Palm Beach County, FL Hotels & Lodging: Transient Occupancy Tax (2026)
Key Facts
- Tax Rate
- 6% of rental charge
- Applies To
- Stays of six months or less
- Collected By
- Palm Beach County Tax Collector
- Coverage
- Countywide, including all municipalities
- Rate History
- 1% in 1982, 6% since Feb 2015
Summary
Palm Beach County charges a 6% tourist development tax on stays of six months or less at hotels, motels, and vacation rentals countywide, including inside every municipality, collected by the Tax Collector.
The levy and imposition of the tourist development tax...is hereby reestablished and reenacted herein at a rate of one (1) percent...to six (6) percent on February 1, 2015, 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, mobile home park, recreational vehicle park, or condominium for a term of six (6) months or less.
Full Breakdown
Palm Beach County levies a 6 percent tourist development tax throughout the entire county, including inside West Palm Beach, Boca Raton, Delray Beach, Boynton Beach, and every other municipality, on rentals of six months or less in hotels, motels, apartments, condos, mobile home parks, RV parks, and vacation rentals. The rate climbed from 1 percent in 1982 to 6 percent in February 2015, stacking on top of Florida's 6 percent sales tax. Hosts must register for a Business Tax Receipt and Tourist Development Tax account with the county Tax Collector, and hosting platforms like Airbnb must verify that registration before listing a property.
Violations & Fines
Failing to collect or remit the tax, absorbing it for guests, or advertising a short-term rental without a Tax Collector account is punishable under county code and can trigger revocation of the rental registration.
Frequently Asked Questions
Does the county's tourist development tax apply inside West Palm Beach or Boca Raton?
Do I need to register my short-term rental with the county even if my city also requires a permit?
Sources & Official References
Other rules in Palm Beach County
Florida rules heatmap·Compare Palm Beach County to another location·View the Florida hotels & lodging overview
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