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

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

Key Facts

Combined rate
4% of total rental charge
Applies to
stays of six months or less
Collected by
Duval County Tax Collector
Governing section
Ordinance Code § 666.106
Admin fee retained
3% of tax collected

Summary

Jacksonville levies a combined 4% tourist development tax on hotels, motels, and short-term vacation rentals like Airbnb for stays of six months or less, collected by the Duval County Tax Collector.

There is hereby levied and imposed throughout the General Services District an "original" tourist development tax at a rate of two percent...and...an "additional" tourist development tax at a rate of one percent...and...an "additional" tourist development tax...of one percent...of the total rental charged every person who rents, leases or lets for consideration any living quarters or accommodations in any hotel, apartment, motel...condominium, timeshare resort or vacation rental property (such as AIRBNB or VRBO) for a term of six months or less.

View official code

Official source re-checked September 7, 2026: no newer edition of the code had been published (publisher’s edition: Code of Ordinances: Supplement 6 Update 1).

Full Breakdown

Sec. 666.106 of the Jacksonville Ordinance Code levies a 2% "original" tourist development tax plus two 1% "additional" tourist development taxes, one funding debt service on the former Gator Bowl stadium and one for a new professional sports facility, for a combined 4% tax on the total rental charge for hotels, motels, apartments, mobile home parks, RV parks, condominiums, timeshares, and vacation rentals such as Airbnb or VRBO rented for six months or less. The operator collects the tax from the guest at payment and remits it to the Duval County Tax Collector, which forwards proceeds monthly to the City's Tourist Development Tax Special Revenue Fund, less a 1% collection fee.

Violations & Fines

Operators who fail to collect or remit the tax are subject to the penalties and enforcement provisions of F.S. Chapter 212, Part I, plus interest and audit by the City.

Frequently Asked Questions

What is Jacksonville's tourist development tax rate?
A combined 4%: a 2% "original" tax plus two 1% "additional" taxes funding stadium debt and a new sports facility.
Does the tax apply to Airbnb and VRBO rentals?
Yes. Sec. 666.106 explicitly covers vacation rental property "such as AIRBNB or VRBO" rented for six months or less.
Who actually collects and pays the tax?
The property operator collects it from the guest at payment and remits it to the Duval County Tax Collector.

Sources & Official References

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