Leon County, FL Short-Term Rentals: Taxes & Fees (2026)

The primary local charge on short-term rentals in Leon County is the tourist development tax (TDT), commonly called the "bed tax." It is a 5% charge on the total rental payment for living quarters or accommodations rented for six months or less, including hotels, apartments, motels, vessels, condominiums, mobile homes, time-shares, beach houses, cottages, and single- or multi-family dwellings. The tax is authorized by Chapter 125.0104, Florida Statutes and imposed locally by Leon County Ordinance No. 11-46 (Leon County Code of Laws, Chapter 11, Article III). The owner, operator, or agent collects the tax from guests and remits it to the Leon County Tax Collector. Tax is due the first day of the month following collection and is delinquent after the 20th. A collection allowance of 2.5% of the first $1,200 of tax (up to $30) is available for timely electronic returns; delinquent returns owe a penalty of 10% of the tax due or $50, whichever is greater, plus variable interest. Anyone exempt from Florida sales tax is also exempt from the TDT. In addition to the county bed tax, operators must collect Florida's state sales and transient rental tax through the Department of Revenue, and a qualifying vacation rental must pay DBPR's state license fee under Chapter 509. Leon County does not impose a separate local short-term-rental permit fee.