FAQs • City of San Marcos, TX • CivicEngage

When are reports and payments due?: 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). If the 20th falls on a weekend or holiday, taxes are due on the following business day.
Example: Tax reports and payments for collections in January 2014 are due to the City by February 20, 2014. A report must be filed even if no tax is due for the reporting period.

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Finance - Hotel Occupancy Tax (HOT)

1. Who is required to report and remit the Hotel Occupancy Tax?: The tax must be reported and remitted by any 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.

2. When are reports and payments due?: 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). If the 20th falls on a weekend or holiday, taxes are due on the following business day.
Example: Tax reports and payments for collections in January 2014 are due to the City by February 20, 2014. A report must be filed even if no tax is due for the reporting period.

3. What happens if a report or payment is not submitted on time?: A 15% penalty will be applicable in addition to the amount of tax owed if the taxes and report are postmarked / paid after the due date. In addition, if payment in not received within 60 days of the due date then an additional charge of 1% per month will also be applied. All penalties and additional charges are due and should be included at time when the tax payment is sent.

*Please remember that if a report is not filled out completely and signed, it will be considered incomplete and returned to the owner. Penalties and other additional
charges will continue to accrue until the report is filled out completely and returned to the City of San Marcos.

4. Who do I contact with questions?: Call the Finance Department: 512-393-8170 or
email.

5. What forms of payment are accepted?: Checks, money orders or cashier’s checks are accepted through the mail to the following address:
City of San Marcos
Director of Finance / HOT Report
630 E Hopkins Street
San Marcos, TX 78666

Also credit card payments (Visa, MC, Discover) are accepted at our office location.

6. What are the record keeping requirements?: Individuals and entities required to report and remit the hotel occupancy tax must maintain written or electronic records for at least 4 years from the date of the transaction.

7. Who is exempt from paying the hotel occupancy tax?: Detail information regarding the exemptions can be found on the following documents:

- CoSM Hotel Occupancy Tax Exemptions Info
- CoSM HOT Tax Exemptions Matrix

*Please note that not all people or entities exempt from paying the State portion of the hotel occupancy tax are exempt from the local hotel occupancy tax.
View HOT Documents