Hotels & Lodging in Leon County, FL (2026)
1 rule for unincorporated Leon County, Florida.
Verified from official government sources
Note: These county rules apply to unincorporated areas of Leon County. If you live within an incorporated city, that city's own rules apply: see the city list below.
Transient Occupancy Tax
Leon County levies a 5 percent tourist development tax on every rental of six months or less at hotels, motels, resort motels, apartments, roominghouses, mobile home parks, RV parks, and condominiums countywide. Dealers collect the tax at the time of payment and remit it to the county tax collector under Sec. 11-705, funding the Leon County Tourist Development Trust Fund.
Leon County Tourist Development Tax Rate
Some RestrictionsLeon County Code of Laws § 11-705(a)
There is hereby levied, imposed and set, until hereafter amended or repealed, a tourist development tax throughout the county at the rate of five percent for each whole and major fraction of each dollar of the total rental and/or consideration charged every person who rents, leases, or lets any living quarters or accommodations in any hotel, motel, resort motel, apartment, apartment motel, room...
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