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Local Taxes & Fees in San Marcos, CA (2026)

1 verified local taxes & fees rules for San Marcos, California, sourced directly from the municipal code and official government pages.

Verified from official government sources

Business Tax Classification

San Marcos classifies every business by its fixed-location status and headcount to set the annual license tax. Fixed-location businesses pay a tiered flat rate from $20 for up to five employees to $1,000 for 3,001 or more, plus a separate administrative fee and any applicable Finance Director-set amount.

San Marcos Business License Tax by Employee Count

Some Restrictions

San Marcos Municipal Code § 3.08.180

Each Person transacting and carrying on a Business having a fixed place of Business within the City shall pay the Business license Administrative Fee and an annual License Tax based upon the number of employees, workers and owners who work in and/or for the Business as follows: 0—5 employees .....$ 20.00 6—10 employees .....30.00 11—20 employees .....50.00 21—30 employees .....70.00 31—50 emplo...

Looking for San Diego County county-wide rules?

County ordinances apply to unincorporated areas and may supplement San Marcos city rules.

Local Taxes & Fees in San Diego County