How to File Florida County Tourist Development Tax

Key takeaways

Tourist development tax is a county-level tax and is separate from Florida state sales tax.
The administering agency differs by county: some counties self-administer, others have the Department of Revenue collect on their behalf.
Whether a platform collects county tax for you varies by county and by platform. Verify for your address.
Registration may still be required in some jurisdictions even where a platform collects.
Rates, portals, filing frequencies, and deadlines are not uniform across Florida.

What Tourist Development Tax is

Tourist development tax, sometimes called bed tax, transient rental tax, or local option tourist tax, is a county-imposed tax on short-term accommodation rentals. It is authorized under Florida Statutes Chapter 125 and adopted by county ordinance. Revenue typically funds tourism-related purposes decided by the county.

Because each county adopts its own ordinance, the rate, the administering office, the filing portal, the filing frequency, exemption handling, and the treatment of platform-collected tax can all differ. There is no single statewide tourist development tax procedure.

Difference between Florida sales tax and county TDT

	Florida sales tax	County tourist development tax
Imposed by	The State of Florida	The county, by ordinance
Administered by	Florida Department of Revenue	County tax collector, clerk, or comptroller — or the Department of Revenue on the county's behalf
Registration	Department of Revenue business tax registration	County registration where the county self-administers
Rate	Set by statute, plus any discretionary surtax	Set by county ordinance and varies by county
Return	Filed with the state	Filed with the county or the state, depending on the county

Our dedicated comparison of Florida sales tax and tourist development tax goes deeper into how the two interact on the same reservation.

Why the administering agency varies, and how to find yours

Some Florida counties collect their own tourist development tax through the tax collector's office, the clerk of court, or the county comptroller. Other counties have the tax collected by the Florida Department of Revenue along with state sales tax. Which model applies to your property determines where you register and where you file.

County tax collector versus clerk or comptroller

Do not guess based on a neighboring county. Search for the county name together with tourist development tax and confirm you are on an official county government website before entering any information. If two offices appear, call the county tax collector and ask which office administers tourist development tax for short-term rentals.

Identifying the correct county

Use the physical property address, not the mailing city on your utility bill. County property appraiser records are the reliable source for the parcel's county and legal description.

Incorporated city versus county jurisdiction

A property inside city limits is still inside a county, so county tourist development tax generally applies regardless of the city. The city may impose additional registrations or permits of its own. Confirm both layers, because owners who solve one often assume the other is covered.

When Airbnb or another platform may collect county tax

In some Florida counties, platforms collect and remit county tourist development tax for reservations booked through them. In other counties, they do not, and the owner is fully responsible. Some counties changed their arrangement over time, so a statement from a few years ago may no longer be accurate.

Check the platform's tax collection notice for your specific listing, which usually names the taxes being collected.
Check the county's official page for a list of platforms with collection agreements.
Where the two disagree, treat the county as authoritative and contact them.

Why registration may still be required

Several Florida counties ask owners to register their short-term rental even when a platform remits the tax, so the county can associate the property with an account. Registration and remittance are separate ideas at the county level just as they are at the state level.

Documents needed before filing

County tourist development tax account number and portal login.
Property address and parcel identification number.
DBPR license number, which some counties request.
Florida sales tax certificate number.
Reservation-level reports for every platform used in the period.
Direct booking log with dates, gross rent, and charges.
Refund and cancellation records for the period.
Documentation for any exempt stays, such as long-term stays meeting the county's criteria.

Gross rent, taxable fees, exemptions, and adjustments

Counties define the taxable base in their ordinances and instructions. Common questions involve cleaning fees, pet fees, resort fees, and cancellation charges. Rather than applying an assumption from another county, read the county's own filing instructions and, if still unclear, ask the county office in writing.

Exemptions are also county-specific in their documentation requirements even where the underlying concept, such as long-term stays, is common. Keep the supporting documents with the period's file.

Airbnb-only, direct, and mixed booking channels

Airbnb-only bookings

In a county where the platform collects and remits, your county return may report the activity and identify it as platform-collected, or the county may not require a return from you at all. Both models exist in Florida. Confirm which one applies to your account.

Direct bookings

Direct bookings are almost always the owner's responsibility. Collect the county tax from the guest at booking, hold it separately, and remit it with the county return.

Mixed channels

Build one worksheet per period with a row per reservation and a channel column. Total platform-collected reservations and owner-collected reservations separately, then complete the county return according to its instructions. The worksheet is what saves you if the county asks a question later.

Filing frequencies, zero returns, and recordkeeping

Many Florida counties use monthly filing for tourist development tax, but frequency and due dates are set locally and can differ. Some counties expect a return for every period even with no activity; others do not. Read the account instructions the county sent you when your account opened.

Retain reservation reports, worksheets, filed returns, and payment confirmations by period. Counties can and do request supporting records.

Common mistakes

Assuming state registration covers the county tax.
Assuming Airbnb collection of state tax also covers county tax.
Filing with the wrong county because the mailing address city sits near a county line.
Ignoring the city layer for properties inside incorporated municipalities.
Missing zero periods where the county requires them.
Using another county's rate or due date.
Not registering because a platform collects, when the county still asks owners to register.

What to do after receiving a delinquency notice

Read the notice fully and note the account number, periods, and deadline to respond.
Do not ignore it. County offices generally prefer to resolve rather than escalate.
Pull your records for the periods identified before you call.
Contact the office named on the notice, not a general county line.
Ask specifically what they need: a return, documentation, or payment.
Confirm any agreement in writing and save the correspondence.
If the amounts are significant or disputed, involve a Florida CPA or attorney.

When professional guidance may be necessary

County audits, assessments, disputed exemptions, and multi-year delinquencies are situations for a licensed professional. Florida Host Desk provides administrative compliance support and is not a law firm, CPA firm, tax preparer, or government agency.

County TDT filing checklist

Confirm the county from official property records.
Identify the administering office and its official portal.
Register the property and record the account number.
Confirm whether platforms collect county tax for your listings.
Confirm filing frequency, due dates, and zero-return expectations.
Build a per-period reservation worksheet by channel.
Apply county instructions to fees and exemptions rather than assumptions.
File, pay, and save confirmations.
Check whether an incorporated city adds its own requirements.
Diary the next due date.

County-specific detail lives in our county compliance guides and in the Florida vacation rental compliance by county overview.

Frequently asked questions

Is tourist development tax the same in every Florida county?

No. Rates, administering offices, portals, filing frequencies, exemption documentation, and platform arrangements are set county by county.

Airbnb says it collects occupancy taxes. Am I done?

Not necessarily. The notice tells you what Airbnb collects for that listing. Registration and reporting expectations still come from the county, and direct bookings remain yours.

My property is inside city limits. Do I file with the city or the county?

County tourist development tax is filed with the county-designated office. The city may separately require a permit or business tax receipt, which is a different obligation.

Do I file a county return with no bookings?

Some counties require a zero return for every period; others do not. Check the instructions attached to your county account.

What if I have properties in two counties?

Expect two separate county accounts and two separate filings. County systems do not share registrations.

Can Florida Host Desk file county returns for me?

No. We help you identify which county obligations apply to your address and organize the records and calendar. Filing is completed by you or your tax professional.

How Florida Host Desk helps

Related resources

Sources consulted

Florida Statutes, Chapter 125 (Tourist Development Tax authorization)
Florida Department of Revenue — local option transient rental tax information and county collection listings
Official Florida county tax collector, clerk, and comptroller websites

Florida Host Desk provides administrative compliance information, organization, and support. We are not a law firm, accounting firm, tax preparer, permit expediter, or government agency, and this article is not legal or tax advice. Requirements vary by property address, county, and municipality, and can change. Verify current requirements with the applicable agency or a qualified professional. Last verified August 3, 2026.