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Taxes›California›Marin County›San Rafael

San Rafael
short-term rental taxes.

Data date: Jun 2026

Start with the recorded local taxes and permit overview for San Rafael, California. Check the current requirements for your exact address.

What you need to do in San Rafael

From the linked source
  1. To confirm
    Check that short-term rentals are allowed at your address

    The record has no finding on whether San Rafael allows short-term rentals. Ask the planning or zoning office before you list.

  2. To confirm
    Check whether you need a license or permit

    The record does not say whether San Rafael requires a short-term rental license. Ask the city or county licensing office.

  3. To do
    Airbnb, Vrbo and Booking.com collect the 12% San Rafael occupancy tax for you

    That is per the record. On direct bookings, you collect and remit it yourself.

  4. To do
    File your returns

    Filing frequency: Monthly or quarterly. The record does not state the due day; the tax office's calendar has it. If every booking goes through a collecting platform, ask the tax office whether you still file.

Verify each step with the authority before you file or apply. Source

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What to know.

The published guide for San Rafael lists 12% local occupancy tax. License or registration details are not available.

At a glance.

Local tax
12%
State tax
Local only
License
Not available
Local filing
Platform collects
SourceSources & confidenceHow we researchReport a problem with this page

Tax details

Exemptions, penalties, filing information, and effective dates from the linked sources.

San Rafael: Recorded exemptions

see Ordinance 1550 and Ordinance 3551 for definitions and additional details). Exempt from the hotel tax: (1) hotel guests staying more than thirty (30) days; (2) officers and employees of the U.S. federal government and its instruments (including federal credit unions and the Red Cross) in the course and scope of their employment; (3) officers and employees of foreign governments exempt by express provision of federal law or international treaty. Exemptions are claimed on a standard City form under penalty of perjury (with photo ID and proof of official business). No online portal URL was exposed on the city page (Remit TOT Online link has no public URL; forms and payments are mailed to City of San Rafael Finance Department, 1400 5th Ave, San Rafael, CA 94901) : portal left out.

San Rafael: Recorded remittance instructions

Online at elicense.cityofsanrafael.org or mail to Finance Dept 1400 5th Ave

San Rafael: Recorded filing schedule

Filing frequency: Monthly or quarterly.

Source for these notes: cityofsanrafael.org: transient occupancy tax

Platform tax collection guidance for San Rafael

Collection is shown separately for each booking channel. Direct-booking taxes are paid by the host.

PlatformStateLocal
AirbnbNonePlatform collects
VrboNonePlatform collects
Booking.comNonePlatform collects
DirectNoneYou collect and remit

Platform collects means the platform pays that tax. You collect and remit means you pay it. Collection details unavailable identifies a missing answer for that channel. Filing duties are listed separately.

Your next steps

  • Find permit information

    Permit requirements are not available in this guide. The linked authority provides application information.

  • Collection of the 12% local tax

    Platforms collect this tax. You collect and remit tax on direct bookings.

  • File your tax returns

    File your returns. Filing frequency: Monthly or quarterly. The record does not state the due day; the tax office's calendar has it. If every booking goes through a collecting platform, ask the tax office whether you still file.

Sources & confidence

How we collect and check this information · Report a problem with this page

FigureValueSourceStatus
San Rafael occupancy tax12%
Source
Source linked
California local lodging tax guidanceLocally administered
Source
Source linked
Licensing recordNot available
Source
Source linked
Official sources for the taxes and permit requirements shown above.

San Rafael STR tax FAQ

Does Airbnb pay my San Rafael occupancy taxes?

Airbnb collects this tax. You collect and remit tax on direct bookings.

Do I need a license to Airbnb in San Rafael?

The licensing requirement for San Rafael is not available. Check state and local license or registration rules before listing.

What happens if I don't file?

Penalties and interest depend on the tax and authority. Check the applicable rules and contact the authority about any missed filings or payments.

How often do I file?

File your returns. Filing frequency: Monthly or quarterly. The record does not state the due day; the tax office's calendar has it. If every booking goes through a collecting platform, ask the tax office whether you still file.