Cannabis Business Tax

On June 5, 2018, San Luis Obispo County Voters approved Measure B-18, which created a Cannabis Business Tax (CBT) in the unincorporated areas of San Luis Obispo County. The Tax Collector division of the ACTTC is responsible for administering the CBT program. For the 2022-2023 Fiscal Year, the CBT rate is 8%. The Board of Supervisors recently voted to decrease the CBT rate to 6% for the 2023-2024 Fiscal Year, which begins on July 1, 2023.

Property Taxes- Secured

Secured Property Taxes are assessed on real property within the County of San Luis Obispo. The Tax Collector Division of the Auditor-Controller-Treasurer-Tax Collector (ACTTC) is responsible for billing and collecting Secured Property Taxes.

Property Taxes are billed on a fiscal year basis (July 1 - June 30) and are payable in two (2) installments. Property owners typically receive their Annual Secured Property Tax Bills in September. The first installment of the annual bill is due on November 1st and becomes delinquent if not paid on or before December 10th. The second installment of the annual bill is due on February 1st and becomes delinquent if not paid on or before April 10th.

For more information, please consult the Frequently Asked Questions (FAQs) below.

Property Taxes- Supplemental

While property is typically assessed for taxation on an annual basis, events such as a transfer or sale or new improvements or construction may lead to a reassessment. This reassessment may result in one or more Supplemental Tax Bills being mailed to the assessed owner. These Supplemental Tax Bills are in addition to the annual property tax bill.

Your Supplemental Property Tax Bill will contain information about the new value at the date of purchase or at completion of new construction. The Assessed Value for the current fiscal year will be subtracted from this, yielding the net supplemental value. Additionally, the Supplemental Property Tax Bill may be prorated if you did not own the property for the entirety of the fiscal year.

For more information on Supplemental Property Taxes, please consult the Frequently Asked Questions (FAQs) below.

Pay Property Tax Bills

Taxpayers can make payments on their Secured (“real estate”), Unsecured, or Supplemental Property Tax Bills online, over the phone, at the Public Service Counter in the Tax Collector's Office, or through the mail.

Property Taxes- Unsecured

The Tax Collector Division of the Auditor-Controller-Treasurer-Tax Collector (ACTTC) is responsible for billing and collecting unsecured property taxes. Unsecured property taxes are assessed against property not secured by real estate. Common examples of unsecured taxes may include: business equipment, boats, and aircraft.

Unsecured property tax bills are based on a fiscal year and are issued each year in July. Unsecured bills are payable in one installment and become delinquent if not paid on or before August 31st. For more information on Unsecured Property Taxes, please consult the Frequently Asked Questions (FAQs).

Payment of Delinquent Property Taxes

Unpaid property taxes may incur additional fees, penalties, and interest, as required by California law. If you owe delinquent property taxes, please contact the Tax Collector. Our staff will be happy to assist you in understanding your options and assisting you in paying your delinquent taxes.

The Tax Collector Division is available to give you the most recent information on delinquent or past due taxes. Please email the Tax Collector at [email protected] or call us at (805) 781-5831 for assistance.

Monthly or Annual Payment Plan for Prior Year Secured Property Taxes

Two types of Payment Plans – either monthly or annual - are now available to taxpayers with real property that has unpaid prior year property taxes going back up to five (5) years. If you owe delinquent property taxes, please contact the Tax Collector at (805) 781-5836. Our staff will help you understand your options and decide whether one of these plans is right for you.

You can also email the Tax Collector at [email protected] for assistance.

Mobilehome Taxes

Mobilehomes in California are taxed through the property tax system. Older mobilehomes (generally prior to 1980) may be taxed and licensed through the Department of Motor Vehicles (DMV).

Before July 1st, 1980, mobilehomes that were not on permanent foundations were treated as motor vehicles and were taxed just like automobiles or trucks through DMV license fees. In 1980, the State Legislature adopted the "Mobilehome Property Tax Law" which provides for a system of taxing all new and most used mobilehomes purchased on or after July 1st, 1980 in a manner similar to conventional homes.

Mobilehome Tax Clearance Certificate

In order to sell a mobilehome and transfer title, a seller will need a Mobilehome Tax Clearance Certificate. To obtain a Mobilehome Tax Clearance Certificate, complete and submit the following three items together:

1. Mobilehome Tax Clearance Certificate Request form 

2. Agreement to Pay Taxes for Fiscal Year 2024/25

3. Copy of the current Housing Community Development (HCD) Title Report obtainied from HCD

In addition to sending all three of the above documents, the current taxes must be paid in full. The Mobilehome Tax Clearance Certificate, provided by the Tax Collector, certifies that there are no taxes currently owed on a mobilehome assessment.

Please contact the Tax Collector at [email protected] or at (805) 781-5831 if you believe that you will require a Mobilehome Tax Clearance Certificate. Tax Collector staff will be happy to assist you through this process.

County Business Licenses

The Auditor-Controller-Treasurer-Tax Collector (ACTTC) is responsible for issuing general County Business Licenses, Cannabis Business Licenses, and Vacation Rental Licenses for businesses operating in the unincorporated areas of San Luis Obispo County.

To apply for a general Business License, complete the Business License Application and email to [email protected] or mail to 1055 Monterey Street, Suite D290, San Luis Obispo, CA 93408. A staff member will contact you within 24 hours, Monday through Friday excluding holidays to review and provide additional required information.

There is a separate process for licensing of Cannabis Related Businesses and Renewing a Cannabis Business License.

There is also a separate process for licensing Vacation Rentals.

All licenses must be renewed annually.

Renew an existing general Business License

Submit a Transient Occupancy Tax Return

Renew an existing Cannabis Business License

County Business License View

The ACTTC also offers Business License View, an application that displays all currently licensed businesses in the unincorporated areas of the County. Please note: Business License View does not show business licensed in any of the incorporated cities. The cities all issue their own business licenses for businesses operating within their boundaries.

As County Business Licenses are public information, Business License View also allows you to download a list of all active County Business Licenses (or lists of particular business types or in particular areas of the County) in Excel CSV format.

Business License View includes lodging businesses (including vacation rentals). The application also has the ability to determine eligibility for a vacation rental license at a particular address for those areas of the County which restrict vacation rentals by density.

Business License View is a new service and we would love to have your feedback. Please let us know if you have any suggestions to improve this service by contacting us.

How to Download a Listing of Active Business Licenses

How to Determine if You are Eligible for a Vacation Rental License

Licensing for Cannabis Related Businesses

Under California law, approved by voters in November, 2016, all Cannabis Related Businesses (CRB) are required to obtain both a local (County) business license and a state license.

In the unincorporated areas of San Luis Obispo (SLO) County (outside of any of the seven incorporated cities), all cannabis related businesses must register for a County Cannabis Business License and must collect and remit the Cannabis Business Tax on a monthly basis. Businesses that are located within city limits and conducting business in the unincorporated areas (such as cannabis delivery) are also required to register for a County Cannabis Business License.

All Cannabis Business Licenses must be renewed annually. 

Renewing a Cannabis Business License

All Cannabis Business Licenses must be renewed annually. This is a three step process that must be completed approximately sixty (60) days before the license expiration date.

Licensing Vacation Rentals

In the unincorporated areas of San Luis Obispo (SLO) County (outside of any of the seven incorporated cities), all lodging businesses (including private home vacation rentals) must register for a County Business License and must collect a Transient Occupancy Tax (TOT, also called "bed tax" or "hotel tax") and other required assessments from their guests. These requirements apply whether vacation rental properties are rented directly by owners, through a local property manager, or through an internet listing site such as airbnb.com, vrbo.com. homeway.com, craigslist.org, etc.

Transient Occupancy Tax (Hotel Tax)

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)

Tourism Marketing District

The Tax Collector Division of the ACTTC is responsible for collecting the Tourism Marketing District (TMD) Assessment in the same manner and at the same time as Transient Occupancy Tax (TOT) is collected. The TMD assessment is 1.5% of taxable rents collected by lodging operators in the unincorporated areas of the County. Lodging operators include hotels, motels, vacation rental properties, private home vacation rentals, inns, bed & breakfasts, etc. 

Property Tax Information Request

With this service, taxpayers can request copies of tax bills, payment history, and other tax-related information.

Property Tax Penalty Cancellation Requests

The California Revenue and Taxation (R&T) Code requires that the Tax Collector impose penalties when payments are not received prior to the delinquency date. In certain very limited situations, the R&T Code allows the Tax Collector to cancel these penalties.

As a general rule, the Revenue and Taxation code allows cancellation of property tax penalties in circumstances beyond the taxpayers' control, where the taxpayer has not been negligent. Please note: Financial hardship has not been interpreted as cause to cancel penalties under California law.

If, after reading the Frequently Asked Questions, below, you believe that you are eligible for a property tax penalty cancellation, please contact the Tax Collector at [email protected] or at (805) 781-5831 in order begin the penalty cancellation request process.

Property Tax Postponement

This State program allows homeowners who are seniors, are blind, or have a disability to defer current-year property taxes on their principal residence if they meet certain criteria, including 40 percent equity in the home and an annual household income of $45,810 or less. 

Applications will be accepted for the 2023/24 fiscal year beginning October 1, 2023.

On September 28, 2014, the Governor signed AB 2231, which reinstates the State Controller's Property Tax Postponement Program, with some revisions. This program will allow senior, blind, and disabled citizens with an annual household income of $45,810 or less (among other requirements) and 40% equity in their homes to apply to defer payment of property taxes on their principal residence. 

On September 28, 2018, the Governor signed SB 1130, which expands the definition of a “residential dwelling” to include a manufactured home, thereby authorizing a claimant who is the owner of a manufactured home to postpone the payment of property taxes. 

Applications may be filed with the State Controller's Office beginning October 1, 2023. The filing period ends on February 10, 2024. Applications postmarked after this date will not be accepted. Please see the State Controller's Fact Sheet and Frequently Asked Questions on Property Tax Postponement. You may also call or email the State Controller's Office with further questions at (800) 952-5661 or [email protected]. 

Prior Program Suspended

In February, 2009, the State Legislature indefinitely suspended the State Controller's Property Tax Postponement Program. The reinstated program, described above, largely replaces the suspended program with some significant changes, including: limiting the postponement program to those with 40% equity or greater in their homes. 

Public Auction of Tax-Defaulted Property

Real property that has unpaid property taxes for five (5) or more years, and for which the County has recorded a Power of Sale, may be sold at a public auction.

CAUTION TO BIDDERS:
 
As a bidder, you agree to follow the instructions and abide by the terms and conditions of this auction as stated. The highest bidder is legally obligated to complete the purchase. Failure to complete a purchase constitutes a breach of contract and will result in the bidder being banned from participating in any future sales.

Tract or Parcel Map Service

A Tract or a Parcel Map is a process used to subdivide real property into smaller lots. As an example, a property developer may file a tract or parcel map in order to divide a large parcel into smaller parcels for individual sale.