Roosevelt Gardens Short-Term Rentals: Taxes & Fees Rules (2026)

Short-term rentals (periods of six months or less) in Broward County are subject to multiple layers of taxation. The Broward County Tourist Development Tax (TDT), often called the bed tax, is 6 percent of gross rental receipts and is administered by the Broward County Tourist Development Tax Section. The Florida state sales tax is 6 percent, and Broward County imposes a 1 percent discretionary sales surtax (applied to the first $5,000 per transaction for most purchases, though for transient rentals it applies to the full rental receipt), bringing the state and surtax portion to 7 percent. Combined, STR operators typically collect approximately 13 percent total tax on each booking. Airbnb and VRBO collect and remit both state sales tax/surtax and Broward TDT automatically for bookings made through their platforms under voluntary collection agreements with Florida DOR and Broward County. Operators using direct bookings, property managers, or other platforms must register with Broward County for a TDT account and with Florida DOR for a sales tax certificate, file monthly returns, and remit collected taxes by the 20th of the following month. Operators must also obtain a Florida DBPR vacation rental license.