What is the Tourist Development Tax?
The Tourist Development Tax is authorized by F.S. §125.0104 and is levied by county governments (not the state) on the same tax base as Florida's state transient rental tax: all short-term rental revenue from accommodations rented for 6 months or less. Each county chooses its own rate (within statutory limits) and allocates the revenue to designated uses (tourism promotion, beach restoration, etc.).
Verified fact: the tourist development tax is a county-levied local option tax on transient rentals (stays of six months or less), adopted county by county under s. 125.0104, Florida Statutes; the official statewide grid of current county rates is the Department of Revenue's Form DR-15TDT (Local Option Transient Rental Tax Rates), referenced from the Department's Local Option Taxes page. Because rates change by county ordinance, this guide cites the official grid rather than reproducing a table that could go stale. Source: Florida Department of Revenue, Local Option Taxes page and Form DR-15TDT reference, floridarevenue.com, consulted June 11, 2026.
Typical range: county TDT rates commonly sit in the low-to-mid single digits of percent, stacking ON TOP of the 6 percent state sales tax and any county sales surtax; the combined bite on a short stay routinely exceeds 10 percent in the major tourist counties, June 2026 reading of the official grid's structure. Verify YOUR county on the DR-15TDT before pricing a season.
The TDT is collected separately from the state sales tax. While the state DOR collects state sales tax (and the county discretionary surtax) through DOR registration, the TDT is administered by each county's Tax Collector office. This means short-term rental hosts potentially have two separate registrations and two separate remittance processes, unless their bookings go through a Marketplace Facilitator platform that handles both automatically.
TDT rates for key Florida counties
| County | TDT Rate | State+Surtax | Total |
|---|---|---|---|
| Miami-Dade | 6% | 7% | 13% |
| Broward | 6% | 7% | 13% |
| Palm Beach | 6% | 7% | 13% |
| Pinellas (St. Pete/Clearwater) | 6% | 7% | 13% |
| Hillsborough (Tampa) | 6% | 7% | 13% |
| Orange (Orlando) | 6% | 6.5% | 12.5% |
| Osceola (Kissimmee) | 6% | 6.5% | 12.5% |
| Sarasota | 5% | 7% | 12% |
| Collier (Naples) | 5% | 7% | 12% |
| Lee (Fort Myers) | 5% | 6.5% | 11.5% |
| Charlotte | 5% | 7% | 12% |
| Volusia (Daytona Beach) | 6% | 6.5% | 12.5% |
| Brevard (Space Coast) | 5% | 6.5% | 11.5% |
| Monroe (Florida Keys) | 5% | 7% | 12% |
| Pasco | 4% | 7% | 11% |
| Manatee (Anna Maria Island) | 5% | 7% | 12% |
Rates are current as of April 2026. Verify with your county tax collector before filing, counties can adjust TDT rates by ordinance with 30 days' notice.
TDT registration with your county tax collector
Even if Airbnb or VRBO collects and remits TDT on your behalf for platform bookings, most Florida counties require the host to maintain their own TDT registration for audit purposes. Registration is typically free or low-cost ($25: $50) and is done directly with the county tax collector's office.
The registration process generally requires:
- Property address
- Owner's name and address (Canadian addresses accepted in most counties)
- Your state DOR sales tax registration number
- Your DBPR vacation rental license number
- Expected annual rental revenue (for frequency determination)
TDT returns are typically filed monthly or quarterly, depending on expected annual tax liability. Many counties now offer online filing through their tax collector's website.
How Airbnb and VRBO handle TDT collection
Since 2020, Airbnb and VRBO are designated Marketplace Facilitators under Florida law and collect and remit both state sales tax and TDT on behalf of hosts for platform-booked reservations. Platform collection agreements exist with all 67 Florida counties (though implementation details vary by county).
Practical implications:
- Guests see the total tax as a single line item (e.g., 'Taxes: $X') on the platform booking: they do not see a breakdown between state and county taxes.
- Hosts receive their payout after platform fees but the TDT and state sales tax are collected from the guest separately and remitted directly to tax authorities by the platform: the host never holds these funds.
- For direct bookings or property-manager-booked stays, you (or your manager) must collect and remit both state sales tax and TDT separately.
Notes for Canadian owners
- TDT registration is county-specific: Register with the tax collector in the county where your property is located, not with a central state agency.
- Even with platform collection, keep records: Your platform (Airbnb, VRBO) provides an annual tax summary showing how much TDT was collected and remitted on your behalf. Keep this for your CRA T776 and IRS Schedule E records: the TDT collected on your behalf is not your income, but it appears in your gross revenue.
- TDT is deductible on Schedule E: TDT you personally collect and remit (on direct bookings) is deductible as a rental expense on IRS Schedule E and CRA T776, since it is a cost of earning rental income.
- Direct bookings require careful setup: If you take direct bookings, build the total tax rate into your pricing. A guest booking at $200/night in Miami-Dade owes $26 in taxes (13%): collect this on top of the rental rate and remit it separately.
A worked example: pricing a January week, 2027
Chantal rents her Cape Coral house for a 2,800 USD January week. Lee County's TDT plus the state sales tax and county surtax stack onto the guest's invoice: at a combined transient rate north of 10 percent, the guest's all-in crosses 3,080 USD, with the tax lines collected and remitted by whoever the registration makes responsible (her manager, in her setup: the platform collects part, the manager files the county TDT return). Her checklist obligation is registration and remittance discipline, not rate memorization: the county return cycle runs monthly or quarterly per the county's rules. Typical range: the arithmetic above uses the official grid's structure with the combined rate stated as a range crossing 10 percent in major tourist counties; the exact Lee County figure for the booking week belongs to the DR-15TDT consulted at pricing time.
Opinion: treat the TDT as a pass-through you administer, not a cost you absorb: the renter pays it, you collect and remit it, and the only way to lose money on it is to forget the registration or the filing calendar.
Who levies what on a short stay
| Layer | State (FL) | County |
|---|---|---|
| Sales tax on transient rentals | 6 percent state rate under ch. 212 | County sales surtax where adopted |
| Tourist development tax | Authorized by s. 125.0104 | Adopted and set county by county; the DR-15TDT grid is the official source |
| Who files | DOR for state components | County tax collector for self-administered TDT counties; platforms collect some components in some counties |
Common mistakes
- Copying last year's rate table from a blog. County ordinances move; the DR-15TDT is the only grid worth citing.
- Assuming the platform handles everything. Platform collection varies by county and component; the registration obligation often remains yours.
- Forgetting the stack. TDT rides on top of state sales tax and surtax; quote guests the combined rate.
- Missing the six-month boundary. Stays over six months leave the transient regime; the lease structure changes the tax file.
- Registering late. County registration precedes the first booking, not the first audit letter.
The host's TDT checklist
- Pull the current DR-15TDT and note YOUR county's rate and administration (state-administered or county-administered).
- Register with the county tax collector (and DOR) before the first transient booking.
- Confirm in writing what the platform collects and what remains yours to file.
- Calendar the county's return cycle; file zero returns when required even with no bookings.
- Re-check the grid each season: ordinances change.
Frequently asked questions
What rate do I charge my guests?
Your county's TDT from the official DR-15TDT grid, stacked on the 6 percent state sales tax and any county surtax; the combined transient rate is what the invoice shows.
Where is the official list of county rates?
Form DR-15TDT, referenced from the Department of Revenue's Local Option Taxes page; it is the grid this guide cites instead of reproducing numbers that drift.
Does my manager or the platform file it?
It depends on county and platform: some components are platform-collected in some counties, the rest is filed by you or your manager. Get the division in writing.
Does the TDT apply to a six-month snowbird lease?
The transient regime covers stays of six months or less; longer leases leave it. Structure decides taxation, so date the lease deliberately.
Every figure, rate, threshold, and deadline in this guide is drawn from a verifiable primary source listed at the bottom of the page. The article is updated whenever the underlying rules change, with a fresh review date stamped at the top.
Sources and references
Public sources verified as of the last review date.