Hotels & Lodging in San Marcos, CA (2026)
1 verified hotels & lodging rules for San Marcos, California, sourced directly from the municipal code and official government pages.
Verified from official government sources
Transient Occupancy Tax
San Marcos charges a 10 percent transient occupancy tax on rent paid by anyone occupying a hotel, motel, or similar lodging for 30 consecutive days or less. Operators must register with the Tax Administrator, collect the tax from guests, and remit it quarterly.
San Marcos Transient Occupancy Tax Rate
Some RestrictionsSan Marcos Municipal Code § 3.16.030
For the privilege of occupancy in any hotel, each transient is subject to, and shall pay a tax in the amount of ten percent of the rent charged by the operator. Said tax constitutes a debt owed by the transient to the operator of the hotel at the time the rent is paid. If the rent is paid in installments, a proportionate share of the tax shall be paid with each installment. The unpaid tax shall...
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