Visitors are drawn to Marin by its natural beauty and the region's unique and historical attractions. The dollars they bring stimulate commerce, which is vital to the local economy. Balancing the costs and benefits of tourism is essential to the preservation of our communities and our quality of life. Transient Occupancy Tax (TOT) is an important part of that balance. TOT paid by visitors helps fund projects that benefit the County as a whole, such as public parks, infrastructure improvements, and historical and environmental preservation.
TOT, also known as a “hotel tax,” is authorized under State Revenue and Taxation Code Section 7280. TOT is levied at 10% in the unincorporated Marin County for the privilege of occupying a room(s) or other living spaces in a hotel, inn, motel, vacation home, house or other lodging for a period of 30 days or less. TOT is collected by the operator, but the tax is imposed on the guest. Effective January 1, 2019, the TOT rate increased to 14% for short-term rentals and 4% for campgrounds in West Marin. See TOT2 below for additional information.
Resources
- Reporting Transient Occupancy Tax Learn about reporting TOT.
- Online Platforms Each month, local operators must report total rent charged and TOT collected by Airbnb and Vrbo on their behalf to receive credit.
- Search for Short-term rentals Find active short-term rentals in the unincorporated area of the County of Marin.
- View data for short-term rentals View data for short-term rentals for the unincorporated County of Marin
- Compliance Initiative and owner/guest responsibilities Information about the Uniform Transient Occupancy Tax Ordinance 3.05 and the responsibilities of owners and guests.
- West Marin Tax Increase View Measure W parcel listing
- Sell, transfer or terminate operations Operators must notify the Marin County Tax Collector in writing, 30 days in advance of the termination, sale, or transfer date.
- Authorized Agents Information for authorized agents.
- TOT Resources Resources for information and forms.
- Video Tutorials A series of helpful video tutorials on TOT.