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.

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.

TOT taxes paid by visitors help fund initiatives that benefit the County as a whole including, infrastructure improvements, libraries, public parks, public safety and transportation.

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.

Transient Occupancy Tax (TOT) is a rental tax that is paid by the guest for short-term rentals within a period of 30 consecutive calendar days or less. The property owners/management companies must collect and remit the tax on the County’s behalf. 

The County of Marin entered into a voluntary collections agreement (VCA) with two online platforms, Airbnb (eff. March 2017) and Vrbo. (eff. January 2021).VCAs are designed to help government agencies collect occupancy tax revenue.

The TOT rate depends on the location of the rental unit within the unincorporated County of Marin. The unincorporated Countywide TOT rate is 10%, there is an additional 4% charged in West Marin for short-term rental. TOT rate for commercial campgrounds in West Marin is 4%. 

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.

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.

Transient Occupancy Tax unit is located at the Marin County Civic Center: 3501 Civic Center Dr. San Rafael - Room 217

Phone Number: (415) 473-6123    Email: TOT@marincounty.org 

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

For additional resources, visit the TOT webpage.