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

Monroe County Code § 23-197 levies a Tourist Development Tax of four percent on the total rent charged for any hotel, apartment hotel, motel, resort motel, apartment motel, rooming house, tourist or trailer camp, or condominium rented for a term of six months or less, whether inside the unincorporated Keys or inside any of the five Monroe County municipalities. ch. 212 and to all other taxes or fees on the rental, and the operator who receives the rent must charge and collect it from the guest at the time of payment.

Collection and enforcement run through the Monroe County Tax Collector under § 23-198, following the same procedures used for the state sales tax: the collector can audit a hotel's books after 60 days' written notice and retains up to three percent of collections for administration. Revenue flows into the Monroe County Tourist Development Trust Fund and is spent under the plan set out at § 23-200, split between advertising Monroe County tourism nationally and internationally (the first two cents of the four-cent tax) and capital projects such as convention centers, beach renourishment, and public facilities tied to tourism (the third and fourth cents).

The nine-member Monroe County Tourist Development Council, created under § 23-199, reviews expenditures and reports annually to the board of county commissioners. Because the tax reaches every short-term stay, not just traditional hotels, it also applies to condominiums, apartment motels, and trailer camps rented for six months or less throughout unincorporated Monroe County.