Hotels & Lodging in Florida (2026)
27 rules on the books across Florida, 27 cities and counties. Select a rule to read the full details.
Severity: Few Restrictions · Light Restrictions · Some Restrictions · Significant Restrictions · Heavy Restrictions
Transient Occupancy Tax
Local hotel and short-term-rental occupancy taxes, who must collect them, remittance schedules, and use of the revenue for tourism, transportation, or housing.
Alachua County
Some RestrictionsAlachua County levies a 5% tourist development tax, stacked as 2%, 1%, 1% and 1% increments, on rentals of six months…
Read full rule →Bay County
Some RestrictionsBay County levies a five percent tourist development tax on hotels, motels and any rental of living quarters for six…
Read full rule →Brevard County
Some RestrictionsBrevard County levies a five percent tourist development tax, 2% plus three added 1% increments, on hotel, motel, and…
Read full rule →Broward County
Some RestrictionsBroward levies a tourist development tax of up to 6% on hotel, motel, apartment and short-term rental stays of six…
Read full rule →Charlotte County
Some RestrictionsCharlotte County levies a 5% tourist development tax on every rental of six months or less at a hotel, motel…
Read full rule →Citrus County
Some RestrictionsCitrus County levies a five percent tourist development tax on rentals of six months or less at hotels, motels…
Read full rule →Escambia County
Some RestrictionsEscambia County collects a five percent tourist development tax on every hotel, motel, roominghouse, tourist camp or…
Read full rule →Flagler County
Some RestrictionsFlagler County imposes a tourist development tax on short-term rentals of six months or less, now totaling 5 percent…
Read full rule →Franklin County
Some RestrictionsFranklin County levies a three percent tourist development tax on transient rentals countywide. Two cents come from the…
Read full rule →Highlands County
Some RestrictionsHighlands County levies a five percent tourist development tax on rentals of six months or less at hotels, motels…
Read full rule →Hillsborough County
Some RestrictionsHillsborough County levies a 6% tourist development tax on hotel, motel and other short-term rentals of six months or…
Read full rule →Hollywood
Some RestrictionsHollywood does not set its own hotel tax rate, but every vacation rental license applicant must prove active accounts…
Read full rule →Jacksonville
Some RestrictionsJacksonville levies a combined 4% tourist development tax on hotels, motels, and short-term vacation rentals like…
Read full rule →Leon County
Some RestrictionsLeon County levies a 5 percent tourist development tax on every rental of six months or less at hotels, motels, resort…
Read full rule →Miami Beach
Some RestrictionsMiami Beach levies a 4% resort tax on the rent of every hotel, motel, roominghouse or apartment house room, plus 2% on…
Read full rule →Miami-Dade County
Some RestrictionsA combined 3% county bed tax hits short stays under six months at hotels, motels, apartments and condos across…
Read full rule →Nassau County
Some RestrictionsNassau County levies a combined five percent tourist development tax on Amelia Island, in both the City of Fernandina…
Read full rule →Okaloosa County
Some RestrictionsOkaloosa County levies a tourist development tax on every short-term rental of six months or less under Code of…
Read full rule →Orange County
Some RestrictionsOrange County charges a 6% tourist development tax on hotel, motel, and short-term stays of six months or less…
Read full rule →Palm Beach County
Some RestrictionsPalm Beach County charges a 6% tourist development tax on stays of six months or less at hotels, motels, and vacation…
Read full rule →Pinellas County
Some RestrictionsPinellas County levies a 6 percent tourist development tax on rentals of 6 months or less at hotels, motels, condos…
Read full rule →Polk County
Some RestrictionsPolk County levies a combined 5% tourist development tax on rentals of hotel rooms, motels and similar transient…
Read full rule →Sarasota County
Some RestrictionsSarasota County levies a six percent Tourist Development Tax on hotels, motels, resort motels, apartments…
Read full rule →Seminole County
Some RestrictionsSeminole County imposes a countywide 5% Tourist Development Tax on every hotel, motel, apartment hotel, rooming house…
Read full rule →St Lucie County
Some RestrictionsSt. Lucie County levies a 5% tourist development tax on rentals of six months or less in hotels, motels, apartments…
Read full rule →Tampa
Some RestrictionsHillsborough County levies a 6 percent Tourist Development Tax on Tampa lodging stays under 6 months, stacked atop…
Read full rule →Volusia County
Some RestrictionsVolusia County levies a 3 percent tourist development tax on every rental of a hotel, motel, apartment, condo, or…
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