Flagler County, FL Hotels & Lodging: Transient Occupancy Tax (2026)
Key Facts
- Total current rate
- 5% (2% base + three 1% add-ons)
- Governing sections
- Flagler County Code §§ 19-47 to 19-53
- Applies to rentals of
- 6 months or less
- Administered by
- Flagler County Tax Collector
- Late penalty
- 10% after 90 days, or attorney fees/court costs
- Record retention
- 3 years of rental records per dealer
Summary
Flagler County imposes a tourist development tax on short-term rentals of six months or less, now totaling 5 percent countywide (including incorporated cities) after four separate 1-percent add-ons since the original 2-percent levy in Ord. 86-14. The tax collector administers it under Sec. 19-47 through 19-53.
In accordance with Flagler County Ordinance 86-14, there is hereby levied and imposed a tourist development tax throughout Flagler County, Florida, at the rate of two (2) percent of 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, 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, unless such living quarters or accommodations are exempt according to the provisions of Chapter 212, Florida Statutes. ... The tourist development tax shall be ... charged by the person receiving the consideration for the lease or rental, and it shall be collected from the lessee, tenant, or customer at the time of payment of the consideration for such lease or rental.
Full Breakdown
Flagler County Code Sec. 19-47 levies a tourist development tax throughout Flagler County, Florida at 2 percent of the total rental charged on any hotel, apartment hotel, motel, resort motel, apartment, apartment motel, rooming house, tourist or trailer camp, or condominium rented for six months or less, unless the rental is exempt under Chapter 212, Florida Statutes. The tax is charged by whoever receives the rental consideration and collected from the tenant or customer at the time of payment. That base 2 percent has since been layered with three additional 1-percent levies: Sec.
19-50 added 1 percent effective March 1, 2004; Sec. 19-51 added a fourth 1 percent effective December 1, 2010; and Sec. 19-52 added a fifth 1 percent effective June 1, 2017, bringing the cumulative rate to 5 percent. Revenue is split by category: as of June 1, 2019, one of the original 2 points is dedicated solely to Category A capital projects and the other solely to Category C beach restoration and maintenance, while all three later 1-percent increments flow to Category B promotion and advertising.
The county tax collector locally administers and collects the tax under Sec. 19-53, requiring every dealer to hold a local business tax receipt (LBTR) whose number must appear on remittance reports and all rental marketing. Dealers must keep three years of rental records, and a late-payment 'collection event' draws a penalty equal to 10 percent of the unpaid tax, penalty, and interest after 90 days, or attorney fees and court costs, whichever is greater.
Violations & Fines
Failing to collect, remit, or account for the tourist development tax, or advertising a rental property without displaying its LBTR number, is a violation the tax collector enforces through examination of dealer books and records, tax warrants that become liens on real or personal property, garnishment, and a 10-percent late-payment penalty after 90 days under Sec. 19-53(f)(6).
Frequently Asked Questions
What is Flagler County's tourist development tax rate?
Does the tourist development tax apply only in unincorporated Flagler County?
What happens if a rental operator does not remit the tax on time?
Sources & Official References
Other rules in Flagler County
Florida rules heatmap·Compare Flagler County to another location·View the Florida hotels & lodging overview
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