Marion County, FL Short-Term Rentals: Taxes & Fees (2026)
Key Facts
- County Tourist Tax
- 4% (rentals 6 months or less)
- State Transient Tax
- 6% (Fla. Stat. s. 212.03(1))
- Collector
- Marion County Tax Collector
- Late Penalty
- Minimum $50
Summary
Short-term rentals of six months or less in Marion County owe a 4% county tourist development tax plus the 6% state transient rental tax, collected by the person receiving rent.
It is hereby declared to be the legislative intent that every person is exercising a taxable privilege who engages in the business of renting, leasing, letting, or granting a license to use any living quarters or sleeping or housekeeping accommodations in, from, or a part of, or in connection with any hotel, apartment house, roominghouse, tourist or trailer camp, mobile home park, recreational vehicle park, condominium, or timeshare resort... a tax is hereby levied in an amount equal to 6 percent of and on the total rental charged for such living quarters or sleeping or housekeeping accommodations.
Full Breakdown
Marion County levies a 4% Tourist Development Tax on the total rental charged for living quarters rented for periods of six months or less, administered by the Marion County Tax Collector. This is in addition to the 6% state transient rental tax imposed by section 212.03(1), Florida Statutes, on the total rental charged for such living quarters or sleeping or housekeeping accommodations. Rentals under a bona fide written lease for continuous residence longer than six months are exempt. The person receiving the rent must register, collect the tax at the time of payment, and remit it; delinquent accounts may result in a warrant and lien against property in Marion County and a minimum $50 penalty for late returns.
Violations & Fines
Failure to register or remit tourist development tax can result in a tax warrant filed as a lien against real or personal property in Marion County and a minimum $50 penalty for late-filed returns.
Frequently Asked Questions
What taxes apply to a Marion County short-term rental?
Who has to collect and remit the tourist tax?
Sources & Official References
Other rules in Marion County
How Marion County compares: Cities with the Highest Short-Term Rental Taxes·Florida rules heatmap·Compare Marion County to another location·View the Florida short-term rentals overview
See something wrong?
Help us keep this page accurate. If you notice an error or outdated information, let us know.