Hotels & Lodging in San Luis Obispo County, CA (2026)
1 rule for unincorporated San Luis Obispo County, California.
Verified from official government sources
Note: These county rules apply to unincorporated areas of San Luis Obispo County. If you live within an incorporated city, that city's own rules apply: see the city list below.
Transient Occupancy Tax
San Luis Obispo County collects a 9% transient occupancy tax on every hotel stay of 30 consecutive days or less in the unincorporated area. Operators add the tax to rent, hold it in trust, and remit it to the county tax administrator under the Uniform Transient Occupancy Tax Ordinance, County Code Chapter 3.08, adopted by Ord. No. 3232.
San Luis Obispo County 9% Occupancy Tax
Some RestrictionsSan Luis Obispo County Code § 3.08.030
3.08.030 - Tax imposed. For the privilege of occupancy in any hotel, each transient is subject to and shall pay a tax in the amount of nine percent of the rent charged by the operator. Said tax constitutes a debt owed by the transient to the county which is extinguished only by payment to the operator or to the county. (1) The transient shall pay the tax to the operator of the hotel at the time...
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