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: