Transient Occupancy Tax


Marin County Uniform Transient Occupancy Tax Ordinance 3.05 was established in 1966. Assuring compliance with the County of Marin Transient Occupancy Tax (TOT) ordinance in the unincorporated areas of Marin is the responsibility of the Marin County Department of Finance (DOF). County staff has focused on getting short-term rental operators to comply with the ordinance– especially those using online reservation platforms such as Airbnb, HomeAway, or VRBO – to register, report and pay TOT.

Governing Laws:

Marin County Ordinance:    
Lighthouse and building on cliff over ocean.

Short-Term Rentals

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 cost and benefits of tourism is essential to the preservation of our communities and our quality of life. Transient Occupancy Tax (TOT) remains an important part of that balance.
Short-term rentals are defined as the rental of all or portion of a residential unit, dwelling unit, accessory unit, a room, a room of a dwelling unit, hotels, living spaces in hotels, house, bed and breakfast, motel, inns and other lodging for a period of less than 30 days. This is a map of active short-term rentals in unincorporated County of Marin.







                                                               
To search for an active short-term rental in the unincorporated area of the County of Marin, type the in the address in the search bar on the map. Each green dot represents an active short-term rental. Other resources to find active short-term rentals: Search for active Short-Term Rentals by Address 

Transient Occupancy Tax Revenue

This dataset shows the amount of transient occupancy tax (TOT) collected by tax rate. The unincorporated County of Marin has three different tax rates: 10% to 14% for hotels/short-term rentals and 4% for commercial campground visitors in West Marin. 
This graph shows how the TOT revenue fluctuates with the seasons; there was a low of $1.05M in the winter of 2019, and a high of $1.78M in the summer of 2019.

Measure W- TOT2 (Housing and Emergency services in West Marin)

On November 6, 2018, the voters of West Marin passed Measure W to address tourism impacts on West Marin communities. Effective January 1, 2019,  the TOT in West Marin rose from 10 percent to 14 percent for hotels and short-term rentals, and it applied a 4 percent tax to commercial campground visitors.  The geographic boundaries affected by the tax rate increase include all of coastal West Marin from Muir Beach to Dillon Beach and inland communities including Nicasio and the San Geronimo Valley. A list of parcels affected by Measure W is available on TOT website. This measure provides increase funding for enhanced fire/emergency services and long-term community housing in West Marin. The Measure is expected to generate about $1.3 million each year.

TOT Revenue West Marin-Housing

The County of Marin Community Development Agency (CDA) will administer the Measure W Community Housing funds. The measure allows for an ad-hoc working group to help inform CDA’s recommendations to the Marin County Board of Supervisors. The Working Group will be comprised of between five (5) and nine (9) members as selected by the CDA Director.
This graph shows that TOT revenue for West Marin Housing peaks at $231,000 from July 1, 2019 to September 30, 2019 and gradually descends to $138,000 from January 1, 2020 to March 31, 2020.
This graph illustrates that TOT tax revenue for Fire hit an all time high from July 1, 2019 to September 30, 2019 at $231,000 and then dropped off in 2020.

More Information

Contact:


Transient Occupancy Tax unit is located at the Marin County Civic Center: 3501 Civic Center Dr. San Rafael - Room 217
In office assistance is available by appointments.
 Phone Number: (415) 473-6123

Online Service:  


To Register for a Transient Occupancy Tax Certificate number or report monthly TOT visit the TOT web portal.


TOT Webpage: 


For additional resources, visit the TOT webpage.