Charlotte County, FL Hotels & Lodging: Transient Occupancy Tax (2026)
Key Facts
- Tax rate
- 5% of total rental charge
- Applies to
- Stays of 6 months or less
- Covers
- Hotels, motels, condos, RV/mobile home parks
- Administered by
- County tax collector, not state DOR
- Record-keeping duty
- 3 years of rental records required
Summary
Charlotte County levies a 5% tourist development tax on every rental of six months or less at a hotel, motel, apartment, condominium, RV park or mobile home park, under Sec. 1-7-46(a). The tax stacks on top of Florida's own sales tax and other charges, and the county collects and audits it locally rather than through the state.
(a)There is hereby levied, imposed and set a tourist development tax throughout the county, at a rate of five (5) 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 (6) months or less. When receipts 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 consideration.
Full Breakdown
Sec. 1-7-46(a) imposes the tax throughout the county, at a rate of five (5) percent of each whole and major fraction of each dollar of the total rental charged for renting 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 (6) months or less. If payment comes as something other than cash, subsection (a) taxes the fair market value of that in-kind consideration instead. Subsection (b) makes clear this tax is in addition to Florida's Chapter 212 sales tax and any other rental charges.
The person receiving the rent, not the tenant, is responsible for charging and collecting the tax at the time of payment, per subsection (c). Unlike most Florida counties, Charlotte County administers this tax itself rather than routing it through the state Department of Revenue: subsection (d) has the county tax collector receive, audit and enforce the tax locally, effective since August 1, 1990, with authority to examine a dealer's books, issue tax warrants and liens, and pursue garnishment against a delinquent operator. Sec. 0104, with the tax collector keeping 3 percent of collections for administrative costs.
Violations & Fines
Refusing to let the tax collector examine required books and records is a second-degree misdemeanor under Sec. 1-7-46(d)(4)a., punishable under F.S. section 775.083. A dealer who fails to properly keep or produce three years of rental and receipt records faces the same misdemeanor exposure under subsection (4)b. Beyond criminal penalties, the tax collector can record a warrant creating a lien against the delinquent operator's real or personal property and pursue garnishment to collect unpaid tax, interest and costs.
Frequently Asked Questions
How much is Charlotte County's hotel tax?
Does the tourist development tax apply to short-term rentals and RV parks, not just hotels?
Who is responsible for collecting Charlotte County's tourist tax?
Does Charlotte County send tourist tax money to the state?
Sources & Official References
Other rules in Charlotte County
Florida rules heatmap·Compare Charlotte County to another location·View the Florida hotels & lodging overview
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