CA SB1072

Authorizes local agencies (cities, counties) to delegate collection of transient occupancy taxes on short-term rentals to the California Department of Tax and Fee Administration by enacting an ordinance, effective no earlier than six months after enactment and on a calendar quarter start date.

Requires online short-term rental facilitators engaged in business in California to collect local charges from purchasers and remit them quarterly to the department, which will deposit funds in a new Local Charges for Short-term Rentals Fund.

Defines "short-term rental" as occupancy of a home, house, or room in a home for 30 days or less that is facilitated by an online marketplace operator, and establishes that local agencies remain responsible for defending ordinance validity and processing refund claims.

Makes it a misdemeanor punishable by up to $1,000 fine and/or one year in county jail for department employees or others with access to filed returns to disclose information about local charges or business details without authorization.

Establishes that local agencies must pay their pro rata share of the department's collection and administration costs, with funds transmitted to local agencies at least quarterly.