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.
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.
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 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.
The City of San Marcos is now accepting online submission and payment of Hotel Occupancy Tax reports. This method is provided for enhanced convenience in the submission process. If claiming exemptions, use the attachment option to include any supporting documents to substantiate your claim. To streamline future submissions, we recommend creating a City Portal profile and associating locations regularly reported. Refer to the Useful Links section below for a guide on profile creation. For reports pertaining to prior periods, ensure completion of the late fee and, if applicable, additional charge lines.
- Who is required to report and remit the Hotel Occupancy Tax?
- When are reports and payments due?
- What happens if a report or payment is not submitted on time?
- Who do I contact with questions?
- What forms of payment are accepted?
- What are the record keeping requirements?
- Who is exempt from paying the hotel occupancy tax?