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


Declaration of Taxable Status -
R. 06/13
Trailer Camps, Mobile Home Parks, and Recreational Vehicle Parks
Rule 12A-1.097
Florida Administrative Code
General Information and Instructions
Determination of Exemption and Filing
Local Option Transient Rental Taxes
When the owner of a camp or park located in a county
Trailer Camps, Mobile Home Parks, or Recreational
imposing a local transient rental tax declares the camp or
Vehicle Parks
park tax-exempt, the rental spaces at the camp or park
Transient rental accommodations at trailer camps,
are also exempt from the local transient rental taxes. The
mobile home parks, and recreational vehicle parks are
Department will provide a copy of the completed form to
exempt from tax when more than 50 percent of the
the appropriate local county tax official.
total rental spaces available are occupied by tenants
Annual Determination of Exemption Required
who have continuously resided there for more than 3
– Return to Taxable Status
months. The owner must complete and file Form
DR-72-2 with the Department to declare that the
Owners who filed Form DR-72-2 and declared a camp or
camp or park qualifies for exemption from the
park exempt from the transient rental taxes are required
transient rental taxes.
to re-determine their taxable status at the end of each
accounting year. When a camp or park no longer qualifies
Mobile Home Lots Regulated Under Chapter 723,
for the exemption, the owner must complete a new Form
Florida Statutes (F.S.)
DR-72-2 to notify the Department that the transient rentals
Mobile home lots regulated under Chapter 723, F.S.,
at the camp or park are now taxable. The form must be
are tax-exempt. Owners of these mobile home lots
filed no later than the 20th day of the first month of the
should not file Form DR-72-2.
owner’s next succeeding accounting year. No form is
required when there is no change to the taxable status of
This exemption only applies to rental spaces in trailer
the camp or park.
camps, mobile home parks, or recreational vehicle parks.
Owners who sell taxable items or rent parking spaces,
docking spaces, or storage facilities must continue to
collect and remit tax.
This form is a declaration, not an application.
The Department will not send any notice of approval to the taxpayer.
Resources and Reference Materials
Information, forms, and tutorials are available on our Internet site:
To speak with a Department of Revenue representative, call Taxpayer Services, Monday through Friday, 8 a.m. to 7 p.m.,
ET, at 800-352-3671.
For a written reply to tax questions, write:
Taxpayer Services Mail Stop 3-2000
Florida Department of Revenue
5050 W Tennessee St
Tallahassee FL 32399-0112
Our Forms and Publications Page provides a Standard Industry Guide for Hotels and Transient Rental Industries (GT-
300126P) which can be viewed or downloaded. Our Online Revenue Law Library contains all the rules and statutes
referenced in this form:


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