Florida Rental / transient occupancy tax

Rental / transient occupancy tax in Florida

Florida state transient rentals tax is 6% of the total rent charged for short-term living quarters in hotels, apartments, rooming houses, RV parks, condominiums and similar facilities. Continuous written leases longer than 6 months are generally not this taxable privilege; counties may also levy tourist development taxes. Statute text: "For the exercise of such taxable privilege, a tax is hereby levied in an amount equal to 6 percent of and on the total rental charged for such living quarters or sleeping or housekeeping accommodations by the person charging or collecting the rental" (Fla. Stat. § 212.03(1)(a)).

Verified Source: Fla. Stat. § 212.03(1)(a) · last checked 2026-10-16