San Rafael, CA – Short-term rentals in West Marin will need to collect an additional 4 percent in Transient Occupancy Tax (TOT) from guests who stay 30 days or less starting January 1, 2019. Campgrounds in West Marin will also be subject to 4 percent transient occupancy tax following the passage of Measure W.
An aerial view of Stinson Beach.
In the November 6 election, 76.53 percent of the votes cast were in favor of Measure W, which authorized the tax increase for short-term rentals and campsites in the western region of the county. The geographic boundaries affected by the rate increase include all of coastal West Marin from Muir Beach to Dillon Beach. A list of parcels affected by Measure W is available at
marincounty.org/tot.
TOT is collected from the guest by the operator on behalf of the County. The revenue generated from Measure W will be used exclusively for the benefit of communities in West Marin.
The tax rate increase impacts short-term occupancy beginning in January 2019, unless the reservation was booked in writing before January 1, 2019. Reservations booked in writing before January 1 for stays that occur before January 1, 2020, will be honored by the Tax Collector at the historical TOT rate. All reservations for stays occurring on or after January 1, 2020, are subject to the 4 percent tax rate increase.
If TOT is collected from the guest and remitted to the Tax Collector at the historical 10 percent tax rate for a reservation that was booked in writing before January 1, 2019, then supporting documentation that validates the booking date must be submitted to the Tax Collector with the corresponding TOT return.
Airbnb has agreed to calculate, collect and remit TOT pursuant to the West Marin tax rate increase beginning January 1, 2019. Airbnb is the only online platform that collects and remits TOT directly to the County of Marin. Expedia is expected to update their site to reflect the TOT rate increase, but short-term rental operators are ultimately responsible for ensuring that the correct amount of tax is being collected and remitted to the Tax Collector.
Short-term rental operators can register for a TOT Certificate and report and remit their monthly TOT online from the Marin County Tax Collector’s TOT website, marincounty.org/tot.