San Marcos, CA Short-Term Rentals: Occupancy Limits (2026)

San Marcos's Title 20 Zoning Ordinance (Chapter 20.215, Residential Zones) does not list short-term rental as an allowed residential use, so STRs are generally prohibited in residential zones unless expressly authorized by an applicable Specific Plan covering the parcel. Where STRs are permitted, the city has implemented a density cap of one STR per block or within a 660-foot radius and a 400-foot neighbor-notification radius for new applications. The city does not publish a fixed numeric occupancy formula (such as two persons per bedroom) in its STR-specific rules; functional occupancy is governed by California Building Code minimum room sizes, the California Fire Code, and the underlying zoning use. All rentals of 30 consecutive calendar days or fewer are subject to the city's 10% Transient Occupancy Tax, and operators must obtain a city business license before listing. Hosts whose properties are not covered by an STR-permitting Specific Plan cannot legalize occupancy by limiting party size; the use itself is not allowed. Operators in unincorporated San Diego County, by contrast, are governed by the County's Short-Term Residential Occupancy Ordinance (Chapter 1, Sections 21.2901-21.2913) and not by San Marcos rules.