Hotels & Lodging in Polk County, FL (2026)
1 rule for unincorporated Polk County, Florida.
Verified from official government sources
Note: These county rules apply to unincorporated areas of Polk County. If you live within an incorporated city, that city's own rules apply: see the city list below.
Transient Occupancy Tax
Polk County levies a combined 5% tourist development tax on rentals of hotel rooms, motels and similar transient accommodations rented for six months or less, on top of state sales tax. The tax is collected by whoever takes the rent and remitted to the Polk County Tax Collector.
Polk County Tourist Development Tax Rate
Some RestrictionsPolk County Code Sec. 11.6-16
(a)(1)Pursuant to Section 125.0104(c) and (d), Florida Statutes, there is hereby levied and imposed and set a tourist development tax throughout Polk County, Florida, at a rate of three (3) per cent; and(2)Pursuant to Section 125.0104(l), Florida Statutes, there is hereby levied and imposed and set a tourist development tax throughout Polk County, Florida, at a rate of one-half (0.5) per cent, ...
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