Transient Occupancy Tax

Transient Occupancy Tax, sometimes called TOT or hotel tax, is paid by guests staying in a San Marcos hotel or short-term vacation rental. These taxes are collected by the operator and submitted to the city on a quarterly basis.

The San Marcos TOT rate is 10%.

How to pay

Pay online

Pay using a printed form(PDF, 1MB)

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San Marcos rules for short-term rentals

Short-term rentals are not permitted in residential zones unless allowed by a Specific Plan. If a property is located within a Specific Plan area that permits short-term rentals, transient occupancy tax is required when the property is used for short-term lodging.

If the proposed use is consistent with a bed and breakfast operation, an application for a Conditional Use Permit (CUP) may be accepted in certain zoning districts, based on the following definition:

Lodging use: Bed & Breakfast

A dwelling containing a single living unit that serves as the residence for the owner or manager and no more than five guest rooms that, for compensation, provide temporary lodging with or without meals.

If a CUP is granted and the Bed & Breakfast is approved, the owner must pay transient occupancy taxes.

More information: Contact the Planning Department at (760) 744-1050, ext. 3204, or email planningdivision@san-marcos.net.