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DR-72-2

Declaration of Taxable Status -

R. 02/00

Trailer Camps, Mobile Home Parks, and Recreational Vehicle Parks

Important Information

In order for a person who operates a trailer camp, mobile home

Development Tax, Section 212.0305, F.S., Discretionary

park [except mobile home lots regulated under Chapter 723,

Sales Surtaxes, Section 212.055, F.S., and the Local Option

Florida Statutes (F.S.)], or recreational vehicle park with an

Tourist Impact Tax, Section 125.0108, F.S. For more

exempt status to be relieved from filing monthly tax reports to

information on the taxability of transient rental

report the transient rentals tax, that person must complete and

accommodations, see Rule 12A-1.061, F.A.C.

return Form DR-72-2, Declaration of Taxable Status - Trailer

Camps, Mobile Home Parks, and Recreational Vehicle Parks , to

Exemptions.

the Florida Department of Revenue. The form is a declaration of

The rental of space in trailer camps, mobile home parks

taxable status on the taxpayer’s part, not an application.

(except mobile home lots regulated under Chapter 723, F.S.),

Therefore, no notification of approval will be sent to the taxpayer.

and recreational vehicle parks is exempt from the taxes

Taxpayers are required to notify the Florida Department of

imposed on transient rentals only when the landlord has

Revenue only when a taxable facility becomes exempt or an

completed and returned Form DR-72-2, Declaration of

exempt facility becomes taxable. The appropriate Department

Taxable Status - Trailer Camps, Mobile Home Parks, and

Recreational Vehicle Parks , and declared the facility as an

of Revenue Regional Manager and local county tax official will be

notified of the taxpayer’s declaration of taxable status. The

“exempt facility.” Based upon this declaration that the facility

taxpayer is subject to audit at any time by the state or the county

meets the qualifications, the Department will consider it an

for verification of the taxable status.

exempt facility until a subsequent filing of this form declares

that it no longer meets the qualifications and is to return to

It should also be noted that the facility exemption applies only to

taxable status.

the rental of space in trailer camps, mobile home parks, or

recreational vehicle parks. Landlords whose facilities have an

Determination of Exemption and Filing Requirements.

exempt status but who sell meals, rent parking or docking spaces,

operate gift shops, or who make any other taxable sales or rentals

A. New Trailer Camps, Mobile Home Parks, or

must collect and remit the applicable taxes. Landlords of exempt

Recreational Vehicle Parks.

facilities who make taxable sales must continue to file monthly tax

Exemption: All transient accommodations at new trailer

returns with the Florida Department of Revenue. For more

camps, new recreational vehicle parks, and new mobile

information, contact the Department’s Service Center nearest you

home parks (except mobile home lots regulated under

or Taxpayer Information Services (see next page for addresses

Chapter 723, F.S.) are taxable until more than 50% of the

and phone numbers).

total rental units available are occupied by tenants who

have continuously resided there for more than three (3)

The following guidelines are taken from the Florida Department of

months. A landlord must notify the Florida Department of

Revenue’s Rule 12A-1.061, Florida Administrative Code (F.A.C.),

Revenue when any new camp or park qualifies for

and Rule Chapters 12A-3, 12A-8, 12A-9, and 12A-10, F.A.C., and

exemption. To declare the camp or park an “exempt

facility,” complete and return Form DR-72-2, Declaration of

are to be applied in determining the taxable or exempt status of

the trailer camp, mobile home park, or recreational vehicle park.

Taxable Status - Trailer Camps, Mobile Home Parks, and

A copy of the complete rules relating to the rental of living

Recreational Vehicle Parks . The Florida Department of

quarters or sleeping or housekeeping accommodations may be

Revenue will consider the camp or park (except mobile

obtained from the Department of Revenue Service Center nearest

home lots regulated under Chapter 723, F.S.) a taxable

you or from Taxpayer Information Services.

facility until the landlord completes and returns Form

DR-72-2.

Guidelines and Instructions

Return to Taxable Status: A landlord must also notify the

Department, using Form DR-72-2 when the camp or park

Rentals or Leases of Transient Accommodations.

no longer qualifies for exemption. Notification must be

Every person, except those persons specifically exempt, is

made no later than the 20th day of the first month of the

exercising a taxable privilege when engaging in the business

owner’s next succeeding accounting year.

of renting, leasing or letting, or granting a license to use any

living quarters or sleeping or housekeeping accommodations

B. Mobile Home Lots Regulated Under Chapter 723, F.S

in connection with any hotel, motel, apartment house, duplex,

Mobile home lots regulated under Chapter 723, F.S., are

roominghouse, tourist or mobile home court subject to the

exempt facilities. Landlords of such mobile home lots are

provisions of Florida’s Sales and Use Tax Laws,

not required to complete Form DR-72-2, Declaration of

Chapter 212, F.S., the Local Option Tourist Development Tax,

Taxable Status - Trailer Camps, Mobile Home Parks, and

Section 125.0104, F.S., the Local Option Convention

Recreational Vehicle Parks .

Form Dr-72-2 - Declaration Of Taxable Status - Trailer Camps, Mobile Home Parks, And Recreational Vehicle Parks - Florida Department Of Revenue

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