Skip to main content
CityRuleLookup
Key FactsOrdinance TextFull BreakdownViolationsFAQSourcesMore in Bay County

Bay County, FL Hotels & Lodging: Transient Occupancy Tax (2026)

Some Restrictions
Compiled from the official code textEditor Martyn O'NeillLast verified August 2026

Key Facts

Combined tax rate
5% of rental consideration
Base tax
2% under § 14-38
Additional taxes
2% plus 1% third cent, § 14-44
Collector
Clerk of the circuit court
Dealer allowance
2.5% (capped over $1,200 remitted)

Summary

Bay County levies a five percent tourist development tax on hotels, motels and any rental of living quarters for six months or less within the special tax district. The tax stacks the original two percent with later additions and is collected through the clerk of the circuit court.

These county ordinances apply to unincorporated areas of Bay County. Incorporated cities within the county may have their own rules that take precedence over county-level regulations.

There shall be levied and imposed throughout the tax district a tourist development tax of two percent of each dollar and major fraction of each dollar of the total consideration charged every person for the lease or rental of living quarters or accommodation as authorized by the Local Option Tourist Development Tax Act (F.S. § 125.0104)...for a term of six months or less. ... the tourist development tax rate established by section 2(A) of Ordinance 86-01 (first two cents)...is hereby set to continue at five percent until modified by subsequent ordinance of this board.

View official code

Full Breakdown

Bay County Code of Ordinances § 14-38(a) imposes a two percent tourist development tax on the total consideration charged for leasing or renting living quarters, including hotels, apartment hotels, motels, resort motels, apartments, rooming houses, tourist or trailer camps, and condominiums rented for six months or less, inside the county's special subcounty tax district. Section 14-44(a) layers on an additional two percent tax and a further one percent "third cent" tax, bringing the combined tourist development tax rate to five percent countywide within the district until the board of county commissioners changes it by ordinance.

The tax is charged by the person receiving the rental payment and collected from the tenant at time of payment, per § 14-38(c). 00 in a period) and retains three percent of collections for administrative costs. 0104(5)(c).

Violations & Fines

Failing or refusing to collect the tax from a renter is a second-degree misdemeanor under § 14-42(a), punishable by law, in addition to personal liability for the tax owed. Advertising that the tax will be absorbed or refunded is also a second-degree misdemeanor. The unpaid tax constitutes a lien on the tenant's property collectible the same way as liens under F.S. §§ 713.67 through 713.69, and the clerk can issue a tax warrant and execution through the sheriff to collect delinquent amounts.

Frequently Asked Questions

What is Bay County's tourist development tax rate?
Five percent total, per §§ 14-38 and 14-44. That combines the original two percent tax on short-term rentals of six months or less with a later two percent addition and a one percent third cent, made permanent by Ordinance 12-15 and continued by Ordinance 24-27.
Who collects the tourist development tax in Bay County?
The clerk of the circuit court, under § 14-39. The person renting the unit collects the tax from the tenant and remits it to the clerk, who may allow quarterly filing when the prior quarter's tax did not exceed $25.00 and keeps three percent of collections for administrative costs.
What happens if a rental owner doesn't collect the Bay County tourist tax?
It's a second-degree misdemeanor under § 14-42(a), and the owner remains personally liable for the unpaid tax. The clerk of the circuit court can also record a lien and issue a tax warrant enforceable by the sheriff to collect delinquent amounts.

Sources & Official References

Other rules in Bay County

Parking Rules: Street Parking LimitsSome RestrictionsNoise Ordinances: Quiet HoursSome RestrictionsNoise Ordinances: Construction HoursSome RestrictionsNoise Ordinances: Decibel LimitsSome RestrictionsNoise Ordinances: Barking DogsSome RestrictionsParking Rules: Abandoned VehiclesSome Restrictions

All Bay County rules

Florida rules heatmap·Compare Bay County to another location·View the Florida hotels & lodging overview

Get notified when Transient Occupancy Tax in Bay County, FL changes

We'll email you the moment we detect a change in the code. No spam, unsubscribe anytime.

We'll never sell or share your email. One-click unsubscribe in every email.

See something wrong?

Help us keep this page accurate. If you notice an error or outdated information, let us know.