Exempt - Long Term Lease

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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.


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