Transient Occupancy Tax

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TOT Ordinance

Chapter 5.06: Transient Occupancy Tax Ordinance of the City of Paso Robles

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 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.

San Luis Obispo County Tourism Marketing District (TMD) Assessment

On January 14, 2020, the San Luis Obispo County Board of Supervisors approved the renewal of the San Luis Obispo County Tourism Marketing District (TMD). In addition to the renewal, the Board of Supervisors approved an increase in the assessment from 1% to 1.5%, effective July 1, 2020. The TMD was initially formed in 2015 after a majority of lodging businesses in the County voted in favor of the creation of the district and the self-assessment based on the taxable rents collected from guests. The TMD is managed by Visit SLO CAL.

The TMD assessment is applicable at the time rents are collected from guests. For reservations scheduled on or after July 1, 2020, you are to collect 1.5% for the TMD assessment. Reservations where the rents have already been collected from guests prior to July 1, 2020 may use the current 1% TMD rate. In order to accommodate the potential remittance of two separate TMD rates, we have adjusted our monthly TOT remittance form accordingly.

Paso Robles Tourism Improvement District (PRTID) Assessment

In May 2017, City Council adopted a Resolution 17-082 (PDF) to establish the PRTID and to levy an assessment on certain lodging businesses within the PRTID:

"Whereas, the annual assessment rate shall be 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 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 2% of gross short-term room rental revenue. The maximum increases or decreases in any year shall be 0.5%. Based on the benefit received, the assessment shall not be collected on: stays of more than 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."