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 12% 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.
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
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)