Learn about Transient Occupancy Taxes

The Transient Occupancy Tax is also called a “hotel” tax, because it’s a tax on any short-term rental. This includes businesses like hotels, motels, bed and breakfasts, and Airbnb properties. “Transient” means any rental for fewer than 30 days. 

We use Transient Occupancy Taxes to fund projects throughout the County, like infrastructure improvements and environmental and historic preservation.

The Transient Occupancy Tax rate depends on the location of your rental property. 

• In unincorporated Marin, the tax rate is 10%
• In West Marin, the tax rate is 14%
• If you run a campground in West Marin, the tax rate is 4%

Your guest will pay the tax, but it’s your responsibility to collect it. The Transient Occupancy Tax is charged and tracked separately from the room rate.

• Basic room charge
• Equipment (like roll-away beds, cribs, or television sets)
• Cleaning services
• In-room services (like movies, cable, or Wi-Fi)
• Forfeited deposits and/or cancellation charges 

Don’t include anything subject to California Sales Tax, like taxable meals, or items not included in rent (like valet service or parking fees).

It’s your responsibility to get a business license and a Transient Occupancy Tax certificate within 30 days of starting your rental business. You can complete both applications online. 

You’ll need to report and pay your Transient Occupancy Tax once every month. Learn more about the reporting requirements here [link].