian tribe that adopts an ordinance that makes the provisions of this chapter applicable within its jurisdictional boundaries.
50997.1.
For purposes of this chapter:(a) “Hotel” means a commercially operated hotel, motel, bed and breakfast inn, or similar transient lodging establishment, when all or part of the transient occupancy is or would be subject to tax under tribal law of an Indian tribe. For purposes of this chapter, a “hotel” shall not include a short-term rental facilitator as defined in subdivision (g).
(b) “Indian tribe” means any Indian tribe, band, nation, or other organized group or community located in California or with lands that extend into California, that is recognized as eligible for the special programs and services provided by the United States to Indians because of their status as Indians.
(c) “Marketplace” means a physical or electronic place, including, but not limited to, a store, booth, internet website, catalog, television or radio broadcast, or a dedicated sales software application, where a marketplace seller facilitates the occupancy of a short-term rental for delivery in this state regardless of whether the short-term rental, marketplace seller, or marketplace has a physical presence in this state.
(d) “Ordinance” refers to a tribal law of an Indian tribe, imposing a transient occupancy tax.
(e) “Purchaser” means a person who is required to pay the transient occupancy tax and who uses a short-term rental facilitator to facilitate the occupation of a short-term rental within the jurisdiction of the Indian tribe imposing the transient occupancy tax.
(f) “Short-term rental” means the occupancy of a home, house, a room in a home or house, a campsite, or other lodging that is not a hotel in this state for a period of 30 consecutive days or less and under any other circumstances specified by the Indian tribe in its ordinance that is facilitated by a short-term rental facilitator.
(g) “Short-term rental facilitator” means a person or entity that facilitates for consideration, regardless of whether it is deducted as fees from the transaction, the occupancy of a short-term rental that is not owned by the person facilitating the rental, through a marketplace operated by the person or a related person or entity, and that does both of the following:
(1) Directly or indirectly, through one or more related persons, engages in any of the following:
(A) Transmits or otherwise communicates the offer or acceptance between the purchaser and the operator.
(B) Owns or operates the infrastructure, electronic or physical, or technology that brings purchasers and operators together.
(C) Provides a virtual currency that purchasers are allowed or required to use to facilitate the occupancy of a short-term rental from the operator.
(D) Software development or research and development activities related to any of the activities described in paragraph (2), if such activities are directly related to facilitating short-term rentals.
(2) Directly or indirectly, through one or more related persons, engages in any of the following activities with respect to facilitating short-term rentals:
(A) Payment processing services.
(B) Listing homes, houses, or rooms in homes or houses, campsites, or other lodgings that are not a hotel or motel, and that are not owned by that person or a related person, for rental on a short-term basis.
(C) Setting prices.
(D) Branding short-term rentals as those of the short-term rental facilitator.
(E) Taking orders or reservations.
(h) “Transient Occupancy Tax” means a tax imposed by an Indian tribe on the privilege of occupying a short-term rental as specified and defined by the Indian tribe in its ordinance.
50997.2.
(a) Upon request by the Indian tribe, each short-term rental facilitator shall report, in the form and manner prescribed by the Indian tribe, the physical address, including nine-digit ZIP Code, of each short-term rental during the reporting period.(b) If the information provided by the short-term rental facilitator pursuant to subdivision (a) is not sufficient for the Indian tribe to identify a specific short-term rental at the provided address, the Indian tribe may request the following:
(1) The assessor parcel number of each short-term rental, if available.
(2) The URL associated with the specific short-term rental listing.
(3) Information exclusively related to the identification of an accessory dwelling unit, guest house, or single unit of a timeshare or multifamily housing project located at a single address, which is located at the address or assessor parcel number requested.
(c) Except as provided in subdivision (d), the reporting period in subdivision (a) may be no more frequently than in intervals of every 3 months within a 12-month period.
(d) The reporting period in subdivision (a) may be monthly if an Indian tribe requires remittance of transient occupancy tax monthly.
(e) An Indian tribe may make the failure of a short-term rental facilitator to report the information required by this section subject to an administrative fine or penalty pursuant to tribal law of an Indian tribe.
50997.3.
A short-term rental facilitator shall include in the listing of a short-term rental any applicable license number associated with the short-term rental and any transient occupancy tax certification issued by an Indian tribe.50997.4.
(a) An Indian tribe may 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 Indian tribe if the short-term rental facilitator is responsible for collecting and remitting the transient occupancy tax to the Indian tribe pursuant to an ordinance, tribal law, or collection agreement.(b) Any costs associated with an audit or examination shall be paid for by the Indian tribe.
50997.5.
Nothing in this chapter shall be construed to preempt an Indian tribe from adopting an ordinance that regulates short-term rentals, short-term rental facilitators, or the payment and collection of transient occupancy taxes in a manner different from the procedures prescribed in this chapter.Text of SB 594 as enrolled, from the official record. Connect Plus keeps every version and highlights what changed.Compare versions