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DR-72-2

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

Requirements

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: https://revenuelaw.state.fl.us

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

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