Volusia County, FL Hotels & Lodging: Transient Occupancy Tax (2026)
Key Facts
- Tax rate
- 3% of total rental charge
- Covered stays
- Rentals of 6 months or less
- Collected by
- County department of finance
- Quarterly filing threshold
- Tax under $25/quarter
- Audit notice
- 30 days, unless emergency audit
- Admin cost retained
- Up to 3% of collections
- Record retention
- 3 years of rental records
Summary
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.
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, recreational vehicle park, or condominium for a term of six months or less. When receipt of consideration is by way of property other than money, the tax shall be levied and imposed on the fair market value of such nonmonetary considerations.
Official source re-checked September 7, 2026: no newer edition of the code had been published (publisher’s edition: Code of Ordinances: Supplement 108 Update 1).
Full Breakdown
Sec. 114-32(a) imposes the 3 percent tax on the total rental charged for any hotel, apartment hotel, motel, resort motel, apartment, apartment motel, rooming house, mobile home park, recreational vehicle park, or condominium let for six months or less, including short-term vacation rentals of those same unit types. ch. 212, per subsection (b). 00. Subsection (g) gives the finance director broad audit authority to examine a dealer's books and records at all reasonable hours, with written audit notice required at least 30 days in advance unless the taxpayer requests an emergency audit; records must be kept for three years.
Subsection (k) lets the finance director issue a warrant that becomes a lien on the taxpayer's real or personal property for delinquent tax, plus garnishment against third parties holding the delinquent dealer's funds. The county retains up to 3 percent of collections for administrative cost (subsection (m)), and revenue funds Ocean Center debt service and operations under Sec. 114-33.
Violations & Fines
Refusing to let the finance director examine required books, records, or documents is itself a violation of the article, punishable as provided in Sec. 114-31, which layers the county's general penalty under Sec. 1-7 on top of the penalties in F.S. § 125.0104(8). Unremitted tax becomes a recorded lien enforceable by warrant, execution through the sheriff, or garnishment of third-party funds until the department of finance satisfies the lien.
Frequently Asked Questions
Does the 3% tax apply to hotels inside Daytona Beach and Deltona too?
Is the tourist development tax separate from Florida sales tax?
What happens if a hotel operator won't let the county audit its books?
Can the county put a lien on my property for unpaid tax?
Sources & Official References
Other rules in Volusia County
Florida rules heatmap·Compare Volusia County to another location·View the Florida hotels & lodging overview
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