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

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

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 Windows Media Player Download Windows Media Player Word Viewer Download Word Viewer Excel Viewer Download Excel Viewer PowerPoint Viewer Download PowerPoint Viewer