Hillsborough County levies a 6 percent Tourist Development Tax on Tampa lodging stays under 6 months, stacked atop Florida's 6 percent sales tax for an effective 12 percent rate. STR hosts must register and remit monthly through county and state portals.
Under Florida Statute 125.0104, Hillsborough County imposes a 6 percent Tourist Development Tax (also called bed tax) on all rentals of hotels, motels, vacation rentals, and short-term rentals lasting six months or less. The tax stacks with Florida's 6 percent state sales tax under FS 212.03 for a combined 12 percent rate (some Tampa rentals reach 13 percent with discretionary surtax). Revenue funds the Tampa Convention Center, Amalie Arena debt service related to the Lightning, and tourism marketing through Visit Tampa Bay. Hosts file monthly with Hillsborough County Tax Collector, while platforms like Airbnb collect on bookings.
Failure to register, collect, or remit triggers Hillsborough County and Florida Department of Revenue audits, retroactive assessments with interest, civil penalties up to 50 percent of tax due, and potential criminal charges for repeat evasion.
See how Tampa's transient occupancy tax rules stack up against other locations.
Help us keep this page accurate. If you notice an error or outdated information, let us know.