CA SB133

Authorizes cities, counties, and city-counties to elect to allow hosting platforms to voluntarily collect and remit transient occupancy taxes on behalf of property operators within their jurisdictions.

Establishes two implementation timelines: platforms and jurisdictions notifying the Controller by March 1 and April 30, 2017 respectively begin collection on July 1, 2017; those notifying after those dates begin collection at least 6 months after notification.

Allows both platforms and jurisdictions to discontinue participation, with discontinuance effective at least 6 months after notification to the Controller.

Requires the Controller to conduct annual audits or reviews of participating platforms' tax collection and remittance by December 31 each year, and submit reports to participating jurisdictions without disclosing personally identifiable information.

Restricts audit and review authority to the Controller only; participating platforms are not subject to audit requests from individual jurisdictions and cannot be required to disclose operator personally identifiable information except by court order.