What is Taxable?

Florida Administrative Code (FAC) 12A-1.061 stipulates that the collection and remittance of the 5% local option Tourist Development Tax applies to rental charges or room rates defined as the total consideration received solely for the use or possession, or the right to the use or possession, of any transient accommodation. This includes any charge or surcharge to a guest or tenant for the use of items or services that are required to be paid by the tenant as a condition of the use or possession of a short term rental. 

Such charges, even if paid to third parties, include but are not limited to:  

  • Rental rate
  • Cleaning charges
  • In room safe charges
  • Pet Fees
  • Roll-a-way Beds
  • Administration fees
  • Registration fee
  • Resort fees
  • Electricity charges if not included in rent
  • Golf transfer/membership fees
  • Community Association application fees
  • Amenity fees
  • Membership dues
  • Maintenance fees
  • Peace of Mind (Damage) Insurance Policies
  • Cleaning fees or electricity charges (a reasonable cap) withheld from Security Deposit 

For additional information please refer to the Tourist Development Tax FAQ’s or call the Tourist Development Tax Unit of the Inspector General Department at: (239) 533- 2190.

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