California 2015-2016 Regular Session Status: In Committee 1 D cosponsors

SB 1102 — Transient occupancy taxes: hosting platforms.

Last action — May 27 hearing: Held in committee and under submission.

  1. ✓
    Introduced
  2. 2
    In Committee
  3. 3
    Passed Senate
  4. 4
    Passed Assembly
  5. 5
    To Executive
  6. 6
    Enacted

This bill died with 2015-2016 Regular Session. It reached “In Committee” and never advanced before the session ended, so it can no longer move — a new version would have to be reintroduced in the current session.

This bill is no longer active — its legislative session has ended, so there is no live prognosis. It would have to be reintroduced in the current session to move again.

Summary

(1) Existing law authorizes a city, county, or city and county to impose a tax on the privilege of occupying a room or other living space in a hotel, inn, tourist home or house, motel, or other lodging unless the occupancy is for a period of more than 30 days. This bill, on and after July 1, 2017, would require every platform, as defined, that elects to assume the responsibility of collecting and remitting transient occupancy taxes on behalf of an operator to collect and remit the amount of the tax levied on a rental transaction facilitated by the platform for a unit that is offered for tourist or transient use and is located within a city, county, or city and county that has not elected to retain the responsibility for directly collecting the tax from operators, as specified. The bill would authorize a platform to make its election to assume responsibility, and a city, county, or city and county to make its election to retain responsibility, by notifying the Controller of the election on or before April 30, 2017. The bill would authorize a platform that does not make its election by April 30, 2017, to elect to assume responsibility by notifying the Controller on or after July 1, 2017, and would make this election effective 6 months after the Controller's receipt of the notification or on the date specified in the notice, whichever is later. The bill would authorize a platform to discontinue an election, and a city, county, or city and county to make or discontinue an election, by notifying the Controller on or before June 30, 2019, or June 30 of any odd-numbered year thereafter, and would make this discontinuance or election effective on July 1, 2020, or July 1 of the first even-numbered year after notification. This bill, commencing on January 1, 2017, and by December 31 of each year thereafter, would require the Controller to review or audit a platform's collection and remittance of tax revenue pursuant to the bill and would prohibit the Controller or any person who obtains access to information contained in, or derived from, the review or audit to disclose information pertaining to any platform or other person required to provide information subject to audit or review, as specified. The bill would provide that a platform and a city, county, or city and county that, on or before June 1, 2016, have entered into a binding legal agreement relating to the collection of transient occupancy taxes are bound by the agreement and are required to notify the Controller of the agreement, that any election made to the Controller by the platform or the city, county, or city and county is not effective as to any other party to the agreement, and that the platform's collection and remittance of transient occupancy taxes pursuant to the agreement are not subject to audit or review by the Controller pursuant to the bill, unless the platform and the city, county, and city and county mutually agree to terminate the agreement. (2) The California Constitution authorizes a city or county to make and enforce within its limits all local, police, sanitary, and other ordinances and regulations not in conflict with general laws. This bill would find and declare that providing short-term rental online platforms with uniform transient occupancy tax administration requirements is a matter of statewide concern, and that the bill therefore applies to charter cities, charter counties, and charter cities and counties. (3) Existing constitutional provisions require that a statute that limits the right of access to the meetings of public bodies or the writings of public officials and agencies be adopted with findings demonstrating the interest protected by the limitation and the need for protecting that interest. This bill would make legislative findings to that effect. (4) The California Constitution requires local agencies, for the purpose of ensuring public access to the meetings of public bodies and the writings of public officials and agencies, to comply with a statutory enactment that amends or enacts laws relating to public records or open meetings and contains findings demonstrating that the enactment furthers the constitutional requirements relating to this purpose. This bill would make legislative findings to that effect.

Bill Text

Action History

  1. May 27 hearing: Held in committee and under submission.

  2. Set for hearing May 27.

  3. May 9 hearing: Placed on APPR. suspense file.

  4. Set for hearing May 9.

  5. April 25 set for first hearing canceled at the request of author.

  6. Set for hearing April 25.

  7. From committee: Do pass and re-refer to Com. on APPR. (Ayes 5. Noes 0. Page 3517.) (April 13). Re-referred to Com. on APPR.

  8. From committee with author's amendments. Read second time and amended. Re-referred to Com. on GOV. & F.

  9. Set for hearing April 13.

  10. Referred to Com. on GOV. & F.

  11. From printer. May be acted upon on or after March 19.

  12. Introduced. Read first time. To Com. on RLS. for assignment. To print.

Sponsors

Sponsorship breakdown

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1 sponsors · 0 co-sponsors · 121 not signed on

Sponsors (1)

Co-sponsors (0)

None.

Not signed on (121)

121 members have not signed on to this bill.

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"Not signed on" means a member has not sponsored or co-sponsored this bill — it does not imply opposition. Members flagged Voted No have a recorded No vote on this bill.

Whip count is in markup. Polling the chamber and every recorded vote this session. Only the first open is slow. It’s instant for you after this. Calling the roll · Tallying · Engrossing

Votes

Placed on suspense file

Passed 6 Yea · 0 Nay · 1 Other
Party YeaNayPresentNot Voting
Unaffiliated 5001
Democratic 1000
Total 6001
% of votes cast 86%0%0%14%
How each member voted (7)
Member Party Vote
Bates — Not Voting
Beall — Yea
Hill — Yea
Lara — Yea
Mendoza — Yea
Nielsen — Yea
McGuire, Mike Democratic Yea

Official roll call →

Subjects

public-safety taxation housing
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Frequently asked questions

What does SB 1102 do?
(1) Existing law authorizes a city, county, or city and county to impose a tax on the privilege of occupying a room or other living space in a hotel, inn, tourist home or house, motel, or other lodging unless the occupancy is for a period of more than 30 days. This bill, on and after July 1, 2017, would require every platform, as defined, that elects to assume the responsibility of collecting and remitting transient occupancy taxes on behalf of an operator to collect and remit the amount of the tax levied on a rental transaction facilitated by the platform for a unit that is offered for tourist or transient use and is located within a city, county, or city and county that has not elected to retain the responsibility for directly collecting the tax from operators, as specified. The bill would authorize a platform to make its election to assume responsibility, and a city, county, or city and county to make its election to retain responsibility, by notifying the Controller of the election on or before April 30, 2017. The bill would authorize a platform that does not make its election by April 30, 2017, to elect to assume responsibility by notifying the Controller on or after July 1, 2017, and would make this election effective 6 months after the Controller's receipt of the notification or on the date specified in the notice, whichever is later. The bill would authorize a platform to discontinue an election, and a city, county, or city and county to make or discontinue an election, by notifying the Controller on or before June 30, 2019, or June 30 of any odd-numbered year thereafter, and would make this discontinuance or election effective on July 1, 2020, or July 1 of the first even-numbered year after notification. This bill, commencing on January 1, 2017, and by December 31 of each year thereafter, would require the Controller to review or audit a platform's collection and remittance of tax revenue pursuant to the bill and would prohibit the Controller or any person who obtains access to information contained in, or derived from, the review or audit to disclose information pertaining to any platform or other person required to provide information subject to audit or review, as specified. The bill would provide that a platform and a city, county, or city and county that, on or before June 1, 2016, have entered into a binding legal agreement relating to the collection of transient occupancy taxes are bound by the agreement and are required to notify the Controller of the agreement, that any election made to the Controller by the platform or the city, county, or city and county is not effective as to any other party to the agreement, and that the platform's collection and remittance of transient occupancy taxes pursuant to the agreement are not subject to audit or review by the Controller pursuant to the bill, unless the platform and the city, county, and city and county mutually agree to terminate the agreement. (2) The California Constitution authorizes a city or county to make and enforce within its limits all local, police, sanitary, and other ordinances and regulations not in conflict with general laws. This bill would find and declare that providing short-term rental online platforms with uniform transient occupancy tax administration requirements is a matter of statewide concern, and that the bill therefore applies to charter cities, charter counties, and charter cities and counties. (3) Existing constitutional provisions require that a statute that limits the right of access to the meetings of public bodies or the writings of public officials and agencies be adopted with findings demonstrating the interest protected by the limitation and the need for protecting that interest. This bill would make legislative findings to that effect. (4) The California Constitution requires local agencies, for the purpose of ensuring public access to the meetings of public bodies and the writings of public officials and agencies, to comply with a statutory enactment that amends or enacts laws relating to public records or open meetings and contains findings demonstrating that the enactment furthers the constitutional requirements relating to this purpose. This bill would make legislative findings to that effect.
Who sponsors SB 1102?
SB 1102 is sponsored by McGuire, Mike (Democratic).
What is the current status of SB 1102?
This bill died with 2015-2016 Regular Session. It reached “In Committee” and never advanced before the session ended, so it can no longer move — a new version would have to be reintroduced in the current session.
Where can I track SB 1102?
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