Licensing Vacation Rentals

What is the process?

Step 1: Contact County Planning and Building Department

Before a County Business License can be issued, you must receive a Land Use Authorization for your location. Please visit County Planning and Building for a Land Use Authorization.

Step 2: Contact County Tax Collector

Once you have received your Land Use Authorization from County Planning and Building, contact the County Tax Collector at 805-781-5831 or at 1055 Monterey St. Rm D-290, San Luis Obispo, CA (Next to the Fremont Theater) to receive your County Business License and Transient Occupancy Tax (TOT) Certificate.

Currently, the annual license requires a fee of $43. The annual renewal fees are lower in subsequent years. Tax Collector staff can also provide instructions for how to collect TOT and other required assessments from your guests.

Step 3: Contact County Planning and Building Department

Contact the County Planning Department 805-781-5600 to receive your Land Use Authorization. Currently, this requires a one-time fee of $54 (Certain business locations may require other permits and additional fees).

Who can use this service?

Anyone who owns a lodging business (including private home vacation rentals and vacation rental properties) in the unincorporated areas of San Luis Obispo County must register for a County Business License and must collect Transient Occupancy Tax (TOT). 

Is there a charge for this service?

There are different costs within each step of licensing a vacation rental. Please see the process steps, below, for details on fees required.

When and where is this service offered?

This service is available throughout the year during regular business hours except during scheduled holidays.

Frequently Asked Questions

Annual Secured Property Tax Bills for the 2021/22 Fiscal Year have been mailed.

If you have not received your bill by November 1, or if you have questions about your bill, please contact the Tax Collector at (805) 781-5831. 

If paying online: e-Check is free; fee for using credit or debit card. 

View or Pay Property Taxes by eCheck, Visa, MasterCard, Discover Card, or American Express