San Luis Obispo,California, the seat of San Luis Obispo County, about 160 miles (260 km) northwest of Los Angeles. Tourism, retail trade, food processing, and light manufacturing are the mainstays of the local economy. California Polytechnic State University is here. San Luis Obispo grew up around the Mission San Luis Obispo de Tolosa, founded in 1772. The settlement was incorporated in 1856. The restored mission is a leading attraction.