Polk County, FL Hotels & Lodging: Transient Occupancy Tax (2026)
Key Facts
- Combined rate
- 5% of rental charge
- Base state-authorized levy
- 3% countywide
- Add-on increments
- 0.5% + 0.5% + 1%
- Applies to stays of
- 6 months or less
- Collecting agency
- Polk County Tax Collector
- Collector's admin fee
- 3% of tax collected
Summary
Polk County levies a combined 5% tourist development tax on rentals of hotel rooms, motels and similar transient accommodations rented for six months or less, on top of state sales tax. The tax is collected by whoever takes the rent and remitted to the Polk County Tax Collector.
(a)(1)Pursuant to Section 125.0104(c) and (d), Florida Statutes, there is hereby levied and imposed and set a tourist development tax throughout Polk County, Florida, at a rate of three (3) per cent; and(2)Pursuant to Section 125.0104(l), Florida Statutes, there is hereby levied and imposed and set a tourist development tax throughout Polk County, Florida, at a rate of one-half (0.5) per cent, of each whole and major fraction of each dollar of the total rental charged each 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, tourist or trailer camp or condominium for a term of six (6) months or less.
Official source re-checked September 7, 2026: no newer edition of the code had been published (publisher’s edition: Code of Ordinances: Supplement 109 | Land Development Code: Supplement 12).
Full Breakdown
Polk County Code Sec. 6-16 imposes a tourist development tax on any person who rents, leases or lets living quarters or accommodations in a hotel, apartment hotel, motel, resort motel, apartment, apartment motel, rooming house, tourist or trailer camp or condominium for a term of six months or less. 0104(3)(n), bringing the combined rate to 5% both in that subdistrict and, under a second, countywide subdistrict continued by Ordinance No. 93-52, across the rest of the county. The person receiving the rental consideration must charge, collect and remit the tax to the Polk County Tax Collector, following the same recordkeeping, return-filing and dealer's-credit rules that apply to sales tax dealers under Chapter 212, Florida Statutes.
A quarterly return is allowed only when the prior quarter's remittance did not exceed $30. Under Sec. 1, the Tax Collector retains 3% of collections for administration and remits the remainder to the county at least twice a month; delinquent taxes can be enforced by warrant, lien, or garnishment. Revenue funds the Polk County Tourist Development Plan adopted in Sec. 6-17, including debt service on the Lakeland Center, Joker Marchant Stadium and the Lake Myrtle Sports Complex, plus tourism advertising, with up to 15% of the first two cents allocated annually to cultural and arts activities that draw tourists.
Violations & Fines
Failing to collect, account for, or remit the tax is enforced by the Polk County Tax Collector, who may issue a tax warrant for the amount due plus interest, penalties and collection costs, record it as a lien on real or personal property, and pursue garnishment. Section 11.6-18 makes violating any part of the tourist development tax article punishable as provided by law, in addition to the collection remedies available to the Tax Collector under Sec. 11.6-16.1.
Frequently Asked Questions
What is the tourist development tax rate in Polk County?
Who has to collect the tax?
Can I file quarterly instead of monthly?
What happens if the tax isn't paid?
Sources & Official References
Other rules in Polk County
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