City of Marina, CA
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Transient Occupancy Tax
About the Tax

The full City of Marina's Transient Occupancy Tax (TOT) in stated within the Municipal Code chapter 3.12.

For the privilege of occupancy in any hotel, each transient is subject to and shall pay a tax in the amount of twelve percent of the rent charged by the operator or otherwise payable by the transient. Insofar as the transient is concerned, said tax constitutes a debt owed by the transient to the city which is extinguished only by payment to the operator or to the city. The transient shall pay the tax to the operator of the hotel at the time the rent is paid. (Municipal Code 3.12.035)

Each operator shall, on or before the last working day of the month following the close of each calendar month, or at the close of any shorter reporting period which may be established by the tax administrator, make a return to the tax administrator, on forms provided by the administrator, of the total rents charged and received and the amount of tax collected for transient occupancies. At the time the return is filed, the full amount of the tax collected shall be remitted to the tax administrator. Any return, including the amount of tax collected, not received by the city treasurer by the end of the last working day of the month following the month in which said return is due shall be considered delinquent and shall be subject to penalties and interest pursuant to Section 3.12.080, i.e., August tax due by September 30th, delinquent by the end of the last working day of October.  (Municipal Code 3.12.070)

Print and complete the Transient Occupancy Tax Return. Please be sure to include a hand signature and date at the bottom of the printed form before submitting it to the Finance Department at:

211 Hillcrest Ave.
Marina, CA. 93933
(831) 884-1274

Late Payment Penalty
A penalty of 10 percent shall be added to the taxes not paid within the required time. An operator who fails to remit a delinquent remittance on or before a period of 30 days following the date on which the remittance first becomes delinquent shall pay a second delinquency penalty of 10 percent. Interest shall also be added at the rate of half a percent per month, or fraction thereof, on the tax from the date on which the remittance first became delinquent until paid. (Municipal Code 3.12.080)

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City of Marina | 211 Hillcrest Avenue | Marina, CA 93933 | Phone: (831) 884-1278 | E-mail:
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