Title 3 — REVENUE AND TAXATION
Chapter 3.16 — TRANSIENT OCCUPANCY TAX
San Marcos Municipal Code · 2026-09 edition · updated 2026-09-30 · San Marcos
3.16.010 - Short Title.¶
3.16.020 - Definitions.¶
3.16.030 - Tax Imposed; Manner of Payment.¶
3.16.040 - Persons Exempt From Tax; Establishment of Exemption.¶
3.16.050 - Operator not to Absorb Tax.¶
3.16.060 - Registration of Hotel.¶
3.16.070 - Manner of Collection by the Operator.¶
3.16.080 - Tax Collected to be Held in Trust Pending Making of Return.¶
3.16.090 - Required Records.¶
3.16.100 - Reports and Returns.¶
3.16.110 - Civil Penalties and Interest for Noncompliance.¶
3.16.120 - Assessment of Tax Upon Failure of Operator to Collect and Report Tax;…¶
3.16.130 - Appeal From the Determination of the Tax Administrator.¶
3.16.140 - Refunds.¶
3.16.150 - Action to Recover Unpaid Tax.¶
3.16.160 - Violations of this Article.¶
3.16.170 - Reserved.¶
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