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Taxes›California›San Diego County›San Marcos

San Marcos
short-term rental taxes.

Data date: Jun 2026

Start with the recorded local taxes and permit overview for San Marcos, California. Check the current requirements for your exact address.

What you need to do in San Marcos

From the linked source
  1. No action
    Short-term rentals are allowed in San Marcos

    The record lists no ban. Zoning and HOA rules for your address still apply.

  2. To do
    Get the San Marcos short-term rental license or registration

    STR operators must obtain business license and remit TOT; no dedicated STR permit program identified

  3. To do
    Collect and remit the 10% San Marcos occupancy tax yourself

    The record says booking platforms do not collect it, so you add it to every booking, platform and direct, and pay it to the authority.

  4. To confirm
    Find out how often you file and when returns are due

    The record gives no filing schedule. Ask the tax office how often you file and when returns are due.

Verify each step with the authority before you file or apply. Source

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What to know.

The published guide for San Marcos lists 10% local occupancy tax. A license or registration is required.

At a glance.

Local tax
10%
State tax
Local only
License
Required
Local filing
You collect and remit
SourceSources & confidenceHow we researchReport a problem with this page

Tax details

Exemptions, penalties, filing information, and effective dates from the linked sources.

San Marcos: Recorded exemptions

filing is quarterly.

San Marcos: Recorded penalties and interest

San Marcos official TOT return form: tax 10% of taxable rents (SMMC Ch. 3.16); quarterly filing : return and payment due on/before last day of month following close of each calendar quarter. Penalty 10% of tax if payment made after due date; additional 10% penalty if delinquency beyond 30 days; interest 0.5% per month from date of delinquency.

Source for these notes: library.municode.com: san marcos

Platform tax collection guidance for San Marcos

Collection is shown separately for each booking channel. Direct-booking taxes are paid by the host.

PlatformStateLocal
AirbnbNoneYou collect and remit
VrboNoneYou collect and remit
Booking.comNoneYou collect and remit
DirectNoneYou collect and remit

Platform collects means the platform pays that tax. You collect and remit means you pay it. Collection details unavailable identifies a missing answer for that channel. Filing duties are listed separately.

Your next steps

  • Get the required license or registration

    Apply for the required license or registration with the licensing office before you list.

  • Collection of the 10% local tax

    You collect and remit this tax using the linked filing instructions.

  • File your tax returns

    Find out how often you file and when returns are due. The record gives no filing schedule. Ask the tax office how often you file and when returns are due.

Sources & confidence

How we collect and check this information · Report a problem with this page

FigureValueSourceStatus
San Marcos occupancy tax10%
Source
Source linked
California local lodging tax guidanceLocally administered
Source
Source linked
Licensing recordRequired
Source
Source linked
Official sources for the taxes and permit requirements shown above.

San Marcos STR tax FAQ

Does Airbnb pay my San Marcos occupancy taxes?

You collect and remit this tax for Airbnb and direct bookings.

Do I need a license to Airbnb in San Marcos?

A license or registration is required.

What happens if I don't file?

Penalties and interest depend on the tax and authority. Check the applicable rules and contact the authority about any missed filings or payments.

How often do I file?

Find out how often you file and when returns are due. The record gives no filing schedule. Ask the tax office how often you file and when returns are due.