Okaloosa County, FL Hotels & Lodging: Transient Occupancy Tax (2026)
Key Facts
- Subdistrict tax rate
- 6% of rental charge
- Expansion area tax rate
- 5% of rental charge
- Applies to stays of
- Six months or less
- Collected by
- Okaloosa County Clerk of Circuit Court
- Quarterly remittance threshold
- $250.00 prior-quarter tax or less
- Record retention
- Three years of rental records
- Refusal-to-inspect penalty
- First-degree misdemeanor
Summary
Okaloosa County levies a tourist development tax on every short-term rental of six months or less under Code of Ordinances § 20-71. The rate is six percent inside the county's original tourist subdistrict and five percent in the rest of the county, the 'expansion area.' Hotels, motels, condos, timeshares, and residential dwellings rented short-term all owe the tax, collected by the operator and remitted to the Clerk of Circuit Court.
(a)There is hereby levied and imposed a tourist development tax countywide in Okaloosa County, Florida. The tourist development tax will continue to be levied and imposed within the previously created subcounty special district ("subdistrict"), which is depicted on Attachment A (to Ord. No. 2022-33) at the rate of six percent, and within the remaining areas of Okaloosa County ("expansion area") at the 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, rooming house, mobile home park, recreational vehicle park, condominium, condominium hotel, timeshare resort, residential dwelling or campground for a term of six months or less (the "dealer").
Official source re-checked September 7, 2026: no newer edition of the code had been published (publisher’s edition: Code of Ordinances: Supplement 23).
Full Breakdown
Section 20-71 imposes the tourist development tax on 'every person who rents, leases or lets for consideration any living quarters or accommodations' for a stay of six months or less, a list reaching hotels, motels, apartments, mobile home parks, RV parks, condominiums, condo-hotels, timeshare resorts, residential dwellings, and campgrounds. The rate differs by geography: six percent within the special tourist subdistrict originally created for the tax and depicted on Attachment A to Ord. No. 2022-33, and five percent in the remaining 'expansion area' covering the rest of unincorporated Okaloosa County.
The tax stacks on top of Florida's own sales tax under Chapter 212 and any other rental taxes or fees. 00. 083, Florida Statutes. Collected revenue is deposited into the county tourist development trust fund and paid monthly to the Board of County Commissioners, and unpaid tax becomes a lien the clerk can enforce with a warrant, execution, or writ of garnishment, following the same processes as a recorded judgment.
Violations & Fines
Refusing to let the Clerk of Circuit Court examine a dealer's rental books and records, or failing to keep three years of required records available for inspection, is a first-degree misdemeanor under Sections 775.082 or 775.083, Florida Statutes. Unpaid or delinquent tax becomes a lien against the dealer's real and personal property, and the clerk can issue a warrant, tax execution, or writ of garnishment to collect it, the same as enforcing a recorded civil judgment.
Frequently Asked Questions
Does Okaloosa County's tourist tax apply to short-term rentals, not just hotels?
What's the tourist development tax rate in Okaloosa County?
Who has to remit the tourist tax, and how often?
What happens if a rental operator won't show the clerk their records?
Sources & Official References
Other rules in Okaloosa County
Florida rules heatmap·Compare Okaloosa County to another location·View the Florida hotels & lodging overview
See something wrong?
Help us keep this page accurate. If you notice an error or outdated information, let us know.