Government Code section 50995

(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.

Source: Section 50995, https://leginfo.­legislature.­ca.­gov/faces/codes_displaySection.­xhtml?lawCode=GOV§ionNum=50995.­ (updated Jan. 1, 2026; accessed Dec. 29, 2025).

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Verified:
Dec. 29, 2025

§ 50995's source at ca​.gov