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COVID-19 Updates: Get the latest public information related to coronavirus disease 2019 (COVID-19) at ReadySLO.org.

The Department of Planning and Building Permit Center is open by appointment only for limited building permit intake, correction returns/pick-up and to schedule virtual meetings. To submit electronic Building Permit or Land Use Permit Applications please visit  our website.

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Planning & Building

County of San Luis Obispo

Short Term Vacation Rental Hotline

Frequently Asked Questions

Are vacation rentals advertised online (Airbnb, VRBO, Flipkey, etc.) required to register and collect taxes?

Yes, if you are earning income by renting your property as a short term vacation rental in the unincorporated areas of San Luis Obispo County, you must obtain approval from the Department of Planning & Building, obtain a business license from the Tax Collector's Office, and collect transient occupancy tax (also known as "hotel tax" or "bed tax") and other required assessments.