Transient Occupancy Tax

Roy Given, Department of Finance
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Transient tax page

 

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.

Transient Occupancy Tax is not a tax on the business operator; it is collected by the operator from the transient occupant on behalf of the County.  These funds are used in variety of ways to mitigate the impacts of tourism and to fund tourism friendly projects that benefit the County as a whole.  Public parks, historical and environmental preservation, and improvements to infrastructure are just a few of the benefits enjoyed by our communities and funded in part by Transient Occupancy Tax.

Short term accommodations including vacation rentals, cabins and retreats must comply with Marin County's Transient Occupancy Tax and Business License requirements.

The Transient Occupancy Tax (Hotel, Motel or Bed Tax) is authorized under State Revenue and Taxation Code Section 7280, as an additional source of non-property tax revenue to local government. This tax is levied in Marin County at a rate of 10% for accommodations at lodging facilities in the unincorporated areas of the County. Transient Occupancy Tax funds are discretionary, in that the Board of Supervisors may direct use of these funds for any legitimate county expense. The tax code does not require any specific use of the Transient Occupancy Tax (TOT) Funds.

TOT registration is a prerequisite for Business License registration

View FAQs only

View Transient Occupancy Tax General Guidelines and FAQS

View Business License for more information

View the Marin County Transient Occupancy Tax code, Title 3 section 5 Uniform Transient Occupancy Tax for more information.

View the California Revenue and Taxation Code 7280-7283.51 for more information.