{"data":{"id":"us-ca/gov-50995","jurisdiction":"us-ca","citation":"GOV § 50995","heading":"","body":"(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.\n(b) Any costs associated with an audit or examination shall be paid for by the local agency.","path":["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.]"],"source_url":"https://downloads.leginfo.legislature.ca.gov/pubinfo_2025.zip","current_through":"2026-09-13","vintage":"","retrieved_at":"2026-09-14T05:56:33Z","sha256":"5855fb94ee18f1132ad5f0c3cc0aa3390dd5af843b27f0c35ac55838be03a1b9","source_id":"us-ca","stale":false,"prev":"us-ca/gov-50994","next":"us-ca/gov-50996"},"notice":"GroundRules: Original legal text. Not legal advice."}