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

Some Restrictions
Compiled from the official code textEditor Martyn O'NeillLast verified July 2026

Key Facts

TDT rate
5% (since April 2021)
State sales/surtax
7.5%
Applies to
Stays of 6 months or less
Remit to
Escambia Clerk Treasury
Due
1st; delinquent after 20th

Summary

Escambia charges a 5% Tourist Development ("bed") tax on stays of six months or less, on top of Florida's 7.5% sales and discretionary surtax: collected from the guest and remitted to the Clerk.

These county ordinances apply to unincorporated areas of Escambia County. Incorporated cities within the county may have their own rules that take precedence over county-level regulations.

The tourist development tax shall be charged by the person receiving the consideration for the lease or rental, and it shall be collected from the lessee, tenant, or customer at the time of payment of the consideration for such lease or rental.

Full Breakdown

Under FS 125.0104, anyone renting living quarters for six months or less exercises a taxable privilege. Escambia County levies its Tourist Development Tax at 5% (effective April 1, 2021), which the host must charge the guest and remit monthly to the Escambia County Clerk of Courts Treasury. Separately, hosts collect 7.5% state sales tax plus discretionary surtax for the Florida Department of Revenue. The TDT is due the first of the month following collection and is delinquent if not postmarked by the 20th. Booking platforms may collect some taxes, but the host stays responsible for verifying remittance.

Violations & Fines

Late or unremitted Tourist Development Tax is delinquent after the 20th and accrues penalties and interest; the Clerk may audit and pursue collection under FS 125.0104.

Frequently Asked Questions

What taxes apply to a Perdido Key rental?
A 5% county Tourist Development Tax plus 7.5% Florida sales and surtax: collected from guests and remitted to the Clerk and the Department of Revenue respectively.
Does Airbnb collect the bed tax for me?
Platforms may collect state sales tax, but hosts remain responsible for confirming the 5% county Tourist Development Tax is registered and remitted to the Escambia Clerk.

Sources & Official References

Other rules in Escambia County

All Escambia County rules

How Escambia County compares: Cities with the Highest Short-Term Rental Taxes·Florida rules heatmap·Compare Escambia County to another location·View the Florida short-term rentals overview

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