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Title 3 — REVENUE AND TAXATION

Chapter 3.20 — SALES AND USE TAX

San Marcos Municipal Code · 2026-09 edition · updated 2026-09-30 · San Marcos

3.20.010 - Short Title.

3.20.020 - Purpose of this Article.

3.20.030 - "Operative Date" Defined.

3.20.040 - Exclusions from Tax.

3.20.050 - Contract with the State Board of Equalization.

3.20.060 - Determination of Situs of Sale.

3.20.070 - Sales Tax Imposed.

3.20.080 - Use Tax Imposed.

3.20.090 - Rate of Tax.

3.20.100 - Adoption of Provisions of State Law.

3.20.110 - Limitations on Adoption of State Law.

3.20.120 - Amendments of the State Law.

3.20.130 - Permit not Required.

3.20.140 - Exclusions and Exemptions.

3.20.150 - Same—Application of Provisions.

3.20.160 - Operative Date.

3.20.170 - Same—Operative Date.

3.20.180 - Taxes for Usual and Current Expenses.

3.20.190 - Remedies not Available to Prohibit Collection.

3.20.200 - Reserved.

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▸Contents — San Marcos Municipal Code

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