Skip to main content
CityRuleLookup
Key FactsOrdinance TextFull BreakdownViolationsFAQSourcesMore in Manatee County

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

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

Key Facts

County tourist tax
6% (since Jan 1, 2025)
State sales/use tax
7%
Combined rate
~13%
Applies to
Rentals 6 months or less
County authority
FS 125.0104

Summary

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.

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

It is declared to be the intent of the Legislature that every person who rents, leases, or lets for consideration any living quarters or accommodations ... for a term of 6 months or less is exercising a privilege which is subject to taxation under this section.

View official code

Full Breakdown

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.

Violations & Fines

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.

Frequently Asked Questions

Does Airbnb collect the Manatee tourist tax for me?
No. The Manatee County Tax Collector has no agreement with Airbnb, VRBO, or HomeAway for the 6% county tax: the host must collect and remit it directly.
What rentals are taxed?
Any living quarters rented for six months or less, including on Anna Maria Island, are subject to the 6% county tourist tax plus 7% state sales tax.

Sources & Official References

Other rules in Manatee County

Parking Rules: Overnight ParkingSome RestrictionsShort-Term Rental PermitsSome RestrictionsHost Presence RuleSome RestrictionsNight CapsSome RestrictionsPrimary-Residence-Only RuleSome RestrictionsNoise Ordinances: Aircraft NoiseFew RestrictionsNoise Ordinances: Barking DogsSome RestrictionsParking Rules: Abandoned VehiclesSome RestrictionsAnimal Ordinances: Wildlife FeedingHeavy RestrictionsAnimal Ordinances: Pet Store RulesHeavy Restrictions

All Manatee County rules

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

Get notified when Taxes & Fees in Manatee County, FL changes

We'll email you the moment we detect a change in the code. No spam, unsubscribe anytime.

We'll never sell or share your email. One-click unsubscribe in every email.

See something wrong?

Help us keep this page accurate. If you notice an error or outdated information, let us know.