Florida Transient Rental Tax on Short-Term Rentals

Under Section 212.03, Florida Statutes, every person renting living quarters or sleeping accommodations for periods of six months or less must collect and remit a 6% transient rentals tax. Counties may also impose tourist development taxes (bed taxes) of up to 6% under Section 125.0104. Hosting platforms like Airbnb and Vrbo collect and remit state-level tax automatically under registered agreements with the Department of Revenue, but operators remain responsible for verifying compliance.

Failure to collect or remit transient rental tax is subject to penalties of 10% per month up to 50%, plus interest and potential criminal charges for willful evasion under Section 212.15.