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Cities

 Community Services Districts

 County Service Areas

 Cemetery Districts

 Other Special Districts

Cities

Arroyo Grande

 Atascadero

 Grover Beach

 Morro Bay

 Paso Robles

 Pismo Beach

 San Luis Obispo

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Community Services Districts

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County Service Areas

 CSA 1 Nipomo (wastewater, to be dissolved)

 CSA 7 Oak Shores (wastewater/roads)

 CSA 9 Los Osos (roads)

 CSA 10 Cayucos (water/street lighting)

 CSA 12 Lopez Water Sales

 CSA 16 Shandon (water/energy costs/street lighting)

 CSA 17 California Valley (electrical facilities)

 CSA 18 San Luis Obispo Country Club (wastewater)

 CSA 21 Road Maintenance (county-wide cooperative roads)

 CSA 22 San Luis Obispo Airport Area

 CSA 23 Santa Margarita (water/energy costs/street lighting)

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Cemetery Districts