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.