MARIN COUNTY - Transient Occupancy Tax Registration (TOT) for NEW lodging establishments
What you need to know to get started:
A valid business license number is required to proceed with the application. To obtain a business license number please visit: www.marincounty.org/bl
.If you have submitted a Business license application, type "pending" in Business License number field.
The County ordinance requires operators renting occupancy for under thirty days to register for a Transient Occupancy Tax Certificate number, within 30 days of commencing business.
One-time registration
No cost to obtain a TOT certificate number
For operators with multiple properties in unincorporated Marin County, they must register for TOT certificate number for each property.
Operators are to report and pay TOT monthly, by the last day of the month following the close of each calendar month.
Transient Occupancy Tax Rate:
Unincorporated Marin County (excluding West Marin): TOT rate 10%
West Marin Campgrounds: TOT rate 4%
West Marin Short-Term Rentals: TOT rate 14% .
Once the application has been submitted and reviewed by staff, an email confirmation will be sent with the TOT certificate number.
Marin County would like to welcome you to its lodging community. We wish you the greatest success in your new venture!
If you need any assistance with the application process, please email tot@marincounty.org.