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Taxes›California›San Luis Obispo County›Morro Bay

Morro Bay
short-term rental taxes.

Data date: Jun 2026

Start with the recorded local taxes and permit overview for Morro Bay, California. Check the current requirements for your exact address.

Rental conditions are recorded in Morro Bay
cap of 175 full-home STRs in residential zones with chronological waitlist (186 on waitlist). no new permits issued in 2025. home-share STRs uncapped.
Find published guidance for your Morro Bay address
Check published permit and tax guidance for Morro Bay.

What you need to do in Morro Bay

Checked against the source
  1. To do
    Meet the local rental conditions

    cap of 175 full-home STRs in residential zones with chronological waitlist (186 on waitlist). no new permits issued in 2025. home-share STRs uncapped.

  2. To do
    Get the Morro Bay short-term rental license or registration

    STR permit required; cap of 175 full-home STRs in residential zones with chronological waitlist (186 on waitlist); no new permits issued in 2025; home-share STRs uncapped

  3. To do
    Collect and remit the 10% Morro Bay occupancy tax yourself

    The record says booking platforms do not collect it, so you add it to every booking, platform and direct, and pay it to the authority.

  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.

    Filing portal

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

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What to know.

cap of 175 full-home STRs in residential zones with chronological waitlist (186 on waitlist). no new permits issued in 2025. home-share STRs uncapped. The published guide for Morro Bay lists 10% local occupancy tax. A license or registration is required.

At a glance.

Local tax
10%
State tax
Local only
License
Required
Local filing
You collect and remit

Other taxes or assessments may apply. Review tax context and confirm the full amount for your rental with the authority.

SourceSources & confidenceHow we researchReport a problem with this page

What the recorded taxes cover

Recorded assessment: 3%

3% Morro Bay Tourism BID (raised from 2%) + 1.5% SLO County TMD This charge has no separate STR applicability recorded and is shown outside the estimate.

Tax details

Exemptions, penalties, filing information, and effective dates from the linked sources.

Morro Bay: Recorded exemptions

taxes remitted monthly to the city. Exemptions: official exemption forms include Government Exemption Form and Long Term Exemption Form (per city TOT page); exemptions claimed per month require a form.

Morro Bay: Recorded penalties and interest

city adopted Ord. 660 (2024) updating Ch. 3.24 enforcement/appeal sections.

Morro Bay: Recorded filing portal

Open the filing portal (app03.cityworksonline.com)

Source for these notes: morrobayca.gov: transient occupancy tax

Platform tax collection guidance for Morro Bay

Collection is shown separately for each booking channel. Direct-booking taxes are paid by the host.

PlatformStateLocal
AirbnbNoneYou collect and remit
VrboNoneYou collect and remit
Booking.comNoneYou collect and remit
DirectNoneYou collect and remit

Platform collects means the platform pays that tax. You collect and remit means you pay it. Collection details unavailable identifies a missing answer for that channel. Filing duties are listed separately.

Your next steps

  • Get the required license or registration

    Apply for the required license or registration with the licensing office before you list.

  • Collection of the 10% local tax

    You collect and remit this tax using the linked filing instructions.

  • File your tax returns

    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.

Sources & confidence

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

FigureValueSourceStatus
Morro Bay occupancy tax10%
Source
Source linked
California local lodging tax guidanceLocally administered
Source
Source linked
Licensing recordRequired
Source
Source linked
Official sources for the taxes and permit requirements shown above.

Morro Bay STR tax FAQ

Does Airbnb pay my Morro Bay occupancy taxes?

You collect and remit this tax for Airbnb and direct bookings.

Do I need a license to Airbnb in Morro Bay?

A license or registration is required.

What happens if I don't file?

Penalties and interest depend on the tax and authority. Check the applicable rules and contact the authority about any missed filings or payments.

How often do I file?

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.