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. 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.
If you are interested in visiting our lodging properties, please refer to our visitor page at ClassicCalifornia.com.
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!