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

Some Restrictions

Verified 1 week ago|Source: Polk County Tax Collector - Tourist Development Tax →

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Key Facts

Polk Tourist Tax: 5% (Ord. 09-029)
Florida Sales Tax: 6%
Polk Discretionary Surtax: 1%
Combined Total: 12% on stays 6 months or less
TDT Authority

City-specific rules exist: Lakeland has its own taxes & fees rules that differ from Polk County's county-level regulations. If you live in Lakeland, check the city-specific page instead.

Summary

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.

Full Breakdown

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.

Violations & Fines

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).

Frequently Asked Questions

What is the total tax on a short-term rental in Polk County?

12% combined: 5% Polk County Tourist Development Tax (TDT), 6% Florida state sales tax, and 1% Polk County discretionary local surtax. The TDT is remitted monthly to the Polk County Tax Collector. The 6% state sales tax and 1% surtax are remitted to the Florida Department of Revenue.

Does Airbnb handle all my Polk County tax obligations?

Airbnb and VRBO collect and remit Florida state sales tax (6%) and the discretionary surtax (1%) on bookings. Hosts should verify with each platform whether the 5% Polk County TDT is also being collected. If not, the host must register with the Polk County Tax Collector and remit TDT directly each month.

When is the Polk County Tourist Development Tax due?

TDT returns and payments are due monthly, by the 20th of the month following the rental. Late returns incur a 10% penalty per month (capped at 50%) plus floating-rate interest, and willful failure to remit is a misdemeanor under Fla. Stat. 125.0104(8).

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

Key Facts

Summary

Full Breakdown

Violations & Fines

Frequently Asked Questions

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