Nassau County, FL Hotels & Lodging: Transient Occupancy Tax (2026)
Key Facts
- Combined rate
- 5% (2%+1%+1%+1%)
- Applies to
- rentals of 6 months or less
- Coverage area
- Amelia Island, incorp. + unincorp.
- Administered by
- Tax Collector & Clerk of Circuit Court
- Admin fee cap
- 3% of collections (1.5% each)
- Penalty for non-collection
- 1st-degree misdemeanor
- Latest ordinance
- Ord. No. 2026-019, Jan. 26, 2026
Summary
Nassau County levies a combined five percent tourist development tax on Amelia Island, in both the City of Fernandina Beach and unincorporated Nassau County, on any hotel, motel, apartment, condominium, or timeshare rented for six months or less. Ordinance No. 2026-019 stacks a 2% base rate with three additional one-percent increments for tourism marketing, arts and culture, and leisure facilities.
(a)There is hereby levied, imposed, and set, until hereafter amended or repealed, a tourist development tax for Amelia Island, (the incorporated and unincorporated areas) in the county, at the rate of two percent (2%) for each whole and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, motel, resort motel, apartment, apartment motel, rooming house, mobile home park, recreational vehicle park, condominium, or timeshare resort for a term of six (6) months or less ("dealer"), unless such person rents, leases, or lets for consideration any living quarters or accommodations which are exempt according to the provisions of F.S. ch. 212. ... (f)Pursuant to F.S. § 125.0104(3)(d), there is hereby levied, imposed and set an additional one percent (1%) (third cent) of each dollar above the tax rate set under subsection (a) of this section for Amelia Island (the incorporated and unincorporated areas) in the county.
Full Breakdown
Section 30-61 of the county code imposes the Amelia Island Tourist Development Tax at two percent of the total rental charge under subsection (a), covering every 'dealer' who rents living quarters in a hotel, motel, resort motel, apartment, apartment motel, rooming house, mobile home park, recreational vehicle park, condominium, or timeshare resort for six months or less. 0104(3)(d), (l) and (n)2. The tax applies across the incorporated and unincorporated areas of Amelia Island alike, so a short-term rental host in unincorporated Nassau County collects it exactly as a Fernandina Beach hotel does.
Under Sec. 5% each) for administration. Sec. 85% to administrative expenses and special events, including up to $500,000 a year for Dickens on Centre in Fernandina Beach. The Amelia Island Nassau County Tourist Development Council, ratified from a 1988 board resolution, recommends how the money is spent at quarterly meetings.
Violations & Fines
A dealer who fails or refuses to charge and collect the tax commits a first-degree misdemeanor under Sec. 30-67, punishable per F.S. §§ 775.082 or 775.0834, and remains personally liable for the unpaid tax. Advertising that the tax will be absorbed, waived, or refunded is a separate first-degree misdemeanor under Sec. 30-68. Sec. 30-69 makes the unpaid tax a lien on the rental property, collectible the same way construction liens are under F.S. §§ 713.67-.69.
Frequently Asked Questions
What is the total tourist development tax rate on Amelia Island rentals?
Does the tax apply to Airbnb-style rentals or only hotels?
Who collects and remits the Amelia Island tourist tax?
What happens if a rental owner doesn't collect the tax?
Sources & Official References
Other rules in Nassau County
Florida rules heatmap·Compare Nassau County to another location·View the Florida hotels & lodging overview
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