Compliance Initiative
Marin County Uniform Transient Occupancy Tax Ordinance 3.05 was established in 1966. The Department of Finance established a new set of TOT Compliance Initiatives in 2018, which include the following elements (in the order of operational priority):
- Amend TOT Ordinance to include Certificate of Tax Lien and Tax Clearance Certification.
- Upgrade TOT system to provide online registration, reporting and payment services.
- Identify and communicate with non-compliant operators before initiating legal action.
- Establish TOT remittance agreements with other online reservation platforms.
Operator's Responsibilities
Operators are responsible for ensuring compliance with the County’s governing laws, including registration, collection and remittance of any TOT taxes that apply to their accommodations when payment is collected.
Transient Guest Responsibilities
Every guest (transient) occupying any short-term rental for any period less than 30 days is required to include TOT with the rent payment. The rate is 10% of the rent charged in unincorporated Marin County, effective January 1, 2019; the rate increased to 14% for West Marin short-term rentals and 4% for campgrounds. See TOT2 below for additional information. As stipulated in Ordinance Chapter 3.05. TOT is not a tax on the operator, it is collected by the operator from the guest(s).