Orange County, FL Hotels & Lodging: Transient Occupancy Tax (2026)
Key Facts
- Combined tax rate
- 6% of rental consideration
- Applies to
- stays of six months or less
- Collected by
- operator, remitted to comptroller
- Delinquent
- 21st of following month
Summary
Orange County charges a 6% tourist development tax on hotel, motel, and short-term stays of six months or less, collected by the operator and remitted monthly to the county comptroller.
There is hereby levied and imposed and set a tourist development tax throughout the county at a rate of two (2) percent of each dollar and major fraction of each dollar of the total consideration charged every person who rents, leases or lets for consideration any living quarters or accommodations in any hotel, apartment hotel, motel, resort motel, apartment, apartment motel, roominghouse, mobile home park, recreational vehicle park, 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 128).
Full Breakdown
Sec. 25-136 levies a base 2 percent tourist development tax on stays of six months or less in hotels, motels, apartments, and condominiums, plus two 1-percent additions under subsections (c) and (d). Sections 25-136.1 and 25-136.2 each add another 1 percent, bringing the combined rate to 6 percent. Under Sec. 25-137, the operator collects the tax at time of payment and remits it monthly to the county comptroller; payments become delinquent on the 21st of the following month.
Violations & Fines
A dealer who fails or refuses to collect the tax is guilty of a first-degree misdemeanor under Fla. Stat. §§ 775.082-.083, in addition to personal liability for the unpaid tax amount.
Frequently Asked Questions
What is Orange County's hotel occupancy tax rate?
Who must collect and remit the Orange County tourist tax?
Sources & Official References
Other rules in Orange County
Florida rules heatmap·Compare Orange County to another location·View the Florida hotels & lodging overview
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