Tampa, FL Hotels & Lodging: Transient Occupancy Tax (2026)
Key Facts
- County rate
- 6%
- State sales tax
- 6%
- Combined
- ~12-13%
- Threshold
- 6 months or less
Summary
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.
125.0104 Tourist development tax; procedure for levying; authorized uses; referendum; enforcement. — (1) SHORT TITLE. — This section shall be known and may be cited as the "Local Option Tourist Development Act." [...] (3) TAXABLE PRIVILEGES; EXEMPTIONS; LEVY; RATE. — (a)1. It is declared to be the intent of the Legislature that 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, condominium, or timeshare resort for a term of 6 months or less is exercising a privilege which is subject to taxation under this section, unless such person rents, leases, or lets for consideration any living quarters or accommodations which are exempt according to the provisions of chapter 212. [...] (c) The tourist development tax shall be levied, imposed, and set by the governing board of the county at a rate of 1 percent or 2 percent of each dollar and major fraction of each dollar of the total consideration charged for such lease or rental. [...] (e) The tourist development tax shall be in addition to any other tax imposed pursuant to chapter 212 and in addition to all other taxes and fees and the consideration for the rental or lease. (f) The tourist development tax shall be charged by the person receiving the consideration for the lease or rental, and it shall be collected from the lessee, tenant, or customer at the time of payment of the consideration for such lease or rental.
Full Breakdown
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.
Violations & Fines
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.
Frequently Asked Questions
What lodging tax applies in Tampa?
Does Airbnb collect Tampa taxes?
Sources & Official References
Other rules in Tampa
Florida rules heatmap·Compare Tampa to another location·View the Florida hotels & lodging overview
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