For a place that attracts what seems like the entire country for Carnaval , Las Tablas  has few hotel rooms. Most visiting Carnavalites stay with friends or family, or else rent houses during the nearly weeklong celebration. At that time, residents looking to make some quick bucks rent out even the most modest homes to eager revelers.
The hotels I used to like have gone bad or out of business. There’s only one place I feel comfortable suggesting. Unless things improve, it’s best to spend the night elsewhere. Hotel La Mejorana in nearby Guararé  is much nicer than any option in Las Tablas.
Just south of the town center is Hotel Sol del Pacífico (Calle Agustin Cano Castillero, tel. 994-1280, US$30 s/d); it has 13 rooms and three apartments, with 18 more rooms on the way. Rooms are spartan but okay, with air-conditioning, local TV, and private baths. The hotel is on Calle Agustin Cano Castillero, which runs west–east at the southern end of downtown Las Tablas. It’s two blocks south of Belisario Porras and about two blocks southeast of the town plaza.
Note: For some reason, this place is also sometimes referred to as Hotel Costa del Pacífico.