Transient Occupancy Tax

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Transient Occupancy Tax (TOT)

TOT, commonly called a hotel tax, is imposed on guests for the privilege of staying in any hotel, inn, or motel for lodging or sleeping purposes for a period of 30 consecutive calendar days or less.  These taxes are collected by the hotel operator for the City and are forwarded to the City on a quarterly basis.

The San Marcos TOT rate is 10%.

For additional information, please contact the Finance Department at 760-744-1050 or reference the following:

Registration Form

TOT Return Form

Exemption Form

Refund Form

Municipal Code Chapter 3.16