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.

Hotel or Lodging -

As defined by ch. 3.12.020 of the City code, “Hotel” means any structure or lodging, or any portion of any structure or lodging, which is occupied or intended or designed for use or occupancy by transients.  

Transient Occupancy Tax Rate and Remittance

All operators in the City are required to file a TOT return and pay the 14% of rent due on a monthly basis pursuant to City code ch. 3.12.030 and 3.12.070.  Specifically, each operator shall, on or before the last day of the month following the close of each calendar month, remit the form and full amount due to the City tax administrator.  

The City has partnered with HdL to administer all TOT returns. Please visit the TOT portal at marina.hdlgov.com/Home/Index/TOT for all TOT remittances and inquiries, including Short-Term Rental (STR) TOT transactions. Payments can now be submitted online. Common Forms and FAQs can also be accessed through the portal. If you need assistance or have questions, please contact HdL directly by phone: (831) 233-6558 or by email: marina@hdlgov.com

Late Payment Penalty

A penalty of 10% 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%. 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)