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)
Who can use this service?
Anyone can use this service.
Is there a charge for this service?
This service is provided free of charge.
When and where is this service offered?
This service is available throughout the year during regular business hours except during scheduled holidays.
Renew an existing Transient Occupancy Tax Certificate (or a Business License)
Location, directions and hours of operation
Click on location name to show hours of operation, directions and phone information
1055 Monterey Street Room D290 San Luis Obispo, CA 93408
Tel: (805) 781-5831
Fax: (805) 781-5362