GroundRules
GOV § 50995
Where this section sits in the code
- Government Code - GOV
- TITLE 5. LOCAL AGENCIES [50001. - 57607.]
- DIVISION 1. CITIES AND COUNTIES [50001. - 52203.]
- PART 1. POWERS AND DUTIES COMMON TO CITIES AND COUNTIES [50001. - 51299.4.]
- CHAPTER 4.6. The Short-Term Rental Facilitator Act of 2025 [50990. - 50996.]
(a) A local agency 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 local agency 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.
(b) Any costs associated with an audit or examination shall be paid for by the local agency.
Collected 2026-09-14T05:56:33Z. Source file · JSON