Form Dr-15tdt - County Local Option Transient Rental Tax Rates Grouped By Administration

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DR-15TDT
R. 01/18
COUNTY LOCAL OPTION TRANSIENT RENTAL TAX RATES
GROUPED BY ADMINISTRATION
(Tourist Development Tax Rates)
State sales and use tax, discretionary sales surtax, and local option transient rental taxes are all imposed on rentals or leases of
accommodations in hotels, motels, apartments, rooming houses, mobile home parks, RV parks, condominiums, or timeshare resorts
for a term of six months or less. Counties may levy a new local option transient rental tax or change the local option tax rate at any
time throughout the year.
TOTAL
TOURIST
TOURIST
CONVENTION
COUNTY
ADMINISTERED BY
TRANSIENT
KNOWN FUTURE CHANGES
DEVELOPMENT
IMPACT
DEVELOPMENT
RENTAL RATE*
CALHOUN
N/A
NONE
NONE
NONE
NONE
These counties currently
LAFAYETTE
N/A
NONE
NONE
NONE
NONE
do not levy a local option
LIBERTY
N/A
NONE
NONE
NONE
NONE
transient rental tax.
UNION
N/A
NONE
NONE
NONE
NONE
BRADFORD
Fl Dept of Revenue
4.0%
0.0%
0.0%
4.0%
CITRUS
Fl Dept of Revenue
5.0%
0.0%
0.0%
5.0%
COLUMBIA
Fl Dept of Revenue
5.0%
0.0%
0.0%
5.0%
DESOTO
Fl Dept of Revenue
3.0%
0.0%
0.0%
3.0%
DIXIE
Fl Dept of Revenue
3.0%
0.0%
0.0%
3.0%
FLAGLER
Fl Dept of Revenue
5.0%
0.0%
0.0%
5.0%
FRANKLIN
Fl Dept of Revenue
2.0%
0.0%
0.0%
2.0%
GADSDEN
Fl Dept of Revenue
2.0%
0.0%
0.0%
2.0%
GILCHRIST
Fl Dept of Revenue
2.0%
0.0%
0.0%
2.0%
Call 850-488-6800 if you
GLADES
Fl Dept of Revenue
2.0%
0.0%
0.0%
2.0%
have questions about
HAMILTON
Fl Dept of Revenue
3.0%
0.0%
0.0%
3.0%
local option transient
HARDEE
Fl Dept of Revenue
2.0%
0.0%
0.0%
2.0%
HENDRY
Fl Dept of Revenue
3.0%
0.0%
0.0%
3.0%
rental rates administered
HOLMES
Fl Dept of Revenue
3.0%
0.0%
0.0%
3.0%
by the Department of
JACKSON
Fl Dept of Revenue
4.0%
0.0%
0.0%
4.0%
Revenue.
JEFFERSON
Fl Dept of Revenue
3.0%
0.0%
0.0%
3.0%
LEVY
Fl Dept of Revenue
2.0%
0.0%
0.0%
2.0%
MADISON
Fl Dept of Revenue
3.0%
0.0%
0.0%
3.0%
OKALOOSA (1)
Fl Dept of Revenue
5.0%
0.0%
0.0%
5.0%
OKEECHOBEE
Fl Dept of Revenue
3.0%
0.0%
0.0%
3.0%
PASCO
Fl Dept of Revenue
4.0%
0.0%
0.0%
4.0%
SUMTER
Fl Dept of Revenue
2.0%
0.0%
0.0%
2.0%
WAKULLA
Fl Dept of Revenue
4.0%
0.0%
0.0%
4.0%
WASHINGTON
Fl Dept of Revenue
3.0%
0.0%
0.0%
3.0%
ALACHUA
5.0%
0.0%
0.0%
5.0%
County Since 7/01
BAKER
3.0%
0.0%
0.0%
3.0%
County Since 5/00
BAY (2)
5.0%
0.0%
0.0%
5.0%
County Since 1/94
BREVARD
5.0%
0.0%
0.0%
5.0%
County Since 10/92
BROWARD **
6.0%
0.0%
0.0%
6.0%
County Since 3/94
CHARLOTTE
5.0%
0.0%
0.0%
5.0%
County Since 9/90
Contact your local
CLAY
5.0%
0.0%
0.0%
5.0%
County Since 1/89
county taxing authority to
COLLIER
5.0%
0.0%
0.0%
5.0%
County Since 1/93
verify tax rates and to
DUVAL
4.0%
0.0%
2.0%
6.0%
County Since 12/90
find information about
ESCAMBIA
4.0%
0.0%
0.0%
4.0%
County Since 6/89
collecting and paying
GULF
5.0%
0.0%
0.0%
5.0%
County Since 6/01
Rate will return to 4% on 1/01/20
locally administered
HERNANDO
5.0%
0.0%
0.0%
5.0%
County Since 1/93
taxes. Counties who self-
HIGHLANDS
2.0%
0.0%
0.0%
2.0%
County Since 1/14
administer the transient
HILLSBOROUGH
5.0%
0.0%
0.0%
5.0%
County Since 1/92
INDIAN RIVER
4.0%
0.0%
0.0%
4.0%
County Since 10/00
rental rate are not
LAKE
4.0%
0.0%
0.0%
4.0%
County Since 11/98
required by law to notify
LEE
5.0%
0.0%
0.0%
5.0%
County Since 5/88
the Department of local
LEON
5.0%
0.0%
0.0%
5.0%
County Since 10/94
tax rate changes;
MANATEE
5.0%
0.0%
0.0%
5.0%
County Since 10/89
therefore, the tax rates in
MARION
4.0%
0.0%
0.0%
4.0%
County Since 4/08
this chart may not be
MARTIN
5.0%
0.0%
0.0%
5.0%
County Since 11/02
current. The tax rates for
MIAMI-DADE ** (3) County Since 4/88
3.0%
0.0%
3.0%
6.0%
certain jurisdictions
MONROE
4.0%
1.0%
0.0%
5.0%
County Since 1/91
NASSAU (4)
4.0%
0.0%
0.0%
4.0%
within a county may
County Since 5/89
ORANGE
6.0%
0.0%
0.0%
6.0%
County Since 1/92
vary. See the information
OSCEOLA
6.0%
0.0%
0.0%
6.0%
County Since 5/92
following this chart. The
PALM BEACH
6.0%
0.0%
0.0%
6.0%
County Since 1/93
date in the "administered
PINELLAS
6.0%
0.0%
0.0%
6.0%
County Since 10/90
by" column is the date
POLK
5.0%
0.0%
0.0%
5.0%
County Since 1/94
that the county began to
PUTNAM
4.0%
0.0%
0.0%
4.0%
County Since 4/99
administer the local
ST JOHNS
4.0%
0.0%
0.0%
4.0%
County Since 8/88
transient rental tax (not
ST LUCIE
5.0%
0.0%
0.0%
5.0%
County Since 5/91
Rate will return to 3% on 1/1/43
the date that the tax was
SANTA ROSA
5.0%
0.0%
0.0%
5.0%
County Since 5/94
SARASOTA
5.0%
0.0%
0.0%
5.0%
imposed).
County Since 6/92
SEMINOLE
5.0%
0.0%
0.0%
5.0%
County Since 9/93
SUWANNEE
3.0%
0.0%
0.0%
3.0%
County Since 11/01
Rate will return to 2% on 7/01/21
TAYLOR
5.0%
0.0%
0.0%
5.0%
County Since 7/06
VOLUSIA (5)
3.0%
0.0%
3.0%
6.0%
County Since 4/90
WALTON (6)
County Since 10/91
4.0%
0.0%
0.0%
4.0%
*The total transient rental rate includes the local option taxes levied on: tourist development tax authorized by section (s.) 125.0104, Florida
Statutes (F.S.), tourist impact tax authorized by s. 125.0108, F.S., and convention development tax authorized by s. 212.0305, F.S.
**In addition to county-wide transient rental tax rates listed in this table, Florida law authorizes certain cities in Broward and Miami-Dade counties
to impose a local option municipal resort tax on transient rental transactions and on the sale of food and beverages consumed in restaurants
and bars. For complete information and definitions, see Chapter 67-930, Laws of Florida, as amended by Chapters 82-142, 83-363, 93-286,
and 94-344, Laws of Florida.

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