Marin County, CA Hotels & Lodging: Transient Occupancy Tax (2026)
Key Facts
- Countywide base rate
- 10% of rent (§3.05.030)
- West Marin add-on
- additional 4% (§3.05.035)
- Combined West Marin rate
- 14% of rent
- Add-on effective date
- January 1, 2019
- Also applies to
- campgrounds, not just hotels
- Zone boundary
- Muir Beach to Dillon Beach area
Summary
Hotels and campgrounds inside the West Marin Transient Occupancy Tax Area pay an extra 4 percent tax on top of the county's standard 10 percent transient occupancy tax, per County Code section 3.05.035, effective January 1, 2019, bringing the combined rate there to 14 percent of the rent charged.
(a)Notwithstanding the tax imposed by Section 3.05.030 and in addition thereto, commencing on January 1, 2019, for the privilege of occupancy in any hotel or campground in the West Marin Transient Occupancy Tax Area, each transient is subject to and shall pay an additional tax in the amount of four percent of the rent charged by the operator. The tax constitutes a debt owed by the transient to the county, which is extinguished only by payment to the operator or to the county. The transient shall pay the tax to the operator of the hotel or campground at the time the rent is paid.
Official source re-checked September 7, 2026: no newer edition of the code had been published (publisher’s edition: Municipal Code: Supplement 2026 Update 1).
Full Breakdown
020(b) to reach motels, inns, lodging and rooming houses, mobile home or house trailer tie-down pads, houseboats, and any place advertised to the public for transient stays. 030 and in addition thereto": hotels and, uniquely, campgrounds inside the mapped West Marin Transient Occupancy Tax Area owe a further 4 percent of rent. The zone is defined by ordinance as the area of unincorporated Marin County from Muir Beach to Dillon Beach, including Nicasio eastward to the top of Big Rock Ranch and San Geronimo Valley to the top of White's Hill, excluding the rest of unincorporated Marin, as depicted on the West Marin Transient Occupancy Map and the tax rate areas attached as exhibits to Ordinance No. 3692. 070 impose on hotel operators countywide.
Violations & Fines
The same penalty structure that applies to the base countywide tax applies to the West Marin add-on: a 10 percent penalty for an original late remittance, a further 10 percent if the remittance is still unpaid after 30 days, up to a 25 percent penalty if the tax collector finds the nonpayment fraudulent, and interest of one-half of one percent per month on the unpaid balance (§3.05.080). If an operator refuses to report, the tax collector can determine and assess the tax due by estimate, with notice, a right to a hearing within ten days, and a further right of appeal under section 3.05.100.
Frequently Asked Questions
What is the total hotel occupancy tax rate in West Marin?
Does the extra 4 percent tax apply to campgrounds too?
Where exactly is the West Marin Transient Occupancy Tax Area?
Who is responsible for collecting and paying the extra tax?
Sources & Official References
Other rules in Marin County
California rules heatmap·Compare Marin County to another location·View the California hotels & lodging overview
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