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Taxes›Texas›Hays 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, Texas. 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

    Fee: $15 technology fee.

  3. To do
    Collect and remit the 9% 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 do
    File monthly returns

    Due by the 20th (per the source). File even when you owe nothing for the period (per the source).

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

Get a reminder before each monthly San Marcos return is due

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What to know.

The published guide for San Marcos lists 9% local occupancy tax. The state table lists a 6% Texas state hotel occupancy tax in addition. Local hotel occupancy taxes may apply in addition to the state rate. A license or registration is required. Fee: $15 technology fee.

At a glance.

Local tax
9%
State tax
6%
Total for a direct booking
15%
License
Required
Local filing
You collect and remit

Tax details

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

San Marcos: Recorded remittance instructions

city online portal (City Portal profile) or mail-in Report of HOT · monthly; 9% = 7% city HOT + 2% venue per Comptroller baseline; city page confirms program but does not print rate; due 20th of following month; report required even if no tax due

San Marcos: Recorded filing schedule

Filing frequency: Monthly.

Source for these notes: sanmarcostx.gov: hotel occupancy taxes

Platform tax collection guidance for San Marcos

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

PlatformStateLocal
AirbnbPlatform collectsYou collect and remit
VrboPlatform collectsYou collect and remit
Booking.comPlatform collectsYou collect and remit
DirectYou collect and remitYou 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 before you list. Fee: $15 technology fee.

  • Collection of the 9% local tax

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

  • File your tax returns

    File monthly returns. Due by the 20th (per the source). File even when you owe nothing for the period (per the source).

  • Check the state tax requirements

    Use the linked state tax instructions to register and file.

Sources & confidence

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

FigureValueSourceStatus
San Marcos occupancy tax9%Source linked
Texas state hotel occupancy tax6%Source linked
Licensing recordRequiredSource 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. Fee: $15 technology fee.

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?

File monthly returns. Due by the 20th (per the source). File even when you owe nothing for the period (per the source).