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What is Florida Tourist Development Tax?
The Florida Tourist Development Tax, commonly known as a bed tax, is a charge imposed on the total rental amount for any transient accommodation rented for six months or less. This includes hotels, motels, vacation rentals, and condos.
As a local option tax, each county's Board of Commissioners decides whether to levy the tax and at what rate. The revenue collected is legally restricted for use in promoting tourism, such as funding convention centers, stadiums, museums, and destination marketing campaigns.
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How it works
Property owners or managers are legally responsible for collecting the Tourist Development Tax from their guests at the time of payment. The tax is calculated as a percentage of the total rental charge, which typically includes the base rent and any mandatory fees like cleaning.
These collected funds must be remitted, along with a tax return, to the respective county's tax collector or department of revenue. The remittance schedule is usually monthly or quarterly.
While many Online Travel Agencies (OTAs) like Airbnb and Vrbo may collect and remit this tax on behalf of hosts, it is ultimately the owner's responsibility to ensure full compliance.
Why it matters
Proper collection and remittance of the Tourist Development Tax is a legal requirement for operating a short-term rental in most of Florida. Non-compliance can lead to audits, significant financial penalties, interest on unpaid taxes, and potential legal action.
For the community, these tax revenues are vital for maintaining and improving the local infrastructure and amenities that attract visitors. This, in turn, supports the entire tourism economy and helps vacation rental owners by driving demand for their properties.
Examples
- A host in Miami-Dade County, which has a 6% TDT, books their beachfront condo for a 5-night stay generating $1,500 in rental revenue. The host must collect an additional $90 ($1,500 x 6%) from the guest for the Tourist Development Tax and remit it to the county.
- A property manager overseeing several cabins in Polk County calculates the total TDT collected from all guest stays at the end of the month. They then file a single TDT tax return with the Polk County Tax Collector and remit the total 5% tax they collected.
- An owner renting a room in their home in Orange County (Orlando) for a week must register with the county. They are required to collect both the 6% Florida State Sales Tax and the 6% Orange County Tourist Development Tax from their guest, for a total tax rate of 12% on the rental charge.
- A host in a county without a Tourist Development Tax, such as Union County, is not required to collect or remit this specific tax, though they are still responsible for the state sales tax on transient rentals.
Frequently asked questions
Is the Florida Tourist Development Tax the same as the state sales tax?+
Does the Tourist Development Tax rate vary within Florida?+
What parts of a booking are subject to the Tourist Development Tax?+
How can I track the Tourist Development Tax I've collected?+
Related terms
Bed Tax
A bed tax is a levy imposed by local, state, or national governments on the rental of short-term accommodations, with the revenue often used to fund…
Tourist Tax
A tourist tax is a levy imposed by local or regional governments on visitors staying in short-term accommodations. The revenue is typically used to fund…
Lodging Tax
A lodging tax is a tax levied by government authorities (such as city, county, or state) on the rental of short-term accommodations, including vacation…
Transient Occupancy Tax (TOT)
Transient Occupancy Tax (TOT) is a tax levied by local or state governments on the rental of short-term accommodations, such as vacation rentals, hotels, and…