Short-Term Rentals in San Marcos, TX (2026)
3 verified short-term rentals rules for San Marcos, Texas, sourced directly from the municipal code and official government pages.
Verified from official government sources
Short-Term Rental Permits
San Marcos bars operating a short-term rental, a dwelling with fewer than five bedrooms rented for under 30 days, without a city-issued permit under Sec. 34.804, with a separate application required for each unit.
San Marcos Short-Term Rental Permit Required
Some RestrictionsSec. 34.804
(a)No short term rental shall operate within the City of San Marcos without a current valid short term rental permit. (b)All individual units having cooking, sleeping, and bathing facilities, within common buildings, regardless of ownership, shall require a separate, individual permit for each unit intended to be used as a short term rental.
Taxes & Fees
San Marcos taxes short-term room rentals at 9% of the price paid, collected under the city's hotel occupancy tax ordinance and remitted monthly to the finance department.
San Marcos Short-Term Rental Occupancy Tax
Some RestrictionsSan Marcos City Code §§ 78.102(a)–(c)
A tax is imposed on each person who, under a lease, concession, permit, right of access, license, contract or agreement, pays for the use or possession...of a room that is in a hotel...and that is ordinarily used for sleeping. The tax shall be nine percent of the price paid for the room...The tax shall not apply to a person who has a right to use or possess a room in a hotel for at least 30 con...
Occupancy Limits
San Marcos caps short-term rental occupancy using the adopted International Fire Code's occupancy calculations, which set the maximum number of people allowed to sleep or congregate in the unit as a condition of the city's rental permit.
San Marcos STR Occupancy Limits
Some RestrictionsSec. 34.809(a)
The maximum number of persons allowed to reside in a short term rental shall be determined by the International Fire Code edition adopted by the City of San Marcos. The occupancy calculations shall determine the maximum number of people allowed to sleep or congregate.