CA SB1102

Requires online platforms that facilitate short-term rentals to collect and remit transient occupancy taxes on behalf of operators starting July 1, 2017, unless the local jurisdiction elects to collect taxes directly from operators.

Platforms and local jurisdictions may elect their collection responsibility by notifying the State Controller by April 30, 2017, with elections taking effect immediately upon receipt; platforms electing after July 1, 2017 take effect 6 months after notification.

Authorizes the State Controller to review and audit platform tax collection annually beginning January 1, 2017, and requires confidentiality protections preventing disclosure of taxpayer and operator information obtained during audits.

Grandfathers existing binding agreements between platforms and local jurisdictions entered into before June 1, 2016, exempting them from audit requirements unless both parties mutually agree to terminate.

Declares uniform transient occupancy tax requirements for platforms to be a matter of statewide concern applicable to all cities and counties, including charter jurisdictions.