Get a Transient Occupancy Tax certificate

Need to know

Requirements

You'll need a Transient Occupancy Tax certificate for each property you own and manage.

Fees

There's no cost to get a Transient Occupancy Tax certificate.

Before you start

To apply for a Transient Occupancy Tax certificate, you’ll first need a business license. When you start your short-term rental business, you have 30 days to register for both a business license and a Transient Occupancy Tax certificate.

You can get a business license online. To apply, you’ll need information and documents like:

Your driver’s license or state ID
Your Assessor's Parcel Number (APN)
The number of units at your short-term rental

What to do

Step 1. Gather the information you'll need for your application

Have this information ready before you start the application. You can’t save an application and return to it later.

Here's what you'll need:

Your name and contact information. If a company manages the property for you, we’ll need the company’s name and mailing address.
Type of ownership. This could be an individual, corporation, or partnership.
Type of hotel. For example, you might run a bed and breakfast or a motel.
Property address
The date you started the business
The date you purchased or leased the hotel
The date of the first rental
If you purchased a hotel, we’ll need the name of the previous owner. This should match any previous records for the hotel.
Number and type of units you’ll be renting
The rates you’ll charge for each type of rental unit
Information about seasonal rentals
An authorized signature

Step 2. Complete the Transient Occupancy Tax certificate application

Complete the application in our online portal.

Step 3. Post your Transient Occupancy Tax certificate on your property

Two weeks after we process and approve your application, you’ll get a Transient Occupancy Tax certificate in the mail. Post this certificate on your property so that it’s publicly visible.

Step 4. Notify your neighbors

You can post a sign on your rental property or send door hangers or a letter to every neighbor. If you want to send a letter, you’ll need to send one to every property within 300 feet of your rental property. You’re required to provide your neighbors with:

The name of a local contact person who’s available to respond to issues
Phone number and email address for the local contact person
Street address of your short-term rental
Phone number and website of the Marin County Short-term Rental Hotline:
- Phone Number: (415) 300-4445
- Website

To get a sign from the Department of Finance, email us with this information:

Name, phone number, and email address of a local contact person
Address of your short-term rental
Your business license and Transient Occupancy Tax certificate number

What's next

What's next content

Start collecting the Transient Occupancy Tax from your guests. You’ll need to report and pay the Transient Occupancy Tax each month. Even if you don’t have any guests that month, you’ll still need to file a report. Learn more about reporting requirements here [link].

Be sure to keep clear records of all your transactions. You’ll need to hold onto all records for 5 years.

If you’re going to close, sell, or transfer your business, you’ll need to notify us 30 days before you do. If your business is sold or transferred, you’ll need to get a Tax Clearance certificate from the Tax Collector. You can do this after your taxes have all been paid.

First, complete a Transient Occupancy Tax Close Out Form. Then, request a Tax Clearance certificate by sending a request, with your Close Out Form, to the Tax Collector. You can submit your request by mail or email:

Mailing address:

3501 Civic Center Drive, Suite 202
San Rafael, CA 94903

Email address:

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