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

Some Restrictions
Compiled from the official code textEditor Martyn O'NeillLast verified August 2026

Key Facts

State tax proof
Active FL Dept. of Revenue registration
County tax proof
Active Broward County Tax Collector account
Platform alternative
Written statement platform remits local taxes
Backup duty
Owner secures account if platform fails
Consequence
License denied without tax compliance proof

Summary

Hollywood does not set its own hotel tax rate, but every vacation rental license applicant must prove active accounts with the Florida Department of Revenue and the Broward County Tax Collector so state sales/transient rental taxes and county tourist development taxes actually get collected and remitted.

(4) A copy of the vacation rental's current and active certificate of registration with the Florida Department of Revenue for the purposes of collecting and remitting sales surtaxes, transient rental taxes, and any other taxes required by law to be remitted to the Florida Department of Revenue, if applicable. (5) Evidence of the vacation rental's current and active account with the Broward County Tax Collector for the purposes of collecting and remitting tourist development taxes and any other taxes required by law to be remitted to the Broward County Tax Collector.

Full Breakdown

11(B) makes proof of tax compliance a precondition to holding a vacation rental license. Item (4) requires a copy of the property's current, active certificate of registration with the Florida Department of Revenue, covering sales surtaxes and transient rental taxes. Item (5) requires evidence of a current, active account with the Broward County Tax Collector for collecting and remitting the county's tourist development tax. The code allows an alternative: a written statement that the vacation rental representative will remit those local Broward County business and tourist development taxes through the peer-to-peer or platform entity used to book the property, in which case the application must list every platform used and the representative must promptly report any changes. 11(B)(5) requires the vacation rental representative to promptly secure and maintain its own active Broward County Tax Collector account instead. 13.

Violations & Fines

A vacation rental license applicant who cannot produce active Florida Department of Revenue and Broward County Tax Collector accounts, or the required platform tax statement, has an incomplete application under § 119.11(B) and the license will not issue. Operating without satisfying this requirement exposes the property to the same unlicensed-operation penalties in § 119.58, including fines up to $5,000 per day.

Frequently Asked Questions

Does Hollywood charge its own hotel occupancy tax on vacation rentals?
No standalone city hotel tax exists in Chapter 119. Instead, § 119.11(B)(4)-(5) requires every vacation rental license applicant to prove active registration with the Florida Department of Revenue and an active account with the Broward County Tax Collector, so the existing state and county transient rental and tourist development taxes actually get collected.
Can Airbnb or VRBO handle my tax remittance for a Hollywood rental?
Yes, if the platform remits local taxes on your behalf, § 119.11(B)(5) lets you submit a written statement naming every platform you use instead of opening your own Broward County Tax Collector account. If a listed platform later fails to remit, you must promptly open and maintain that county account yourself.
What happens if my Hollywood vacation rental application is missing tax paperwork?
The application is incomplete under § 119.11(B), so the city will not issue the vacation rental license until you supply proof of your Florida Department of Revenue registration and Broward County Tax Collector account, or the alternative platform tax statement described in the same subsection.

Sources & Official References

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