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Rentals, Sales or Services NOT Subject to Tourist Development Taxes

Some common charges that are not subject to the Tourist Development Tax include:

  • Charges for telecommunication services, including facsimile services.
  • Charges for television system program services, including charges for movies, electronic games, videotapes and DVDs.
  • Food, drinks, and other items, such as combs, shampoo, playing cards, aspirin, or similar items purchased through a refrigerator or other device located within a guest’s accommodation.
  • Charges for the use of safes or safety deposit boxes located at an establishment’s registration desk. (In-room safes are subject to the Tourist Development Tax).
  • Charges, fines, or damage fees for lost or damaged items, such as room keys, towels, linens, dishes, silverware, or other similar items.
  • Charges for admissions, such as golf, tennis, cultural or events, billed separately to a guests accommodation bill.
  • Charges for transportation services.
  • Laundry services charged to a guest or tenant’s accommodation bill.
  • Valet service charged to a guest or tenant’s accommodation bill.
  • Merchandise packaging or delivery service charged to a guest’s accommodation bill, such as flower delivery services or charges for packaging and delivering items for shipment under the direction of the guest.

 View Rule 12A-1.061, F.A.C. Rentals, Leases, and Licenses to Use Transient Accommodations


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