Clay County, FL Short-Term Rentals: Taxes & Fees (2026)
Key Facts
- Tax rate
- 5% since Dec. 1, 2017
- Taxable stays
- Six months or less
- Collected by
- Clay County Tax Collector
- Late-payment penalty
- 10% after 90 days
- Small-remitter threshold
- $25/quarter for quarterly filing
- Governing statute
- F.S. § 125.0104
Summary
Clay County levies a 5% Tourist Development Tax on rentals of living quarters and accommodations for six months or less, collected locally by the county tax collector instead of the state Department of Revenue.
There is hereby levied and imposed the tax authorized under section 125.0104, Florida Statutes, on all leases and rentals of living quarters and accommodations and all other activities, products, services and events so taxable thereunder. ... Commencing on December 1, 2017, the rate of the tax shall be five (5) per cent of each dollar or major fraction thereof charged as consideration for the foregoing. Such tax levy shall be effective throughout the entire territorial jurisdiction of Clay County, Florida, including the several municipalities located therein, but shall not be effective within any municipality exempted under the terms of the statute.
Official source re-checked September 7, 2026: no newer edition of the code had been published (publisher’s edition: Code of Ordinances: Supplement 86).
Full Breakdown
0104 on all leases and rentals of living quarters and accommodations of six months or less, plus related taxable activities, products, services and events. The rate has stepped up over time: 2% from the tax's 1988 origin through May 31, 1999, 3% from June 1, 1999 through November 30, 2017, and 5% of every dollar charged as consideration commencing December 1, 2017, the rate still in effect. The levy runs countywide, including inside municipalities located within Clay County, unless a municipality is specifically exempted under the state statute, and it continues indefinitely unless repealed by the Board of County Commissioners or by referendum.
0104(10). The host or property manager receiving rental consideration must collect the tax and remit it to the Clay County Tax Collector on the same schedule and using the same procedures as the state sales tax under Part I, Chapter 212, Florida Statutes, including keeping books and records subject to Tax Collector audit. 00 may be authorized to file quarterly instead of monthly. Every rental property owner, realtor, or property manager handling multiple properties must report on each property individually, and enforcement audits can pull condominium and homeowners association approval records, gate entry logs, and guest amenity records to verify who is renting short-term.
Violations & Fines
Delinquent tax becomes a warrant for the full amount due plus interest, penalties, and collection costs, recorded as a lien against the dealer's real or personal property enforceable by the sheriff, and the Tax Collector may also pursue a writ of garnishment. A collection-event penalty equal to 10% of the unpaid tax, penalty, and interest (or attorney fees and court costs, whichever is greater) applies once amounts remain unpaid after 90 days. A dishonored check draws a service fee of 5% of the face amount or the statutory F.S. § 832.08(5) fee, whichever is greater, on top of other penalties.
Frequently Asked Questions
How much is Clay County's tourist tax on a short-term rental?
Who collects and remits the tax?
What happens if a rental owner pays late?
Sources & Official References
Other rules in Clay County
How Clay County compares: Cities with the Highest Short-Term Rental Taxes·Florida rules heatmap·Compare Clay County to another location·View the Florida short-term rentals overview
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