§ 50995
77 words·~1 min read·
/ca/government-code/50995A research copy — for the controlling text, always check the official state or federal source. Not legal advice.
(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.