Exempt - Long Term Lease

If you rent for 6 months and one day or longer, you must have a bona fide written lease in order to be exempt from the tax [Florida Admin Code 12A-1.061(b)]. Rental of accommodations to individuals who plan to stay for a period greater than six months may in some cases be subject to the Tourist Development Tax. For example: An accommodation is rented to this individual without a "bona fide lease" (month to month). In this case, the renter is subject to the Tourist Development Tax for the first six months but becomes exempt from the Tourist Development Tax after continuous residence beyond the six-month period. What is a bona fide written lease?     What is exempt?

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