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.

Home Browse Search

(1) For hotel occupancy taxes required to be collected for the months of August 2020 through September 2023: a. Five percent if paid after the due date. (2) For hotel occupancy taxes required to be collected for the month of October 2023 and any month thereafter: Ten pefeent if paid afte the due date;. -p�aidiftertheduedate, .......................... ........................ (f) An interest charge of one percent per month of the total amount due, including late charges and accrued interest, that is not received within 60 days of the due date will be assessed against persons required to collect a tax under subsection 78.102(d). (g) In addition to other remedies available to the city, the persons required to collect a tax under subsection 78.102(d) are liable to the city for the city's reasonable attorney's fees in collecting delinquent hotel occupancy taxes and penalties. (h) It is unlawful for any person to file a report under this section which contains any materially false or misleading information. (i) For purposes of this section,the date indicated by a U.S. Post Office postmark on an envelope mailed to the city at its correct address or-the (hite ,stibmitted onfine, containing a report or payment due under this section is considered the date of receipt by the city. SECTION 3. The annual schedule of fees adopted by the city council is amended to include fees authorized by this ordinance in the amounts shown in Exhibit A, attached hereto. SECTION 4. If any word,phrase, clause, sentence, or paragraph of this ordinance is held to be unconstitutional or invalid by a court of competent jurisdiction, the other provisions of this ordinance will continue in force if they can be given effect without the invalid portion. SECTION 5. All ordinances and resolutions or parts of ordinances or resolutions in conflict with this ordinance are repealed. SECTION 6. This ordinance shall become effective upon passage, approval and adoption on second reading. SECTION 7. The charges authorized by this ordinance may be applied to transactions occurring after the effective date of this ordinance. PASSED AND APPROVED on first reading on July 7, 2026.