CA SB848

Establishes that transient occupancy taxes apply only to rent received by lodging operators for transient accommodations, with rent from travel agents or intermediaries taxed at the wholesale rate contracted for that date.

Prohibits taxation of any amounts charged or retained by travel agents or intermediaries for providing travel booking services, regardless of whether such amounts are separately stated.

Requires all transient occupancy taxes collected by travel agents or intermediaries to be remitted to the applicable city, county, or city and county imposing the tax.

Exempts property owners or authorized agents from liability for transient occupancy taxes if the tax is not collected or required to be collected by them.

Declares that this legislation is declaratory of existing law and takes effect immediately as an urgency statute.