Citrus County, FL Hotels & Lodging: Transient Occupancy Tax (2026)
Key Facts
- Tax rate
- 5% of total rental charge
- Rental term covered
- Six months or less
- Collected by
- Florida Dept. of Revenue
- Applies
- Countywide, incl. Crystal River/Inverness
- Failure to collect
- 2nd-degree misdemeanor (§ 94-146)
Summary
Citrus County levies a five percent tourist development tax on rentals of six months or less at hotels, motels, apartments, condos, and RV or trailer camps under Code § 94-141. The Florida Department of Revenue collects it alongside the state sales tax.
There is hereby levied and imposed a tourist development tax throughout the county at a rate of five 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, roominghouse, tourist or trailer camp, or condominium for a term of six months or less, unless such living quarters or accommodations are exempt according to the provisions of F.S. ch. 212.
Official source re-checked September 7, 2026: no newer edition of the code had been published (publisher’s edition: Code of Ordinances: Supplement 76).
Full Breakdown
Section 94-141 imposes the county's tourist development tax at five percent of the total rental charged for any living quarters or accommodation rented, leased or let for six months or less, covering hotels, apartment hotels, motels, resort motels, apartments, apartment motels, roominghouses, tourist or trailer camps and condominiums, unless the rental is exempt under Florida Statutes chapter 212. The tax is added on top of, not instead of, the state sales tax charged under chapter 212. 00. 69. Revenue funds the county's adopted tourist development plan, overseen by a nine-member Tourist Development Council created under Section 94-143 that includes the county's board representative, an Inverness municipal official, hotel and motel operators, and members of the public. The tax applies countywide, including inside Crystal River and Inverness, since it is a county-imposed rental tax rather than a municipal licensing ordinance.
Violations & Fines
A rental operator who fails or refuses to collect the tax is personally liable for the tax and guilty of a second-degree misdemeanor under Section 94-146(a), punishable under Florida Statutes sections 775.082 through .084. Advertising that the tax will be absorbed, waived or refunded rather than charged to the guest is a separate second-degree misdemeanor under Section 94-146(b). The county can also collect unpaid tax as a lien on the guest's property under Section 94-145.
Frequently Asked Questions
What is Citrus County's hotel/short-term rental tax rate?
Who collects and remits the tourist development tax?
What happens if an operator doesn't charge the tax?
Sources & Official References
Other rules in Citrus County
Florida rules heatmap·Compare Citrus County to another location·View the Florida hotels & lodging overview
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