Short-Term Rental Facilitator Act of 2025 (SB 346)
City Council Meeting
April 21, 2026
What Is SB 346?
A new state law that gives cities more tools to oversee Short‑Term Rentals.
Applies to online platforms (Facilitators) like Airbnb and VRBO.
Evolution of Short-Term Rentals
Cities impose a Transient Occupancy Tax (TOT) of 14% on the short-term rentals of all properties for stays of 30 days or less.
Over the past decade, short-term rental (STR) activity has trended towards residential properties, which are predominantly listed on online platforms.
These platforms act as intermediaries, advertising properties, processing payments, and managing reservations on behalf of property owners.
Why Was SB 346 Introduced?
While these platforms have expanded lodging options within Alameda, they have also complicated local enforcement of TOT.
Currently, cities receive limited information about these STRs from online rental platforms, as reporting requirements are different from commercial properties.
With no specific property details, it has become difficult to determine whether all TOT is being collected.
SB 346 took effect in January 2026 to address this growing enforcement challenge by requiring greater transparency and reporting from STR platforms.
What SB 346 Allows Cities to Do
Require online platforms to share basic rental information. Which will:
Allow staff to verify the amount of TOT remitted by STR platforms Review and confirm remittances down to the exact short-term rental property Obtain a clearer understanding of the STR activity occurring within the City.
Improve the ability to identify unregistered or non-compliant property owners.
What Information May Be Requested?
Assessor Parcel Number (APN)
Platform Listing Identification Number
Physical Property Address
TOT Remittance Amount per Property (via Audit)
Other Relevant Property Information
What Adoption Would Mean for Alameda?
Revenue Protection: Improves our ability to capture TOT owed to the City.
Neighborhood Protection: Provides greater visibility into where Short-Term Rentals operate.
Equity: Allows us to apply our laws fairly across all types of lodging providers.
Efficiency: Reduces staff time spent on manual investigations by enabling data-driven compliance efforts.
What SB 346 Does NOT Do
Does NOT create a new tax.
Does NOT increase the TOT rate.
Does NOT ban short‑term rentals.
Does NOT impose any new obligations on property owners.
In Conclusion…
SB 346 improves transparency and fairness.
Helps cities enforce existing TOT rules.
Will NOT ban STR or impose any new obligations on property owners.
Obtain a clearer understanding of the STR activity occurring within the City.
Requires the Finance Department to obtain City Council approval before requesting information from STR Platforms.