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Taxes›California›San Luis Obispo County

San Luis Obispo County
short-term rental taxes.

Tax and permit requirements for San Luis Obispo County. Use your full address to find its governing authorities.

Outside city limits: what you need to do in unincorporated San Luis Obispo County

From the linked source
  1. No action
    Short-term rentals are allowed in San Luis Obispo County

    The record lists no ban. Zoning and HOA rules for your address still apply.

  2. To do
    Get the San Luis Obispo County short-term rental license or registration

    All lodging businesses, including private home vacation rentals, in unincorporated San Luis Obispo County must register for a County Business License.

  3. To do
    Airbnb, Vrbo and Booking.com collect the 9% San Luis Obispo County occupancy tax for you

    That is per the record. On direct bookings, you collect and remit it yourself.

  4. To confirm
    Find out how often you file and when returns are due

    The record gives no filing schedule. Ask the tax office how often you file and when returns are due.

Verify each step with the authority before you file or apply. Source

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What to know.

The record for San Luis Obispo County lists a 9% occupancy tax. City and district taxes are shown separately. Browse the local guides below and check your address.

At a glance.

County tax
9%
State tax
Local only
Highest recorded city rate
12%
Cities tracked
7

The highest recorded city rate describes the available dataset. It is not a legal maximum or the full tax due for an address.

SourceSources & confidenceHow we researchReport a problem with this page

How county vs. city works here

  • The recorded county rate is 9%

    The occupancy-tax rate for San Luis Obispo County is 9%. Use your address to find the applicable jurisdiction. Platforms collect this tax; filing duties are listed separately.

  • Check the rules for your local area

    Open a city guide below for city and special district requirements.

  • Outside city limits, the county rules apply

    The list under "Outside city limits" above is what San Luis Obispo County requires there. Special district rules may also apply.

Sources & confidence

How we collect and check this information · Report a problem with this page

FigureValueSourceStatus
San Luis Obispo County occupancy tax9%
Source
Source linked
California local lodging tax guidanceLocally administered
Source
Source linked
Sources for the county taxes and local requirements shown above.

Cities in San Luis Obispo County

Browse local tax and permit requirements or look up your full address.

Outside city limits (unincorporated San Luis Obispo County)? See what the county requires or Look up your exact address

Communities outside city limits

Unincorporated communities in San Luis Obispo County include Avila Beach, Blacklake, California Polytechnic State University, Callender, Cambria, Cayucos, Creston, Edna, Garden Farms, Lake Nacimiento, Los Berros, Los Osos, and 11 more. An address in one of them is outside city limits, so San Luis Obispo County rules apply. These are Census-designated places, not separate tax authorities.