County of Marin - Business License & Transient Occupancy Tax


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Transient Occupancy Tax (TOT) Online Application

         MARIN COUNTY - Transient Occupancy Tax Registration (TOT) for NEW lodging establishments
What you need to know to get started:

1. Each operator of a lodging establishment renting occupancy to guest must register to obtain a Transient Occupany Tax certificate within 30 days of commencing business.

2. Once the application has been submitted and reviewed by staff, an email confirmation will be sent with the TOT certificate number.

3. Each operator shall file a monthly Transient Occupancy Tax return, either by mail or online, by the last day of the month following the close of each calendar month.

TOT Rate:
  • Unincorporated Marin County (excluding West Marin) : TOT rate 10%
  • West Marin Campgrounds: TOT rate 4%
  • West Marin: TOT Rate increased to 14% effective January 1, 2019. For pre-booked reservations prior to January 1, 2019- please submit a paper TOT tax return.
  • Note: A valid business license number is required to proceed with the application.

    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 or call (415) 473-6123 to speak with a customer service representive.