Broward County, FL Hotels & Lodging: Transient Occupancy Tax (2026)
Key Facts
- Base rate
- 2% under § 31½-16(1)
- Additional surtaxes
- up to four more 1% layers
- Covered stays
- rentals of 6 months or less
- Collecting agency
- Finance and Administrative Services Dept.
- Recordkeeping
- 5 years of rental records
Summary
Broward levies a tourist development tax of up to 6% on hotel, motel, apartment and short-term rental stays of six months or less, on top of state sales tax.
There is hereby levied and imposed a tourist development tax throughout Broward County, Florida, at a rate of two percent (2%) 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, condominium, or time share resort 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 72 | Administrative Code: Supplement 28).
Full Breakdown
Broward County Code § 31½-16 imposes a 2% base tourist development tax on rent for hotels, motels, apartments, condos, timeshares, mobile home parks and RV parks rented for six months or less, then stacks four additional 1% taxes under separate paragraphs (2)-(5), for a combined rate up to 6% depending on which surtaxes are in effect. The dealer collecting rent must charge, collect and remit the tax to the county's Finance and Administrative Services Department the same way state sales tax is remitted, and keep records for five years.
Violations & Fines
Failing or refusing to collect the tax is a first-degree misdemeanor under § 775.082/.083, F.S., and the dealer is personally liable for the unpaid tax; refusing to allow the county to examine dealer records is also a violation punishable under § 125.69, F.S.
Frequently Asked Questions
Does the Broward tourist tax apply to short-term rentals?
What is the total tax rate on a Broward hotel stay?
Sources & Official References
Other rules in Broward County
Florida rules heatmap·Compare Broward County to another location·View the Florida hotels & lodging overview
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