Registered Transit Occupancy Tax Establishments in Unincorporated San Luis Obispo County

Analysis of the number of establishments in unincorporated parts of San Luis Obispo County — along with transient occupancy tax data collected in the 2023-24 financial year — showed that while the number of vacation rentals in unincorporated San Luis Obispo County doubled between 2016 and 2024 and make up 88% of all establishments that pay TOT, they paid less than half of all TOT collected in 2024.