California first

Tax & legal

The product is written as a marketplace. Live money is a legal event, not a deploy event. Other states are in the table, dark, until counsel enables them.

Nature of the relationship

GigRentals LLC does not take title and does not employ drivers or hosts.
We do not dispatch TNC trips or set Uber/Lyft/DoorDash fares (Period 3 stays on their policy).
An application or quote is not an offer. Possession needs inspection, hardware, countersignature, and payment.

Insurance periods (already in product math)

Period	When	Primary
1 Off-rental	Car with the owner	Owner personal / commercial
2 Possession, gig app OFF	Per-trip PVSP binder (§ 11580.24)	Driver named insured; owner additional insured; Lula/Tint/ABI
3 Gig app ON	Uber/Lyft/DoorDash engaged	TNC commercial; binder excess

Tax collection and information returns

rentalTaxBps() returns 0 until TAX_COLLECTION_ENABLED=true and a city BPS table is loaded. That is deliberate: charging the wrong TOT is worse than charging none in demo. Host/driver cash-outs in production require TAX_FORM_1099_ENABLED so Stripe Connect (or our own file) can emit 1099-K / 1099-NEC.

backend/shared/golive/compliance.ts

COMPLIANCE_JURISDICTION=US-CA   # only CA is liveMoneyAllowed
LEGAL_COUNSEL_REVIEWED=true
TAX_FORM_1099_ENABLED=true
TAX_COLLECTION_ENABLED=true
TAX_CITY_BPS_JSON={"sf":0,"la":0}  # counsel fills real bps

TX, NY, FL, WA, and IL exist in JURISDICTIONS with liveMoneyAllowed=false. Countrywide is a series of state packets, not a new server.

Public compliance pages

/privacy — CPRA notice at collection, categories, retention, rights
/cookies — session vs device snapshots; GPC
/privacy/request — access / delete / correct intake
/disclosures — marketplace, money, tax, insurance, E-SIGN, FCRA
/licenses — LLC, city, CDI, TOT, seller's permit, 1099, FCRA, no TNC/TCP
/tax — 2026 NEC $600 / 1099-K $2500 factors
/admin/compliance — desk copy of the data map and discovery sources

Inventory lives in lib/compliance/catalog.ts so the public pages and the desk cannot drift.