Ord 2026-026 Amending Sections 34.805 and 78.103 of the San Marcos City Code and City's Fee Schedule to Establish Payment Processing Fees for Electronic Pyament of Short Term Rental Permit Fees and Hotel Occupancy Taxes.

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(b) Completeness of application. Applications shall not be considered complete until all documentation required under this article has been submitted,and until the full application has been submitted. Incomplete applications will not be accepted. (c) Acknowledgement by applicant. In connection with submission of the application, each applicant shall acknowledge that any permit granted by Director under this article does not supersede any property-specific restrictions against short term rentals that may exist under law, agreement, lease, covenant, or deed restriction. SECTION 2. Section 78.103 of the San Marcos City Code is amended as set forth below. Underlining indicates added text, and strikethroughs indicate deleted text. See. 78.103. Reporting and payment. (a) Every person required in subsection 78.102(d) to collect a hotel occupancy tax shall file a report with the finance d 1-1 ge qqq1ent showing the amount paid for all rooms during each calendar month, the amount of tax collected and any other information the city may reasonably require. (b) Reports shall be filed and the full amount of taxes due shall be paid by the 20th of every month following the end of each calendar month. (c) Reports shall be filed and taxes shall be paid at the city finance department,_L)Rtiqq.S j�y such other means -)y the director of finance. other........_------ -.1 - The director of finance is designated to provide receipts showing amounts paid, certificates stating that no tax is due and statements of the amount due. 'ffic._city oLy1c _111,.1y establish convenience a1, '1Y I fees associated-. ith piyjLierY(__hy__credit1 or debit card electronic V_LQ�qessin , of che"u, Or other forms of electronic qyg2gnt. ..... forms. (d) F4ee+K-H+ie—v c4ls' of4 -rep oi-ts- ,�ailable-46f I t 4w 61-yls--web-site, A report is due from a hotel even if no tax is due. The hotel occupancy tax report must be filled out completely and signed. If the report is not filled out completely and signed, it will be considered an incomplete report and returned to the owner. Penalties and interest will continue to accrue until the report is filled out completely, signed, and returned to the difeetef of fiflaflee Finance Department. (e) When the total amount due is not received by the due date, a late charge will be assessed against persons required to collect the tax under subsection 78.102(d) as follows: