Tourist development tax is a 5 percent tax on the gross rental amount. The dealer is responsible for collecting and remitting the tax from any person or party who rents, leases, or lets for consideration living quarters or accommodations for a period of six 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:

• Apartment hotel
• Apartment motel
• Beach house and cottage
• Condominium
• Cooperatively owned apartment
• Hotel
• Mobile home
• Motel
• Multiple-unit structure
• Resort motel 
• Rooming house
• Single-family dwelling
• Tourist or trailer camp
• Trailer
• Vacant land for temporary living quarters

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