Broward County, FL Short-Term Rentals: Taxes & Fees (2026)
Key Facts
- Base rate
- 2% base tourist development tax
- Total combined rate
- 6% (five stacked levies)
- Covered stays
- Rentals of six months or less
- Who remits
- Host/"dealer" collects and remits monthly
- Penalty
- First-degree misdemeanor for noncompliance
Summary
Broward County levies a tourist development tax on short-term rentals of six months or less, currently totaling six percent of the rental charge, collected by hosts and remitted to the county.
There is hereby levied and imposed a tourist development tax throughout Broward County, Florida, at a rate of two percent (2%) of each whole and major fraction of each dollar of the total rental charged every person who rents, leases, or lets for consideration any living quarters or accommodations in any hotel, apartment hotel, motel, resort motel, apartment, apartment motel, rooming house, mobile home park, recreation vehicle park, condominium, or time share resort for a term of six (6) months or less...
Official source re-checked September 7, 2026: no newer edition of the code had been published (publisher’s edition: Code of Ordinances: Supplement 72 | Administrative Code: Supplement 28).
Full Breakdown
Broward County imposes a tourist development tax on anyone renting living quarters, including short-term rental units, condos, and vacation homes, for six months or less. The base rate is two percent, with four additional one percent levies stacked on top for a combined six percent tax on the total rental charge, per Sec. 31½-16. The host, called a dealer, must collect the tax from guests and remit it monthly to the county Finance and Administrative Services Department; failing to collect or remit is a first-degree misdemeanor, and refusing to allow an audit of dealer records is a separate violation.
Violations & Fines
Failing to collect or remit the tax, or refusing to let the county examine dealer records, is a first-degree misdemeanor punishable under Sections 775.082 and 775.083, Florida Statutes.
Frequently Asked Questions
What is Broward County's short-term rental tax rate?
Who has to collect and pay Broward's tourist development tax?
Sources & Official References
Other rules in Broward County
How Broward County compares: Cities with the Highest Short-Term Rental Taxes·Florida rules heatmap·Compare Broward County to another location·View the Florida short-term rentals overview
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