Regulated by San Luis Obispo County (unincorporated). San Simeon is unincorporated and in the coastal zone, so a Vacation Rental Zoning Clearance under Coastal Zone Land Use Ordinance section 23.08.165 is the route, alongside a business licence and a Transient Occupancy Tax certificate. The Permit Center decides whether a given parcel qualifies for a clearance or needs a Minor Use Permit, so the answer depends on your specific address rather than on the town.
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 Simeon, 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.
Hearst Castle traffic makes this a real market, and it is open. It is also the furthest point in the county from us at about 75 minutes, so we would staff it deliberately and tell you honestly what our response time there looks like before you sign anything.
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Permit rules and tax rates change. Confirm current requirements with San Luis Obispo County (unincorporated).