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Transient Occupancy Tax Exemption - Occupancy Over 30 Days .pdf   file_download

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Transient Occupancy Tax (TOT) Return .pdf   file_download

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TOT Exemption – Government Form .pdf   file_download

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TOT Account Update Form .pdf   file_download

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TOT Habitat Protection and Restoration Return Form .pdf   file_download

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TOT Tourism Improvement District (TID) Return Form .pdf   file_download

The City of Marina has recently entered a partnership with HdL to assist the Short-Term Rental Community needs. The HdL TOT Processing Center will provide the Short-Term Rental community with all aspects of STR Registration, monthly remittance, closures, update registration, guideline correspondence and prompt customer service. The City of Marina is working closely with HdL to ensure a seamless transition with little to no impact on our Short-Term Rental community. For the monthly remittance, you have the option of using their online system. You may also call the TOT processing Center to complete any process by phone. For assistance with applying, updates, remittance, or questions, you may contact the HdL TOT Processing Center by email at MarinaTOT@HdLgov.com or by phone at (831) 233-6558 Monday-Friday, 8am - 5pm PST

No, if you are actively renting, advertising, or leasing your property you must obtain a current Business License along with a monthly remittance to the City of Marina. If you are needing to apply for a Business License, please do so at https://Marina.hdlgov.com under "Apply," select the first prompt option "Submit a business license application online." On the proceeding page, select the blue "Begin" button on the right side of the page. May you have any questions pertaining to Business License only for your Short-Term Rental, please contact the Business Support Center (831) 233-6558 or email Marina@hdlgov.com.

To register with the City, please contact the TOT Processing Center at (831) 233-6558 Monday-Friday, 8am - 5pm PST or by email at MarinaTOT@hdlgov.com.

The City of Marina has contracted with HDL to collect and process TOT returns for Short-Term Rentals. Registered Operators can file their TOT returns through the TOT Processing Center using the following methods:

• Online (Preferred): https://Marina.hdlgov.com
• Phone Number: (831) 233-6558
• Email: MarinaTOT@hdlgov.com

Any guest who rents 1 to 30 days are still taxable days. If same guest is to stay for 31 consecutive days or more, such guest is exempt on 31 day mark from paying STR. Operators must provide a record of all your exemptions or exclusions, along with forms and any back-up documentation dated of such stay. This information should be included with your exemption/exclusion claims on your regular tax returns.

Transient Occupancy Tax (TOT) is a tax imposed on guests who rent a property, or a portion of a property, for the purpose of lodging on a short-term basis (30 consecutive days, or less). TOT is collected in addition to the rent that is paid.

For the privilege of occupancy, the City of Marina's TOT rate is 14% and is based on the total rent.

TOT is collected by the operator at the same time rent is collected from the guest. The operator is the owner, property manager, host, or lessee who is providing lodging on a short-term basis.

Any guest who rents for 31 consecutive days or more is exempt from paying TOT. A record of all your exemptions or exclusions should be kept, along with forms and any back-up documentation. Officers of the federal, state, or foreign government on official business may also be exempt. Proof of exemption must be provided to the hotel by the claimant, and the City’s exemption form must be completed. This information should be included with your exemption claims on your regular tax returns.

Operators collect the tax from renters and file TOT returns with the City on a monthly basis. The due date is on or before the last day of the month following the close of each calendar month. TOT Returns are required to be filed, regardless of whether any rent was collected during the period.

The City of Marina has contracted with HdL to collect and process TOT Returns. Registered Operators can file their TOT Returns through the TOT Processing Center using the following methods:

• Online (Preferred): https://Marina.hdlgov.com
• Phone Number: (831) 233-6558
• Email: MantecaTOT@hdlgov.com

Developed by the Monterey County Destination Marketing Organization, the Monterey County Tourism Improvement District is an assessment district proposed to provide specific benefits to payors, by funding group sales and services and marketing communications programs for assessed businesses. This approach has been used successfully in other destination areas throughout the country to provide the benefit of additional room night sales directly to payers. In addition to the TOT tax rate of 14% of the gross rent, each hotel who is determined by the city is required to pay a TID assessment fee. The fee is a calculation of $1.00 per occupied room night on limited-service lodging PLUS a $2.00 per occupied room night on full-service lodging. TID Collections became effective December 1, 2011.

For failure to pay by the amount prior to the due date, the lodging provider is subject to paying a penalty on the tax due. The initial penalty is ten percent (10%) of the amount due. Further delinquency of 30 days after the delinquent date is subject to an additional penalty of 10%. The interest rate of one and one-half percent (1.5%) per month is due if the tax is not paid prior to the delinquent date.