Florida Tourist Development Tax: Rates by County (2026)

Florida counties can add a tourist development tax to every rental of six months or less, on top of the 6% state sales tax and any county surtax. In each county where Florida Hosts has a county page, the Department of Revenue’s DR-15TDT rate chart (R. 10/26) lists the local tax as collected by the county, so owners file it with the county, not the state. The rates in those counties run from 4% to 6%, with a few ZIP code and city exceptions listed below.

What is the tourist development tax?

The tax comes from the Local Option Tourist Development Act, §125.0104. Under §125.0104(3)(a)1, anyone who rents living quarters or accommodations in an apartment, condominium, hotel, mobile home park, timeshare resort or the other listed facilities “for a term of 6 months or less” is exercising a taxable privilege, unless the rental is exempt under chapter 212. The Department of Revenue’s Rule 12A-1.061, which governs both the state tax and the tourist tax on these rentals, defines a transient accommodation to include a single-family dwelling, beach house or cottage.

A county’s base levy is 1% or 2% under §125.0104(3)(c). Paragraph (3)(d) allows an extra 1% by referendum once the base tax has run for three years, and paragraphs (3)(l), (m) and (n) allow further 1% levies by referendum for listed purposes, such as bonds for professional sports facilities and tourism spending in counties the Department of Revenue certifies as high tourism impact counties. That is why most county rates land between 4% and 6%.

The DR-15TDT chart groups these as “local option transient rental taxes.” The term covers the tourist development tax, convention development tax, tourist impact tax and municipal resort tax, so the rate on the chart can be more than one local tax added together.

Who has to collect it?

The person who receives the rent. Section 125.0104(3)(f) says the tax is charged by the person receiving the consideration and collected from the guest when the guest pays. Under §125.0104(3)(e), it is in addition to the state sales tax and to the rent itself.

When a manager handles bookings, Rule 12A-1.061(9)(a) says agents and management companies that collect rent for the owner must register and remit the tax. The owner is not off the hook, though. Rule 12A-1.061(9)(b)2 keeps the owner responsible if the manager fails to pay and the taxing authority cannot collect from the manager.

County-collected or state-collected: what is the difference?

By default, §125.0104(3)(g) has the tax remitted to the Department of Revenue. Section 125.0104(10) lets a county adopt an ordinance to collect and administer the tax itself, and the county may keep up to 3% of collections for administration.

The DR-15TDT chart shows which model each county uses. For DOR-collected counties, the tourist tax is filed on the state Sales and Use Tax Return (Form DR-15) along with sales tax. For county-collected counties, the tourist tax is paid directly to the county, while the 6% sales tax and any surtax are still reported to the Department on Line D of Form DR-15. The chart also warns that not every county notifies the Department when it changes its rate, so confirm a county-collected rate with the county itself.

What are the rates in the counties we serve?

Every county below is listed as “County” in the Collected By column of DR-15TDT (R. 10/26). The rate is the local option transient rental tax only; the 6% state tax and county surtax come on top.

County	Local rate (DR-15TDT)	Collected by	County page
Alachua	5%	County	Alachua County
Bay	5% (see note)	County	Bay County
Brevard	5%	County	Brevard County
Broward	6%	County	Broward County
Charlotte	5%	County	Charlotte County
Collier	5%	County	Collier County
Duval	6%	County	Duval County
Escambia	5%	County	Escambia County
Gulf	5%	County	Gulf County
Hillsborough	6%	County	Hillsborough County
Indian River	5%	County	Indian River County
Lake	4%	County	Lake County
Lee	5%	County	Lee County
Leon	5%	County	Leon County
Manatee	6%	County	Manatee County
Marion	4%	County	Marion County
Martin	5%	County	Martin County
Miami-Dade	6% (see note)	County	Miami-Dade County
Monroe	5%	County	Monroe County
Nassau	5% (see note)	County	Nassau County
Okaloosa	6% (see note)	County	Okaloosa County
Orange	6%	County	Orange County
Osceola	6%	County	Osceola County
Palm Beach	6%	County	Palm Beach County
Pinellas	6%	County	Pinellas County
Polk	5%	County	Polk County
St. Johns	5%	County	St. Johns County
St. Lucie	5%	County	St. Lucie County
Santa Rosa	5%	County	Santa Rosa County
Sarasota	6%	County	Sarasota County
Seminole	5%	County	Seminole County
Volusia	6%	County	Volusia County
Walton	5% or 2% (see note)	County	Walton County

The chart’s footnotes matter for five of these counties:

• Bay: the tax applies only in ZIP codes 32401, 32404, 32405, 32407, 32408, 32410 and the Bay County portion of 32413.
• Miami-Dade: 4% in Surfside and Bal Harbour, 7% in Miami Beach, and 6% in the rest of the county.
• Nassau: the tax applies only in ZIP code 32034, Amelia Island.
• Okaloosa: 6% in both the Okaloosa County Tourist Development Tax District and the Expansion District.
• Walton: 5% in ZIP codes 32459, 32550, 32454, 32461 and the Walton County portion of 32413, and 2% in the rest of the county.

How do I register with the county?

Each county runs its own account setup, return form and calendar. The Okaloosa County Clerk, for example, takes the tax monthly, due on the 1st and late after the 20th, and asks owners who file directly to submit an application. The Sarasota County Tax Collector’s registration form also says returns are due on the 1st of the month after collection, late if not received by the 20th, and must be filed even when no tax was collected.

Some counties have collection agreements with booking platforms and some do not. The Osceola County Tax Collector states it is not contracted with Airbnb, Vrbo or any other platform. Our guide to what Airbnb and Vrbo collect in Florida goes county by county.

What about rentals longer than six months?

The tourist tax follows the state’s six-month line. Section 125.0104(3)(a)1 excludes accommodations that are exempt under chapter 212, and §212.03(4) exempts a tenant with a bona fide written lease for longer than six months of continuous residence. Mid-term stays of one to six months are still taxable. Our state sales tax guide explains what makes a lease qualify.

How Florida Hosts helps

We help owners set up the tax accounts a Florida rental needs, alongside the DBPR license and any local registration. Our own cleaning and maintenance staff work across Florida, guests get 24/7 communication, and short-term management runs 18–25% of booking revenue, quoted in writing. See our pricing or request a free rental projection, which we send within one business day.

This guide is general information, not legal or tax advice. Confirm current rates and filing rules with your county and the Florida Department of Revenue, or with a tax professional.