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Bill > AB1220


CA AB1220

CA AB1220
Transient occupancy taxes: residential short-term rentals units.


summary

Introduced
02/27/2015
In Committee
03/23/2015
Crossed Over
Passed
Dead
02/01/2016

Introduced Session

2015-2016 Regular Session

Bill Summary

An act to add Section 7282.1 to the Revenue and Taxation Code, relating to local government.

AI Summary

This bill prohibits local governments, including charter cities, from imposing a transient occupancy tax, which is a tax on the privilege of occupying lodging, on residential short-term rental units. A residential short-term rental unit is defined as a home or apartment rented out for sleeping accommodations for less than 90 days. The bill's intent is to create statewide uniformity and fairness by exempting these types of rentals from local taxes, recognizing this as a matter of statewide concern rather than a local municipal affair.

Committee Categories

Government Affairs

Sponsors (1)

Last Action

From committee: Filed with the Chief Clerk pursuant to Joint Rule 56. (on 02/01/2016)

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