Regulated by San Luis Obispo County (unincorporated). Cayucos is unincorporated, so a Vacation Rental Zoning Clearance, business licence and Transient Occupancy Tax certificate from the County are the requirement, under Coastal Zone Land Use Ordinance 23.08.165. Unlike Morro Bay a few miles north, Cayucos is not currently under a permit freeze — which is why it is one of the few genuinely open coastal markets left in the county.
9% county Transient Occupancy Tax plus 1.5% Tourism Marketing District, and a further 2% Tourism Business Improvement District in some areas.
New permits are available in Cayucos, so you can start from scratch here — but if you already hold one, switching is the faster route. Your permit stays in your name either way. How switching works.
Cayucos sits squarely in our service area at about 40 minutes up the coast from us, and it is one of very few coastal markets still issuing new permits while Morro Bay next door is frozen. If you own here, this is a market we actively want.
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Permit rules and tax rates change. Confirm current requirements with San Luis Obispo County (unincorporated).