San Marcos, TX Short-Term Rentals: Taxes & Fees (2026)
Key Facts
- Tax rate
- 9% of room price
- Exempt stays
- 30+ consecutive days
- Report due
- 20th of following month
- Late penalty
- 10% of tax due
- Interest after 60 days
- 1% per month
Summary
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.
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 consecutive days, so long as there is no interruption of payment for the period.
Official source re-checked September 7, 2026: no newer edition of the code had been published (publisher’s edition: Code of Ordinances: Supplement 41).
Full Breakdown
San Marcos levies a 9% hotel occupancy tax under City Code § 78.102 on anyone who charges $2.00 or more a day for a room 'ordinarily used for sleeping', a definition that reaches Airbnb and other short-term rental hosts as well as traditional hotels. Two percentage points of that 9% fund the San Marcos Conference Center Venue Project Fund. Stays of 30 or more consecutive days are exempt. Operators must collect the tax, file a monthly report with the director of finance by the 20th of the following month, and remit payment, a report is due even when no tax is owed.
Violations & Fines
Late filers face a 10% penalty plus 1% monthly interest after 60 days; the city can also recover its attorney's fees collecting delinquent hotel occupancy taxes and penalties under § 78.103.
Frequently Asked Questions
Do Airbnb and short-term rental hosts owe San Marcos hotel occupancy tax?
How often do hosts file hotel occupancy tax reports?
Sources & Official References
Other rules in San Marcos
How San Marcos compares: Cities with the Highest Short-Term Rental Taxes·Texas rules heatmap·Compare San Marcos to another location·View the Texas short-term rentals overview
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