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

Section 40-166 levies the tourist development tax throughout the county at four percent of every dollar charged for a transient accommodation rented, leased or let for six months or less, applying to hotels, motels, resort motels, apartments, roominghouses, mobile home parks, timeshare resorts and other listed lodging types. The four percent combines a two percent tax approved by referendum under Ordinance 92-21, a one percent tax under F.S. § 125.0104(3)(d) and a one percent tax under F.S. § 125.0104(3)(l). The operator receiving the rent must charge, collect and remit the tax to the county tax collector at the same time and manner dealers remit tax under F.S. ch.

212, keeping books the department of revenue can review. The county tax collector, not the state, audits accounts and enforces delinquent collections under section 40-166(g). Collected revenue funds the tourist development plan in section 40-167: 15 percent for events promoting county tourism, 10 percent for cultural events, 65 percent for visitor's bureaus and convention/news bureaus, and 10 percent for administration, with an annual audit paid from tax revenue. A nine-member tourist development council under section 40-168, chaired by the county commission chair, reviews expenditures and reports unauthorized spending to the board and the state department of revenue.