St. Lucie County, FL Hotels & Lodging: Transient Occupancy Tax (2026)
Key Facts
- Tax rate
- 5% of total rental consideration
- Covered stays
- Leases/rentals of 6 months or less
- Collector
- St. Lucie County Tax Collector
- Admin retention
- 3% of collections kept for costs
- Quarterly-return threshold
- Prior quarter remittance under $25
- Record retention
- 3 years of rental records
- Audit notice
- 30 days' written notice required
Summary
St. Lucie County levies a 5% tourist development tax on rentals of six months or less in hotels, motels, apartments, condominiums, mobile home parks and RV parks countywide under Code § 42-147. The operator collects it from the guest and remits it to the county tax collector.
(a)Subject to the provisions of this article and F.S. § 125.0104, there is hereby levied and imposed a tourist development tax at a rate of five percent of each dollar and major fraction of each dollar of the total consideration charged for each lease or dollar and major fraction of each dollar of the total consideration charged for each lease or rental within St. Lucie County by 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 months or less, unless such persons rents, leases, or lets for consideration of any living quarters or accommodations that are exempt according to the provisions of F.S. ch. 212.
Official source re-checked September 7, 2026: no newer edition of the code had been published (publisher’s edition: Code of Ordinances: Supplement 32 | Land Development Code: Supplement 36).
Full Breakdown
County Code § 42-147(a) imposes the tax at five percent of the total rental consideration on any lease or rental for a term of six months or less in a hotel, apartment hotel, motel, resort motel, apartment, apartment motel, roominghouse, mobile home park, recreational vehicle park, or condominium anywhere in unincorporated St. ch. 212. Section 42-147(c) puts the collection duty on the person receiving the rental consideration: the operator charges the tax to the lessee or tenant at the time of payment. Under § 42-149, the county administers the tax locally rather than through the Florida Department of Revenue, and the county tax collector receives, accounts for and enforces remittance.
00. Before an audit the tax collector must give 30 days' written notice unless the dealer requests an emergency audit. The tax collector retains three percent of collections for administration and remits the balance to the county on the 15th and last day of each month. Revenue funds the county's tourist development plan under § 42-148, including sports-complex debt service and tourism promotion, and is overseen by the nine-member St. Lucie County Tourist Development Council created under § 42-167.
Violations & Fines
A dealer who refuses to permit the tax collector's examination of rental books and records, or who fails to keep the required three-year records, is subject to the criminal penalties in F.S. § 125.0104(8). For delinquent or jeopardized tax, the tax collector may issue a warrant that becomes a lien on the dealer's real or personal property, obtain a tax execution enforced by the sheriff, or garnish funds owed to the dealer.
Frequently Asked Questions
Does the 5% tourist tax apply to a short-term rental house in unincorporated St. Lucie County?
Who actually pays St. Lucie County's tourist development tax?
How long must a St. Lucie County rental operator keep tax records?
What happens if a St. Lucie County operator does not remit the tourist tax?
Sources & Official References
Other rules in St. Lucie County
Florida rules heatmap·Compare St. Lucie County to another location·View the Florida hotels & lodging overview
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