Seminole County, FL Hotels & Lodging: Transient Occupancy Tax (2026)
Key Facts
- Tax rate
- 5% of total rental consideration
- Applies to stays of
- six months or less
- Collected by
- Seminole County Tax Collector
- Return due
- 1st of month, delinquent on 21st
- Late penalty
- 10% per 30 days, up to 50%
- Records retention
- 3 years, open to inspection
Summary
Seminole County imposes a countywide 5% Tourist Development Tax on every hotel, motel, apartment hotel, rooming house, mobile home park, RV park, condominium or apartment rented for six months or less. The Seminole County Tax Collector collects and enforces the tax under Sec. 245.81, with returns due monthly and penalties for late filing or nonpayment.
(a)There is hereby levied and imposed a county-wide Tourist Development Tax in Seminole County, Florida, at the rate of five percent of each whole and major fraction of each dollar of the total consideration charged to 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, recreational vehicle park, or condominium located within the jurisdictional boundaries of Seminole County for a term of six months or less, unless such person rents, leases, or lets for consideration any living quarters or accommodations which are exempt under Florida law.
Official source re-checked September 7, 2026: no newer edition of the code had been published (publisher’s edition: Code of Ordinances: Supplement 23 Update 1 | Land Development Code: Supplement 2).
Full Breakdown
Sec. 81 of the Seminole County Code levies a county-wide Tourist Development Tax at five percent of the total rental consideration charged for living quarters rented, leased, or let for a term of six months or less, whether the accommodation is a hotel, apartment hotel, motel, resort motel, apartment, apartment motel, rooming house, mobile home park, recreational vehicle park, or condominium anywhere in Seminole County. The dealer, meaning whoever receives the rent, must charge and collect the tax from the guest at the time payment is made and remit it to the Seminole County Tax Collector.
00. 0104, Florida Statutes. Dealers must keep three years of rental and receipt records available for inspection in the county, and the Clerk of the Circuit Court performs audits with at least 30 days' written notice except when a dealer requests an emergency audit. The Seminole County Tourist Development Council, doing business as the Seminole County Convention and Visitors Bureau, oversees allocation of the trust fund.
Violations & Fines
A dealer who fails or refuses to charge and collect the tax is personally liable for it and guilty of a first-degree misdemeanor under Sections 775.082 and 775.083, Florida Statutes. Late or unpaid tax draws a 10% penalty for each 30-day period of delinquency, capped at 50% of the unpaid tax, with a minimum $10.00 penalty for a late return. Advertising that the tax will be absorbed or refunded is also a first-degree misdemeanor under Sec. 245.81(p).
Frequently Asked Questions
Does Seminole County's Tourist Development Tax apply to Airbnb-style rentals?
Who actually collects and enforces the tax?
What happens if a hotel or rental owner pays late?
How long must a dealer keep rental records?
Sources & Official References
Other rules in Seminole County
Florida rules heatmap·Compare Seminole County to another location·View the Florida hotels & lodging overview
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