Hotels & Lodging in Columbia County, FL (2026)
1 rule for unincorporated Columbia County, Florida.
Verified from official government sources
Note: These county rules apply to unincorporated areas of Columbia County. If you live within an incorporated city, that city's own rules apply: see the city list below.
Transient Occupancy Tax
Columbia County imposes a tourist development tax on every hotel, motel, apartment motel, roominghouse, RV park, and condominium rental of six months or less anywhere in the county, including unincorporated Columbia County. Sec. 106-261 sets a base 2 percent rate; a later ordinance adds a further percentage point, bringing the combined countywide rate to 5 percent. Lodging operators collect the tax from guests and remit it to the Florida Department of Revenue.
Columbia County FL Hotel Occupancy Tax
Some RestrictionsColumbia County Code §§ 106-261, 106-264
(a)Imposed. There is hereby levied and imposed and set a tourist development tax throughout the county at a rate of two percent of each whole and major fraction of each dollar of the total rental charged every person who rents, leases or lets for consideration any living quarters or accommodations in any hotel, apartment hotel, motel, resort motel, apartment, apartment motel, roominghouse, mobi...
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