Regulated by San Luis Obispo County (unincorporated). San Miguel is unincorporated and in the County’s non-coastal zone, so an Inland Vacation Rental Clearance plus a business licence and Transient Occupancy Tax certificate are what is needed. The inland rules apply in full: no vacation rental in an accessory dwelling unit, guesthouse or agricultural worker housing, and a separate clearance for Williamson Act parcels.
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 San Miguel, 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.
The far north of the county, open for permits, and almost entirely ignored by the management companies clustered around Paso. If you own here we would rather hear from you than not.
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Permit rules and tax rates change. Confirm current requirements with San Luis Obispo County (unincorporated).