Franklin County, FL Hotels & Lodging: Transient Occupancy Tax (2026)
Key Facts
- Total tourist development tax
- 3 percent countywide
- Original levy
- 2 cents, § 17-1, Ord. 2004-45
- Added levy
- 1 cent, § 16-4, Ord. 2021-06
- Authorizing statute
- F.S. § 125.0104
- Use of proceeds
- restricted to Tourist Development Plan purposes
Summary
Franklin County levies a three percent tourist development tax on transient rentals countywide. Two cents come from the original Tourist Development Plan levy and an additional one cent was added in 2021, with proceeds restricted to the purposes authorized in F.S. § 125.0104.
(1)Levy. Pursuant to F.S. § 125.0104(3)(d), (2020), the Board of County Commissioners of Franklin County, Florida, by extraordinary vote of the govern body, hereby levies county wide an additional one-cent sales surtax on those transactions described in F.S. §§ 125.0104(3)(d) and 125.0104(3)(l) for the purposes expressed herein and in the tourist development plan, such that the total Tourist Development Tax in Franklin County shall be three (3) percent.(2)Use of proceeds. The proceeds of the additional one percent tourist development sales surtax shall be used solely for those purposes authorized in F.S. § 125.0104. ... (b)Levy of tourist development tax. The board of county commissioners hereby levies a two-cent sales surtax on those transactions described in F.S. § 125.0104 for the purposes expressed in the plan.
Full Breakdown
0104. The board later added a third cent through § 16-4, enacted by Ordinance No. 0104(3)(d) and (3)(l), bringing the total Tourist Development Tax across unincorporated Franklin County and both municipalities to three percent. Both sections tie the tax to the transactions covered by the state tourist development tax statute, meaning short-term rentals, hotels and motels collecting the tax must remit it in accordance with that statute. 0104 and expressed in the Tourist Development Plan, which generally covers tourism promotion, beach and shoreline projects, and related capital needs rather than the county's general fund.
Because the tax rides on the state framework, the registration and remittance mechanics for vacation rentals are handled through the county Tax Collector's vacation rental business registration under § 10-31, a separate requirement from the tax rate itself.
Violations & Fines
Neither § 16-4 nor § 17-1 states a standalone local penalty schedule for nonpayment; both sections levy the surtax under the authority of F.S. § 125.0104 and direct that proceeds be used solely for purposes authorized by that statute, so collection and enforcement of the surtax itself follow the state tourist development tax framework the county has adopted by ordinance.
Frequently Asked Questions
What is the tourist development tax rate in unincorporated Franklin County?
When was Franklin County's third cent of tourist development tax added?
Can Franklin County spend tourist development tax revenue on anything it wants?
Sources & Official References
Other rules in Franklin County
Florida rules heatmap·Compare Franklin County to another location·View the Florida hotels & lodging overview
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