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COVID-19 (novel coronavirus) information and resources

Transient Occupancy (Hotel) Tax

Transient Occupancy Tax (TOT) -- also known as "hotel tax" or "bed tax" -- is a City tax of 12% on the rate paid by guests at local hotels for stays of 30 days or less. The tax is collected by the hotel and remitted to the City of San Rafael.  (See Ordinance 1550 and Ordinance 3551 for definitions and additional details).

Forms and payments should be sent to:

City of San Rafael
Finance Department
1400 5th Ave
San Rafael, CA 94901

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