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

6/23/2023

Cannabis Business Tax Rate to be Reduced to 6% of Gross Receipts on July 1, 2023

During its Tuesday, June 20, 2023, meeting, the San Luis Obispo County Board of Supervisors voted to reduce the Cannabis Business Tax (CBT) rate to 6%, a reduction that will apply to transactions that occur on or after July 1, 2023..

9/29/2022

Board of Supervisors Approves New Cannabis Tax Compliance Program

On September 13th, the Board of Supervisors approved changes to the County’s cannabis program, including approving a new required fee for licensed cannabis businesses operating in the unincorporated areas of the County. The new fee will take effect on October 14, 2022.

5/9/2022

Monthly Payment Option Available for Current Year Tax Bills

To provide taxpayers with information regarding an available payment option, the County of San Luis Obispo County Tax Collector’s Office wishes to introduce Easy Smart Pay.