Marin County, CA Short-Term Rentals: Taxes & Fees (2026)
Key Facts
- Base tax rate
- 10% of rent (§3.05.030)
- Covers stays of
- under 30 consecutive days
- Registration deadline
- 30-60 days after start of business
- Reporting frequency
- quarterly returns
- Late penalty
- 10% plus 10% after 30 days
- Fraud penalty
- 25% additional
- Interest
- 0.5% per month unpaid
Summary
Anyone renting out a room, cottage or whole house to guests for less than 30 days in unincorporated Marin County must collect a 10 percent transient occupancy tax on the rent and remit it to the county tax collector under County Code section 3.05.030, the same rate charged by traditional hotels and motels.
For the privilege of occupancy in any hotel, each transient is subject to and shall pay a tax in the amount of ten 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 at the time the rent is paid. If the rent is paid in installments, a proportionate share of the tax shall be paid with each installment. The unpaid tax shall be due upon the transient's ceasing to occupy space in the hotel. If for any reason the tax due is not paid to the operator of the hotel, the tax collector may require that such tax shall be paid directly to the tax collector.
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)). A narrow carve-out exists for a genuinely occasional, non-advertised single-family or apartment rental that is not required to be licensed as a motel or hotel; that kind of one-off stay falls outside the tax. 060). 050). 070). 040).
Violations & Fines
An operator who misses a remittance deadline owes a 10 percent penalty on top of the tax (original delinquency), and a second 10 percent penalty if the remittance is still unpaid 30 days later (§3.05.080(a)-(b)). The tax collector can add a 25 percent fraud penalty on top of both if nonpayment is found to be fraudulent, plus interest of one-half of one percent per month on the unpaid tax until it is paid (§3.05.080(c)-(d)). If an operator refuses to report at all, the tax collector may estimate and assess the tax due, with the operator entitled to a hearing within ten days and an appeal under section 3.05.100.
Frequently Asked Questions
Do Airbnb or VRBO hosts in unincorporated Marin County owe this tax?
Is there any exemption for renting out a spare room occasionally?
How often do I have to file and pay the tax?
What happens if I collect the tax from guests but pay it late?
Sources & Official References
Other rules in Marin County
How Marin County compares: Cities with the Highest Short-Term Rental Taxes·California rules heatmap·Compare Marin County to another location·View the California short-term rentals overview
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