Hotels & Lodging in Volusia County, FL (2026)
1 rule for unincorporated Volusia County, Florida.
Verified from official government sources
Note: These county rules apply to unincorporated areas of Volusia County. If you live within an incorporated city, that city's own rules apply: see the city list below.
Transient Occupancy Tax
Volusia County levies a 3 percent tourist development tax on every rental of a hotel, motel, apartment, condo, or similar unit rented for six months or less. Sec. 114-32 makes the finance director responsible for collecting, auditing, and enforcing the tax, on top of state sales tax.
Volusia County 3% Tourist Development Tax
Some RestrictionsVolusia County Code § 114-32(a)
There is hereby levied and imposed a tourist development tax in the county, at the rate of three 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, rooming house, mobile home park, recreati...
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