San Rafael, CA Hotels & Lodging: Transient Occupancy Tax (2026)
Key Facts
- Tax rate
- 10% of rent
- Applies to
- hotels and short-term rentals
- Transient defined as
- 30 days or less
- Filing frequency
- quarterly, by operator
- Late penalty
- 10% (plus more if delinquent)
Summary
San Rafael charges a 10% transient occupancy tax on hotel and short-term rental rent, collected by the operator from every guest staying 30 days or less.
"Hotel" means any structure, or any portion of any structure, which is occupied or intended or designed for occupancy by transients for dwelling, lodging or sleeping purposes, and includes any hotel, inn, tourist home or house, motel...short-term rental or other similar structure or portion thereof. ...each transient is subject to and shall pay a tax in the amount of ten percent of the rent charged by the operator.
Official source re-checked September 7, 2026: no newer edition of the code had been published (publisher’s edition: Code of Ordinances: Supplement 37).
Full Breakdown
Under San Rafael Municipal Code Chapter 3.20, any transient occupying a hotel room pays a tax equal to 10% of the rent charged. "Hotel" is defined broadly to include short-term rentals alongside motels, inns, and rooming houses, so Airbnb-style rentals owe the same 10% tax as a hotel room. Operators must register with the city tax collector, post a registration certificate, collect the tax at the time rent is paid, and remit it quarterly. The tax applies within San Rafael city limits, not unincorporated Marin County.
Violations & Fines
Late remittance draws a 10% penalty, a further 10% after 30 days' continued delinquency, and 25% for fraud, plus 0.5% monthly interest; failing to register or filing a false return is a misdemeanor punishable by up to a $500 fine and/or six months in jail.
Frequently Asked Questions
Do short-term rentals in San Rafael owe the transient occupancy tax?
Who collects and remits San Rafael's occupancy tax?
Sources & Official References
Other rules in San Rafael
California rules heatmap·Compare San Rafael to another location·View the California hotels & lodging overview
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