What is this service?
The Auditor-Controller-Treasurer-Tax Collector (ACTTC) administers the County’s Transient Occupancy Tax (TOT) program, which receives money collected by lodging businesses from guests. Lodging businesses are required to collect 9% TOT from their guests. Additionally, Lodging operators are also required to collect 1.5% for the Tourism Marketing District (TMD) assessment, which goes to promote tourism in the area. Finally, in the Tourism Business Improvement District (TBID), lodging operators are required to collect an additional 2% assessment.
Depending on the location of your lodging, there may be 10.5% (9% TOT + 1.5% TMD) or 12.5% (9% TOT + 1.5% TMD +2% TBID) added to the rent charges collected from guests.
In the unincorporated areas of San Luis Obispo County (outside of any of the seven (7) incorporated cities), all lodging businesses (including private home vacation rentals, vacation rental properties, hotels, motels, bed and breakfasts, Airbnbs, inns, etc.) must register for a County Business License and must collect Transient Occupancy Tax (also called "bed tax" or "hotel tax") and other required assessments from their guests. These requirements apply whether properties are rented directly by owners, through a local property manager, or through an internet listing such as airbnb.com, vrbo.com, homeaway.com. or craigslist.org.
View a Sample TOT Return with Airbnb rents
View a Sample TOT Return without Airbnb rents
TOT collected by operators from their guests helps fund important County services, such as law enforcement and road maintenance. Additionally, enforcement of County Business License and TOT requirements helps to ensure a "level playing field" for all operators.
Renew an existing Transient Occupancy Tax Certificate (or a Business License)
Who can use this service?
Anyone can use this service.
Is there a charge for this service?
This service is provided free of charge.
When and where is this service offered?
This service is available throughout the year during regular business hours except during scheduled holidays.
Renew an existing Transient Occupancy Tax Certificate (or a Business License)
Location, directions and hours of operation
Click on location name to show hours of operation, directions and phone information
1055 Monterey Street Room D290 San Luis Obispo, CA 93408
Tel: (805) 781-5831
Fax: (805) 781-5362
After December 10th, the 1st installment of the Annual Property Tax Bill Must Be Paid with a 10% Penalty.
After the Delinquency Date of December 10th, California Law requires that a 10% penalty be imposed on unpaid 1st installments.
Please contact the Tax Collector at [email protected] or at (805) 781-5831 if you have questions about your tax bill.
COVID-19 Related Penalty Waiver Information
If you were unable to pay your Property Tax Bill due to impacts of the COVID-19 Pandemic, please see our news article for information on our COVID-19 Penalty Waiver claim process. Please complete the appropriate Waiver Request form and turn it in with your tax payment when you are able to pay no later than May 6, 2021.
Please contact the Tax Collector at [email protected] or (805) 781-5831 if you have questions about your tax bill.
If paying online: e-Check is free; fee for using credit or debit card.