Hillsborough County, FL Hotels & Lodging: Transient Occupancy Tax (2026)
Key Facts
- Tax rate
- 6% of total rental
- Applies to stays of
- 6 months or less
- Collected/remitted to
- County Tax Collector
- Geographic scope
- Countywide, incorporated + unincorporated
Summary
Hillsborough County levies a 6% tourist development tax on hotel, motel and other short-term rentals of six months or less, county-wide.
There shall be levied and imposed throughout the incorporated and unincorporated areas of Hillsborough County, Florida, a tourist development tax at a rate of six 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, mobile home park, recreation vehicle park or condominium for a term of six months or less. When receipt of consideration is by way of property other than money, the tax shall be levied and imposed on the fair market value of such non-monetary considerations.
(b) The tourist development tax shall be in addition to any other tax imposed pursuant to F.S. Ch. 212 and in addition to all other taxes, fees and the considerations for the rental or lease.
(c) 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. (Ord. No. 78-10, § 1, 10-1-1978; Ord. No. 86-25, § 1, 9-25-1986; Ord. No. 90-3, § 1, 3-1-1990; Ord. No. 94-13, § 1, 11-28-1994; Ord. No. 19-14, § 1, 6-5-2019)
Supp. No. 13 CD46:47
Full Breakdown
Sec. 46-240 imposes a 6% tax on the total rental charged for living quarters or accommodations in any hotel, apartment hotel, motel, resort motel, apartment, apartment motel, rooming house, mobile home park, recreation vehicle park or condominium rented for a term of six months or less, throughout both incorporated and unincorporated Hillsborough County. The operator collects the tax from the guest at the time of payment and remits it to the County Tax Collector under Sec. 46-241, in addition to the state sales tax imposed under F.S. Ch. 212.
Violations & Fines
Operators who fail to collect, account for or remit the tax are subject to the Tax Collector's audit and enforcement powers under Sec. 46-241(d), including examination of records to verify amounts due.
Frequently Asked Questions
What is the hotel tax rate in Hillsborough County?
Does the tax apply to short-term rentals like Airbnbs, not just hotels?
Sources & Official References
Other rules in Hillsborough County
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