Clerk resumes in-person services at the Justice Center with increased safety measures. Our Recording Office is providing services remotely. Click here to learn more.  Please note masks are required in our buildings.

Exempt - Long Term Lease

Press Enter to show all options, press Tab go to next option

If you rent for six months and one day or longer, you must have a bona fide written lease to be exempt from the tax, Florida Admin Code 12A-1.061(b). Rental of accommodations to individuals who plan to stay more than six months may in some cases be subject to the tourist development tax.

For example, if a home is rented to an individual without a bona fide written lease (month-to-month), the renter is subject to the tourist development tax for the first six months. However, the renter becomes exempt from the tourist development tax after continuous residence beyond the six-month period.


Free viewers are required for some of the attached documents.
They can be downloaded by clicking on the icons below.

Acrobat Reader Download Acrobat Reader Flash Player Download Flash Player Windows Media Player Download Windows Media Player Microsoft Silverlight Download Microsoft Silverlight Word Viewer Download Word Viewer Excel Viewer Download Excel Viewer PowerPoint Viewer Download PowerPoint Viewer