Florida County Tourist Development Tax is payable on all short term rental income (individual bookings of less than six months). Filed monthly to the Tax Collector’s Office (in the County where your property is located), due by 1st of month; late filing penalties effective after 20th of month.
In Florida, Tourist Development Tax (TDT) is payable on all short term rental income, regardless of where it is received. Your management company will usually collect and report all TDT on the rentals that they handle. However, if you receive rental income in your home country you will need to collect and report TDT on this income either through your management company or direct with the relevant authorities. If you choose to deal directly, you can make application to the Tax Collector’s Office to set up your account, alternatively we will prepare and file the application on your behalf to set up your account and assist with the initial filings.
Filing Deadline
Unless otherwise advised, Tourist Development Tax Returns should be completed monthly and submitted to the Tax Collector’s Office along with your tax payment by the 20th of the month following the reporting month. Thus rental income received during July should be reported and tax paid by 20th August. A $50 penalty is payable for any late filing (even where there was no income received) and interest is calculated on any late tax payment.
Please note– the information and filing deadlines provided are specific to the State of Florida. Please contact our office for information relating to the State where your property is located.
Tax Rates
Reporting Tourist Development Tax Collected on Owner Bookings
The rental income that you collect on your own bookings is subject to both Sales & Use Tax and Tourist Development Tax.
The Florida state tax rate is 6% plus a discretionary rate applied per county. The current rates of tax are for Lake, Osceola & Polk county are as follows:
| Sales and Use Tax | Tourist Development Tax | Combined | |
| Lake County | 7% | 4% | 11% |
| Osceola County | 7.5% | 6% | 13.5% |
| Polk County | 7% | 5% | 12% |
Completing a Tourist Development Tax return
Polk County – see the website link below to electronically file your monthly return
Osceola County – see sample forms and calculation instructions below