Hotel Occupancy Taxes

Every person owning, operating, managing, or controlling any hotel or collecting payment for occupancy in any hotel shall collect the Hotel Occupancy Tax from their guests for the City of San Marcos.

The revenue derived from the Hotel Occupancy Tax is used to promote tourism and the convention and hotel industry in San Marcos.

Reporting Requirements

The tax must be reported and remitted by an individual or entity owning, operating, managing, or controlling a hotel within the corporate limits of the City of San Marcos. The term "hotel" includes motels, tourist homes, lodging houses, boarding houses, inns, rooming houses, or other buildings where rooms are provided for consideration of two dollars or more per day.

Deadlines

Reports and payments are due on or before the 20th day of each month following the month in which the tax is collected (i.e. when the taxable event occurred.) The the 20th falls on a weekend or holiday, taxes are due on the following day. Reports and payments must have a postmarked date of the 20th to avoid a penalty. 

A report MUST be filed even if no tax is due for the reporting period.

Forms

Monthly Report Form

Instructions for completing reports

Frequently Asked Questions

Hotel Occupancy Tax Exemption Rules