California Government Code

§ 50991

GOV § 50991 Effective Jan 1, 2026Div. 1 · Title 5 · Part 1 · Ch. 4.6

Statute text

All of the following definitions shall apply for purposes of this chapter:

(a)“Hotel” means a commercially operated hotel, motel, bed and breakfast inn, or similar transient lodging establishment, when all or part of the transient occupancy is or would be subject to tax under Section 7280 of the Revenue and Taxation Code. For purposes of this chapter, a “hotel” shall not include a short-term rental facilitator as defined in subdivision (g).

(b)“Local agency” means a city, county, or city and county.

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Legislative history

Added by Stats. 2025, Ch. 751, Sec. 2. (SB 346) Effective January 1, 2026.