Transient occupancy taxes: hosting platforms: collection.

Existing law authorizes a city, county, or city and county to impose taxes within its jurisdiction, as provided, including a transient occupancy tax. This bill would authorize a city, county, or city and county to elect to allow platforms, as defined, that elect to assume the responsibility of collecting and remitting transient occupancy taxes on behalf of operators, to collect and remit those taxes to that city, county, or city and county, as specified. For cities, counties, and cities and counties that notify the Controller of their election by April 30, 2017, and for platforms that notify the Controller of their election by March 1, 2017, this collection and remittance would begin on July 1, 2017. For platforms and cities, counties, or cities and counties that provide notifications to the Controller after those dates, the collection and remittance would begin at least 6 months after notification, as specified. The bill would authorize a city, county, or city and county to discontinue an election and would make this discontinuance effective at least 6 months after notification to the Controller. The bill would also authorize a platform to discontinue its election, entirely or in part, effective as specified. This bill, by December 31, 2018, 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 above-described provisions, would further require the Controller to submit a final report containing specific information to each city, county, or city and county in which the platform collected and remitted taxes, and would authorize the platform or the city, county, or city and county to appeal findings identified in the report, as provided. 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.