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

Public Auction of Tax-Defaulted Property

Transient Occupancy Tax (Hotel Tax)

Property Taxes- Supplemental

Property Tax Information Request

County Business Licenses

Property Taxes- Unsecured

Property Tax Penalty Cancellation Requests

Property Taxes- Secured

Property Tax Postponement

Payment of Delinquent Property Taxes

Mobilehome Tax Clearance Certificate

Tract or Parcel Map Service

Monthly or Annual Payment Plan for Prior Year Secured Property Taxes

Licensing Vacation Rentals

Licensing for Cannabis Related Businesses

Mobilehome Taxes

Tourism Marketing District

Cannabis Business Tax

County Business License View

Renewing a Cannabis Business License