Manatee County charges a 6% Tourist Development Tax on rentals of six months or less (raised from 5% effective Jan 1, 2025), remitted to the county Tax Collector, plus 7% state sales/use tax — about 13% total. Authorized by FS 125.0104.
Florida's Local Option Tourist Development Tax (FS 125.0104) lets counties tax 'the total consideration charged' for renting living quarters 'for a term of 6 months or less.' Manatee County's TDT rate is 6% (voters approved a 1% increase Nov 5, 2024, effective January 1, 2025), collected and remitted by the host to the Manatee County Tax Collector. On top of that, the state levies 7% sales and use tax remitted to the Florida Department of Revenue, so guests pay roughly 13% total. The Tax Collector does not have collection agreements with Airbnb/VRBO for the county portion, so hosts are responsible for collecting and remitting the 6% themselves.
Failing to collect or remit the tourist tax exposes the operator to back taxes, penalties, and interest under FS 125.0104 and the county's tourist-tax ordinance, enforced by the Tax Collector.
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Manatee County, FL
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