Leon County, FL Hotels & Lodging: Transient Occupancy Tax (2026)
Key Facts
- Tax rate
- 5% of rental consideration
- Applies to
- Stays of 6 months or less
- Enforcing agency
- Leon County Tax Collector
- Admin cut
- 1% county, 2% tax collector
- Late penalty
- 10% per 30 days, min $50
- Records retention
- 3 years, open to auditor
Summary
Leon County levies a 5 percent tourist development tax on every rental of six months or less at hotels, motels, resort motels, apartments, roominghouses, mobile home parks, RV parks, and condominiums countywide. Dealers collect the tax at the time of payment and remit it to the county tax collector under Sec. 11-705, funding the Leon County Tourist Development Trust Fund.
There is hereby levied, imposed and set, until hereafter amended or repealed, a tourist development tax throughout the county at the rate of five percent for each whole and major fraction of each dollar of the total rental and/or consideration charged every person who rents, leases, or lets any living quarters or accommodations in any hotel, motel, resort motel, apartment, apartment motel, roominghouse, mobile home park, recreational vehicle park, or condominium (hereinafter "facilities") for a term of six months or less, unless such a person rents, leases or lets for consideration any facilities which 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 12).
Full Breakdown
Sec. ch. 212. 0104 rather than the county's home-rule police power that stops at the Tallahassee line. Any dealer must register facilities with the county tax collector before renting under Sec. 11-706, and must file an annual declaration if claiming exemption. Sec. 11-707 assigns collection and enforcement to the county tax collector, who retains 2 percent of collections for administration while the county keeps 1 percent; the remaining tax becomes county funds at the moment of collection and is due by the 20th of the following month.
Sec. 11-708 gives the county clerk of courts, acting as auditor, the power to examine a dealer's books and records at reasonable hours after 30 days' written notice (waivable for an emergency audit), and requires dealers to keep three years of lodging and receipt records available for inspection in the county. Sec. 11-710 dedicates the proceeds to the Leon County Tourist Development Plan dated February 10, 2015, administered by the nine-member Tourist Development Council created under Sec. 11-734, which includes hotel and motel operators, elected municipal officials and the board chairman.
Violations & Fines
Failing or refusing to collect and remit the tax in full is a Code violation under Sec. 11-671, punishable under Sec. 1-9, with personal liability for the unpaid tax. Late filing or payment draws a 10 percent penalty (minimum $50), escalating 10 percent per 30-day period to a 50 percent cap, plus interest at the state Department of Revenue's rate from the 20th day of the following month. False or fraudulent registration and refusal to permit an audit are separate violations.
Frequently Asked Questions
Does Leon County's tourist tax apply inside Tallahassee too?
Who has to register for the tax?
What happens if a dealer doesn't remit the tax?
Where does the tax money go?
Sources & Official References
Other rules in Leon County
Florida rules heatmap·Compare Leon County to another location·View the Florida hotels & lodging overview
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