For lodging businesses that have any person staying in their property for 30 consecutive days or less, the lodging property shall collect from the tenant a 10% transient occupancy tax, a 1% lodging business improvement district assessment, and a 1% San Luis Obispo County Tourism Marketing District Assessment (TMD) of the gross rent, and remit those amounts to the City. Effective on January 1, 2019, the LBID Assessment will increase from 1% to 2%, with the additional 1% going to support physical improvements that will benefit the lodging industry. The TMD funds are collected by the City and remitted to Visit San Luis Obispo County. This site includes details on the Transient Occupancy Tax (TOT), the Lodging Business Improvement District (LBID), and the San Luis Obispo County Tourism Marketing District Assessment (TMD), TOT, LBID, & TMD forms, correspondence with lodging properties, and exemption forms.
Get Started: Process to Collect TOT/LBID/TMD
If you are new to renting our your property for 30 consecutive days or less, each property owner / business must have a business license and a Certificate to Collect Transient Occupancy Tax. To get started, click on the appropriate business type and follow the three step process.
- New! Apply for a Short Term Rental/Homestay Permit in Zones: R-1-RSL, PD, PR, OS, RSM Zones
- Apply for a Hotel, Motel, Recreation Vehicle Parks Permit & Register to collect TOT
- Apply for a Vacation Rental Permit in the Commercial and Downtown areas-Coming in mid 2019
What is e-filing and what is an e-check?
- E-filing, or electronic filing, allows businesses to enter in all the information on the TOT/LBID/TMD form online through the City’s secure web portal.
- E-checks, or electronic checks, allow businesses to enter in bank account and routing information to make payments online through the City’s secure web portal.
Get Started Today! E-Filing and Online Payments
Instructions on how to e-file and submit payments online with e-checks are included here. You will need your businesses’ account number and security code for all future e-filings and e-payments as provided by the City's Finance Division. Go to https://business.pismobeach.org/webrenewals/ to get started today!