Pismo Beach

Active

Yes

Pismo Beach treats vacation rentals as transient lodging subject to the Transient Occupancy Tax, plus the Lodging Business Improvement District and Tourism Marketing District assessments, charged at 10%, 1% and 1% of rent respectively. Tax is due on all consideration charged, including non-optional fees such as cleaning, pet, resort and mandatory damage-protection waiver fees; only truly optional, declinable charges are exempt. Operators must file TOT/LBID/TMD returns monthly (by the last day of the following month) whether or not tax is due, reporting units available and unit-nights rented, and continue filing until they notify the City they have stopped operating. The TOT ordinance (Municipal Code Ch. 3.20) imposes penalties and interest for failing to remit the correct tax within 30 days, and operators may appeal a deficiency determination to the City Council within fifteen days.

Pismo Beach City Council has extended a short-term rental moratorium for another year, temporarily restricting new STR permits and operations.