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Short Term Rentals

Tourist Development Tax is imposed on the privilege of engaging in the business of providing transient living accommodations. Tax is due on the total rental charge, which includes any amounts required to be paid as a condition of the use or occupancy of the accommodation.  See Section 212.03(1), F.S. and Rule 12A-1.061, F.A.C.  

Other charges that are considered to be part of the right to occupy a transient living accommodation include:

  • Deposits if used to offset rental charges
  • Mandatory resort fees
  • Mandatory cleaning fees
  • “No show” charges for guaranteed rooms
  • Fees for roll-a-way beds or cribs
  • Charges for microwaves or refrigerators
  • Non-refundable pet fees
  • Fees for extra persons
  • Charges for day use
  • Non-refundable smoking fees
  • Extra charges for environmentally clean rooms
  • Charges for early check-in or late check-out

Please note that rooms provided at no charge or “comped” are not taxable.  The barter of living accommodations for any other taxable or non-taxable sale or service IS subject to TDT.  Discounts or room adjustments may be deducted. However, you may not offset credit card fees or any other costs from the total room charge.
 

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