Requirements

Tourist Development Tax is a 5% tax on the gross rental amount. The Dealer is responsible to collect and remit the tax from any person or other party who rents, leases, or lets for consideration living quarters or accommodations for a period of six (6) months or less. If the Dealer fails to collect and remit the tax, after all provisions under the law have been pursued, then the owner is ultimately responsible for the payment of the tax. The following are examples of residential real property rentals that are subject to Tourist Development Tax per Florida Admin Code 12A-1.061:

Apartment-hotel

Hotel

Rooming house

Apartment-motel

Mobile home

Single-family dwelling

Beach house and cottage

Motel

Tourist or trailer camp

Condominium

Multiple-unit structure

Trailer

Cooperatively owned apartment

Resort motel

Vacant land for temporary living quarters

 

 
 
Google Translate
Home | Court Services | Jury Duty | Employment Opportunities | Financial Information | Enhanced Guardianship Audit | Guardianship Advocate | Inspector General Department | Internal Audit & Investigation | Minutes and Documents | Official Records/Recording | Property Sales | Protecting Your Information | Reports & Statistics | Tourist Development Tax | Value Adjustment Board (VAB) | Disclaimer | Clerk of Court | eFiling | Online Services | FAQs | Contact Us | Government Links | Site Map | En Español