Tax Collector

The Tax Collector Division is responsible for issuing Secured (real estate) and Unsecured (businesses, boats, planes) tax bills. Online payments are available. The Tax Collector also issues County Business Licenses and collects Transient Occupancy Tax (TOT, or "Hotel Tax") in the unincorporated areas of the County. In 2018, the Tax Collector Division started collecting Cannabis Business Taxes (CBT).

 

Featured News

Cannabis cultivation
8/4/2026

Board of Supervisors Adopts Ordinance Reducing Cannabis Business Tax Rate to 6%, Effective October 1, 2026

On Tuesday, August 4, 2026, the San Luis Obispo County Board of Supervisors adopted an ordinance reducing the Cannabis Business Tax (CBT) rate from 8% to 6% for cannabis businesses operating in the unincorporated areas of the County. The reduced 6% rate takes effect on October 1, 2026.

Services

Pay Property Tax Bills

Property Tax Information Request

Public Auction of Tax-Defaulted Property

County Business Licenses

Transient Occupancy Tax (Hotel Tax)

Property Taxes- Secured

Property Taxes- Unsecured

Property Tax Postponement

Property Taxes- Supplemental

Mobilehome Taxes

Payment of Delinquent Property Taxes

Mobilehome Tax Clearance Certificate

Property Tax Penalty Cancellation Requests

Licensing Vacation Rentals

Tract or Parcel Map Service

Cannabis Business Tax

Tourism Marketing District

County Business License View

Monthly or Annual Payment Plan for Prior Year Secured Property Taxes

Renewing a Cannabis Business License

Licensing for Cannabis Related Businesses