Florida Tourist Development Tax
Learn about Florida’s Tourist Development Tax, who it applies to, how much it is, and what rental owners need to know to stay compliant with state and local laws.
Florida’s Tourist Development Tax (TDT) is a local option transient rental tax authorized by the Local Option Tourist Development Act, codified in § 125.0104, Fla. Stat. It allows counties to impose up to 6% in additional tax on the rental, lease, or letting of transient accommodations—typically defined as rentals for six months or less.
This tax applies in addition to Florida’s statewide 6% sales tax on transient rentals imposed under § 212.03, Fla. Stat. In many counties, the Florida Department of Revenue (DOR) administers the TDT on behalf of the local government, while other counties collect it themselves.
Why the Tourist Development Tax Matters
The TDT is more than a revenue tool—it’s a critical funding source for Florida’s tourism infrastructure. Revenues are used to:
- Promote tourism through advertising, events, and destination marketing
- Fund beach renourishment, shoreline maintenance, and capital projects
- Develop or maintain sports stadiums, convention centers, and cultural facilities
- Support tourism bureaus and local visitor development boards
Because of its significance and wide application across Florida’s short-term rental market—including hotels, vacation homes, Airbnb listings, RV parks, and timeshares—the TDT is a frequent focus of tax litigation, technical rulings, audit controversies, and legislative reform.
A Tax with Local Variation and Statewide Reach
While the TDT is created at the local level, its enforcement and interpretation occur within a statewide framework. Legal guidance on its application comes from:
- Florida statutes and administrative rules
- Department of Revenue interpretations (including Technical Assistance Advisements)
- Court rulings on taxability and enforcement
- County-specific ordinances and enforcement practices
Importantly, not every Florida county imposes the TDT, and those that do vary in:
- Whether they levy the full 6% allowed
- Whether they layer on additional surtaxes (e.g., the Tourist Impact Tax in environmentally sensitive areas)
- Whether the county administers the tax directly or through the DOR
These variations make compliance complex, particularly for hosts and property managers operating in multiple counties.
Scope of This Guide
This article provides a full breakdown of Florida’s Tourist Development Tax, including:
- Statutory framework and definitions
- Applicable rental types and exemptions
- Tourist Development Tax rates by county
- Administrative rules under Rule 12A-1.061, F.A.C.
- Landmark court decisions and technical advisements
- Audit risks and compliance best practices
- Enforcement issues involving online platforms like Airbnb and Expedia
All information is based solely on official sources, including:
- Fla. Stat. §§ 125.0104 and 212.03
- Rule 12A-1.061, Florida Administrative Code
- The Florida Department of Revenue’s Local Option Tax page
- The March 2025 Tourist Development Tax Rate Chart (Form DR-15TDT)
- Technical Assistance Advisements (TAAs)
- Florida case law interpreting the TDT
Statutory Authority, Legal Framework, and Rental Definitions
The Tourist Development Tax (TDT) draws its authority from Fla. Stat. § 125.0104, often referred to as the Local Option Tourist Development Act. This statute provides counties the discretion to impose a local option tax on the short-term rental of accommodations typically used by tourists.
Legal Basis and Purpose
Under § 125.0104(3)(a), counties may levy a 1% to 6% tax on the total rental charges received for transient accommodations. Funds must be used for tourism-related purposes, which may include:
- Tourist promotion and advertising
- Beach and shoreline restoration
- Convention center construction or renovation
- Professional sports franchise facilities
- Public facilities that attract and serve tourists
The law intentionally grants broad flexibility to counties in determining how to spend TDT revenue—as long as expenditures are tied to tourism development and promotion.
Relationship to Florida Sales and Use Tax
While TDT is a local tax, it is layered on top of the state sales tax on transient rentals imposed under Fla. Stat. § 212.03. This means that a single rental transaction may be subject to:
- 6% state sales tax
- Discretionary sales surtax (county-specific, typically 0.5%–1.5%)
- Up to 6% Tourist Development Tax
- In some counties, an additional 1% Tourist Impact Tax (for areas of critical state concern, like the Florida Keys)
Example: A transient rental in Monroe County (Key West) may face a combined tax rate exceeding 13%.
Rule-Based Interpretation: Rule 12A-1.061, F.A.C.
The Department of Revenue’s Rule 12A-1.061 clarifies which rental activities are taxable under TDT and which are exempt. The rule incorporates statutory definitions, adds operational details, and provides guidance on exemptions and administrative procedures.
Key points include:
- The tax applies to “transient rentals,” defined as accommodations rented for a period of six months or less.
- Rentals must be in establishments such as hotels, motels, roominghouses, apartment hotels, condominiums, mobile home parks, RV parks, and timeshare resorts.
- The intent of the guest matters—if the guest establishes permanent residency, the rental may be exempt.
This rule remains one of the most important interpretive sources in evaluating how TDT applies in practice.
What Counts as a “Transient Rental”?
The statutory and regulatory definitions focus on both duration and nature of occupancy. A “transient rental” generally involves:
- A stay of six months or less
- Payment of consideration (rent or lease charges)
- Occupancy of a furnished or unfurnished space suitable for short-term lodging
Per Fla. Stat. § 125.0104(3)(a), taxable properties may include:
- Hotels and motels
- Apartment hotels
- Roominghouses
- Mobile home parks
- Recreational vehicle (RV) parks
- Condominiums
- Timeshare resorts
Additionally, counties may adopt ordinances extending the tax to:
- Campgrounds
- Boat slips or marinas (less common)
- Event spaces in qualifying facilities
Rental Exemptions and Long-Term Occupancy
A rental of more than six months, or where the tenant intends to establish permanent residency, is generally exempt from the TDT.
The exemption applies if the guest:
- Signs a lease agreement exceeding six months before occupancy
- Establishes permanent residency via actions such as:
- Registering to vote
- Obtaining a Florida driver’s license
- Filing for homestead exemption
- Changing their mailing address or utility billing records
Under Rule 12A-1.061(14), documentation must be retained to prove exempt status. This often becomes a key issue in audits and refund claims.
County-by-County TDT Rates and Administration: Who Collects What?
Although the Tourist Development Tax (TDT) is imposed at the county level, its collection and administration can vary dramatically depending on the county. Understanding these distinctions is critical for short-term rental operators, CPAs, and tax advisors working across Florida jurisdictions.
The Department of Revenue has issued two documents to assist in the implementation of Transient Rental Tax and Tourist Development Tax:
Sales and Use Tax on Rental of Living or Sleeping Accommodations
Local Option Transient Rental Tax Rates (Tourist Development Tax Rates) Form DR-15TDT
Municipal Resort Tax – Miami Beach, Bal Harbour, and Surfside
In addition to the county-level Tourist Development Tax, certain municipalities in Miami-Dade County impose a separate Municipal Resort Tax under Section 212.0306, Florida Statutes. These taxes are levied by the cities of Miami Beach, Bal Harbour, and Surfside.
For example, the City of Miami Beach imposes:
A 4% resort tax on the rental of hotel rooms, apartments, and other transient accommodations, and
A 2% resort tax on sales of food, alcoholic beverages, and other refreshments in restaurants, bars, and nightclubs within city limits.
These municipal resort taxes are in addition to:
The Miami-Dade County Convention Development Tax (3% on transient rentals),
The Florida state sales tax (6%), and
Any local discretionary sales surtax.
Funds collected through the municipal resort tax are used to promote tourism, finance cultural and convention facilities, and provide property tax relief related to tourism infrastructure.
Legal Authority: § 212.0306, Fla. Stat.; Miami Beach City Code Chapter 102, Article IV.
Additional 1% Tax in Areas of Critical State Concern
Under Section 125.0108, Florida Statutes, counties that create a land authority pursuant to Section 380.0663(1), F.S., are authorized to levy an additional 1% tax on transient rental facilities located within areas designated as areas of critical state concern under Chapter 380, F.S.
If more than 50% of the county’s total land area qualifies as an area of critical state concern, the county may impose the tax countywide. This additional 1% tax is levied on top of any other tourist development taxes already in effect.
The funds generated must be used to acquire land within the area of critical state concern and to offset the reduction in ad valorem (property) tax revenues resulting from those land purchases.
Designated Areas of Critical State Concern:
- Big Cypress Area (primarily in Collier County)
- Green Swamp Area (in Central Florida)
- Florida Keys Area (in South Florida)
- Apalachicola Bay Area (in Franklin County)
A current list of counties and their applicable tourist development tax rates—including this special 1% tax—is available in the Florida Department of Revenue’s Form DR-15TDT (Local Option Transient Rental Tax Rates).
Authority: Sections 125.0108 and 380.0663, Florida Statutes.
Florida’s Tourist Development Tax (TDT) is a local option tax imposed by counties on short-term rental stays of six months or less in hotels, motels, vacation homes, and similar accommodations. It is authorized by Fla. Stat. § 125.0104.
The TDT rate varies by county but can be up to 6%. Some counties also impose an additional 1% Tourist Impact Tax. Combined with state sales tax and surtaxes, total transient rental taxes can exceed 13% in certain areas like the Florida Keys.
The TDT applies to hotels, motels, apartment hotels, roominghouses, RV parks, condominiums, timeshare resorts, and other transient accommodations rented for six months or less.
The six-month exemption applies only if a written lease for a term longer than six months is signed before occupancy begins. Without a qualifying lease, the rental is considered taxable.
Some counties self-administer the TDT (e.g., Orange, Escambia), while others have the Florida Department of Revenue (DOR) collect it on their behalf. Check the DR-15TDT chart or county tax collector’s website.
It depends on the county. Some counties have agreements with platforms like Airbnb to collect and remit TDT automatically. In other counties, hosts are responsible for collecting and remitting the tax themselves.
No. Florida’s sales tax on transient rentals is a state-level 6% tax, while the TDT is a local county-level tax added on top. Both taxes usually apply to the same rental transaction.
Failure to collect or remit TDT can result in audits, penalties, interest, and back taxes. The DOR or county may assess tax based on estimated receipts if proper records are not maintained.
Yes, but only if the tax was refunded to the customer first. The Florida Department of Revenue requires proof that the guest was reimbursed before processing a refund to the taxpayer.
To stay compliant, register with the proper authority (DOR or county), file accurate returns, collect documentation for exemptions, and ensure you use the correct county tax rate based on the latest DR-15TDT chart.
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