San Luis Obispo County, CA (Unincorporated Areas)
When deciding whether to become an Airbnb host, it is important for you to understand the laws in your city or county. As a platform and marketplace we do not provide legal advice, but we want to give you some useful links that may better help you understand relevant laws and regulations in the unincorporated areas of San Luis Obispo County. This list is not exhaustive, but it should give you a good start in understanding your local laws. If you have questions, please refer to the County’s Licensing Vacation Rentals, contact the County of San Luis Obispo Tax Collector, or consult a local lawyer or tax professional.
Short-Term Rental License
Short-term rental operators in San Luis Obispo County must obtain a valid County Business License. San Luis Obispo County requires hosts to register by applying in person. This license must be renewed annually. Read more on the County’s Vacation Rental Licensing page.
County Business License Posting Requirement. You are required to include your County Business License number on your listing. You may include your County Business License number on your listing by going to Manage Listing and Calendar > Location (under Listing section). In the “License or registration number” field, type in your license number following the acceptable license format for San Luis Obispo County. The format is a seven-digit number and appears in the upper left corner of your County Business License. The format is: No. XXXXXXX. An example would be: No. 9999901.
Other rules. It's also important to understand and abide by other contracts or rules that bind you, such as leases, condo board or co-op rules, HOA rules, or rules established by tenant organizations. Please read your lease agreement and check with your landlord if applicable. If you do not own the property, written consent must be obtained from the property owner in order to receive a short-term rental license.
Requirements for Operating your Listing
San Luis Obispo County Land Use Code. Short-term rentals cannot operate without a County Business License and a County Land Use Authorization. A County Land Use Authorization is issued by the County Planning and Building Department and can be obtained as part of the County Business Licensing Process.
Taxes. San Luis Obispo County imposes a 9% Transient Occupancy Tax (TOT) on reservations of fewer than 30 nights. A 1% Tourism Marketing District (TMD) assessment is also imposed. In certain areas of the County, an additional 2% Tourism Business Improvement District assessment (TBID) is also assessed. Please contact the County Tax Collector for additional information. Airbnb collects and remits transient occupancy taxes in San Luis Obispo County; more information about that process is available in our Help Center here and here.
We are committed to working with local officials to help them understand how Airbnb benefits our community. Where needed, we will continue to advocate for changes that will allow regular people to rent out their own homes.