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.

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1. Who is required to report and remit the Hotel Occupancy Tax?
2. When are reports and payments due?
3. What happens if a report or payment is not submitted on time?
4. Who do I contact with questions?
5. What forms of payment are accepted?
6. What are the record keeping requirements?
7. Who is exempt from paying the hotel occupancy tax?