Short-Term Rental Facilitator Act of 2026

The law gives tribes tools to identify short-term rentals in their jurisdictions and administer tribal transient occupancy taxes. It applies only when a tribe adopts a tribal tax law making the chapter applicable.

What the law does ​

• Authorizes tribes to require facilitators to report each rental's physical address and nine-digit ZIP Code, generally quarterly or monthly when tax remittances are monthly.
• Allows tribes to request parcel numbers, listing URLs, and unit-identifying information when an address alone cannot identify the rental.
• Allows tribal penalties for reporting failures under tribal law.
• Requires facilitators to display applicable tribal license numbers and tribal transient occupancy-tax certifications in listings.
• Allows tribes to audit facilitators' tax-receipt records when facilitators collect and remit the tribal tax; tribes pay audit costs.
• Preserves tribes' authority to regulate short-term rentals and tax collection differently from these procedures.

Who it affects ​

• Indian tribes that adopt a transient occupancy-tax law applying these provisions within their jurisdictions.
• Short-term rental facilitators, including marketplace operators that list rentals, process payments, set prices, brand rentals, or take reservations.
• Guests who pay tribal transient occupancy taxes on qualifying stays of 30 consecutive days or less.

Context ​

The chapter covers rentals in California that are not hotels and does not apply unless an Indian tribe opts in through its tribal law.