Airbnb has an agreement with the County of Marin to remit the TOT they collect directly to the Tax Collector at the end of each month. However, Airbnb does not identify which operators are to receive credit for that tax. As such, local operators must report total rent charged and TOT collected by Airbnb on their behalf on a monthly basis to receive credit.
It is the responsibility of all operators, and authorized agents, to ensure the appropriate taxes are being collected and remitted each month.
The County of Marin does not have an agreement with any other online platform to collect and remit TOT at this time. Operators utilizing other online platforms, must collect the TOT directly from their guests, and report total rents charged and TOT collected from all sources to the Tax Collector monthly. Operators must attach documentation from Airbnb and all other online platforms, reflecting all rents charged for each reporting period.