Citrus County, FL Hotels & Lodging: Transient Occupancy Tax (2026)

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. The operator who receives the rent collects the tax from the guest and remits it to the Florida Department of Revenue on the same schedule used for state sales tax collections; the department may allow quarterly filing if the operator's tax for the prior quarter did not exceed $25.00.

The department forwards the county's share, after its administrative costs, to the Citrus County tourist development trust fund each month, and Section 94-145 makes the tax a lien on the tenant's property, collectible the same way as statutory construction liens under Florida Statutes sections 713.67 through 713.69. 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.