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Transient occupancy tax

Transient occupancy tax, also called TOT or hotel tax, is paid by guests staying in a San Marcos hotel or short-term vacation rental. These taxes are collected by the hotel operator and sent to the City on a quarterly basis.

TOT rate

The San Marcos TOT rate is 10%.

How to pay

• Make an online payment 
• TOT return form If you pay online, no need to return the form by mail

Login information and instructions were sent to the email and mailing address on file. If you have misplaced your login information, please email smbusinesslicense@san-marcos.net for assistance.

San Marcos rules for short-term rentals

Short-term rentals are not permitted in residential zones unless allowed by a Specific Plan. If the property is located within a Specific Plan area that permits short-term rentals, transient occupancy tax would be payable if used as a short-term rental.

However, if the proposed use of the property is consistent with a bed and breakfast use, an application for a Conditional Use Permit (CUP) may be accepted for processing in a limited number of city zoning districts, pursuant to the following land use definition:

Lodging (land use): bed & breakfast

A dwelling containing a single living unit that serves as the residence for the owner or manager and not more than five guest rooms that, for compensation, provide temporary night-to-night lodging with or without meals.

If a CUP is permissible and an application for a Bed & Breakfast use is successfully processed, the owner will pay transient occupancy taxes. 

More info: Planning Department at (760) 744-1050 extension 3204 or planningdivision@san-marcos.net