TRANSIENT OCCUPANCY TAX (TOT)
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Chapter 5.06.030 - Tax imposed. For the privilege of occupancy in any hotel, each transient is subject to and shall pay a tax in the amount of ten percent (10%) of the rent charged by the operator. The tax constitutes a debt owed by the transient to the city which is extinguished only by payment to the operator or to the city. The transient shall pay the tax to the operator of the hotel at the time the rent is paid. If the rent is paid in installments, a proportionate share of the tax shall be paid with each installment. The unpaid tax shall be due upon the transient's ceasing to occupy space in the hotel. If for any reason that tax is not paid to the operator of the hotel, the tax administrator may require that such tax be paid directly to the tax administrator.
Paso Robles Tourism Improvement District (PRTID) Assessment
In May 2017, City Council adopted a Resolution of Intention to establish the Paso Robles Tourism Improvement District (PRTID) and to levy an assessment on certain lodging businesses within the PRTID:
"Whereas, the annual assessment rate shall be two percent (2%) of gross room rental revenue. After the initial year, the assessment rate may be increased by the Owners' Association Board to a maximum of three percent (3%) of gross short-term room rental revenue as described in Section VI. The assessment rate may also be decreased by the Owners' Association Board, but shall not drop below two percent (2%) of gross short-term room rental revenue. The maximum increases or decreases in any year shall be one half of one percent (0.5%). Based on the benefit received, the assessment shall not be collected on: stays of more than thirty (30) consecutive days; stays by any officer or employee of a foreign government who is exempt by reason of express provision of federal law or international treaty; complimentary room stays; and stays pursuant to contracts executed prior to July 1, 2017."
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Pay TOT and/or Business License Fees online.
Transient Occupancy Tax (TOT) Exemption Certificate [PDF]
Attach this form to Transient Occupancy Tax Payment Form (above). Exemptions listed herein are subject to audit.
Letter RE: SLOCTMD Assessment of 1% [PDF]
(dated June 12, 2015)
San Luis Obispo County Tourism Marketing District Assessment Collection Process Summary
(dated June 12, 2015)
Resolution No. 2015-153
Resolution of the Board of Supervisors of the County of San Luis Obispo declaring results of majority protest proceedings, establishing the San Luis Obispo County Tourism Marketing District, and levying assessment on lodging businesses within such district beginning fiscal year 2015-16