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:



Rooming house


Mobile home

Single-family dwelling

Beach house and cottage


Tourist or trailer camp


Multiple-unit structure


Cooperatively owned apartment

Resort motel

Vacant land for temporary living quarters


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