Polk County levies a 5% Tourist Development Tax on rentals of 6 months or less. Combined with Florida's 6% state sales tax and Polk's 1% discretionary surtax, the total tax on a short-term stay is 12%. Tax is collected by the Polk County Tax Collector.
Polk County Ordinance 09-029 imposes a 5% Tourist Development Tax (TDT) on all rentals of living quarters for 6 months or less, including hotels, motels, condominiums, single-family homes, and rooms rented through Airbnb, VRBO, and similar platforms. Operators must register with the Polk County Tax Collector and remit TDT monthly (returns due by the 20th of the following month). Florida Department of Revenue collects the 6% state sales tax plus Polk's 1% discretionary local surtax under Fla. Stat. Ch. 212. Airbnb and VRBO collect and remit Florida sales tax automatically, but hosts remain responsible for verifying TDT collection. A Class B Local Business Tax Receipt is also required.
Late TDT returns: 10% penalty per month (max 50%) plus floating interest. Failure to register or willful tax evasion is a first-degree misdemeanor under Fla. Stat. 125.0104(8).
Polk County, FL
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Polk County, FL
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Polk County, FL
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Polk County, FL
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Polk County, FL
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Polk County, FL
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