The County of Marin entered into an agreement to remit the TOT collected directly to the Tax Collector with the following online platforms:
- Airbnb (effective March 2017)
- Vrbo (effective January 2021)
Each month, local operators must report total rent charged and TOT collected by Airbnb and Vrbo on their behalf to receive credit. Operators must attach supporting documentation from Airbnb and Vrbo, reflecting all rents charged for each reporting period.
It is the responsibility of all operators, and authorized agents, to ensure the appropriate taxes are being collected and remitted each month.
The County of Marin does not have an agreement with any other online platforms to collect and remit TOT. Operators who rent using sources other than Airbnb and Vrbo, must collect the TOT directly from their guests, and report total rent charged and TOT collected from all sources to the Tax Collector monthly.