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.
Other ordinances people look up for this city. Green dot = verified primary-source excerpt.
Tampa, FL
Tampa City Code Chapter 14, Article III, Sec. 14-151 caps residential noise at 55 dBA between 10:00 PM and 7:00 AM and 60 dBA daytime, measured at the receiv...
Tampa, FL
Tampa has no city ordinance restricting residential lawn ornaments, statuary, or year-round decorations. Tampa Code Chapter 19 (Nuisances) addresses general ...
Tampa, FL
Tampa has no city ordinance regulating residential inflatable holiday displays. Size, anchoring, lighting, and blower-motor noise are governed by HOA and con...
Tampa, FL
Tampa has no municipal ordinance regulating holiday lighting timing, brightness, or animation. Holiday displays are governed almost entirely by HOA and condo...
Tampa, FL
Tampa requires building permits for built-in outdoor kitchens with gas piping, plumbing, electrical wiring, or roofed structures. Standalone freestanding gri...
Tampa, FL
Tampa has no specific city ordinance restricting residential smokers, pellet grills, or wood-fired ovens. Severe persistent smoke could theoretically be addr...
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 If you notice an error or outdated information, let us know.