What Is the Florida Tourist Development Tax?
Tourist Development Tax is a discretionary, county-level tax authorized under Section 125.0104 of the Florida Statutes. Counties that adopt it levy the tax on rentals of accommodations for periods of six months or less — covering hotels, motels, and vacation rentals. The revenue funds tourism promotion, beach renourishment, convention centers, and other allowable categories defined by statute.
Because it is county-level, TDT rates and administrative procedures differ between counties. Some counties collect TDT directly. Others rely on the Florida Department of Revenue to administer collection on the county’s behalf.
Who Pays and Who Files
The guest ultimately pays the tax as a line item on the rental charge. The host or platform is responsible for collecting and remitting. When Airbnb has a TDT collection agreement with a county, Airbnb may collect and remit on covered bookings. When it does not, the host collects and remits directly.
Even where Airbnb collects, hosts typically still need a county TDT account on record, and direct bookings, Vrbo, Booking.com, or other platforms outside Airbnb’s collection agreement remain the host’s responsibility.
Typical Florida TDT Rates by County
TDT rates generally range from 2% to 6% on top of the state and discretionary sales tax. Some counties also impose additional special-purpose taxes. The rate stack matters when calculating the all-in tax on a booking.
| County (Sample) | TDT Rate | Administered By |
|---|---|---|
| Orange | 6% | County (Comptroller) |
| Osceola | 6% | County (Tax Collector) |
| Lee | 5% | County (Tax Collector) |
| Pinellas | 6% | County (Tax Collector) |
| Miami-Dade | 6% (varies by city) | County / DOR |
| Walton | 5% | County (Clerk) |
| Bay | 5% | County (Clerk) |
Rates are illustrative for 2026 reference. Always confirm with the relevant county.
How Airbnb Handles TDT in Florida
Airbnb has TDT collection arrangements with several Florida counties. In those counties, Airbnb collects and remits TDT on covered bookings. The agreement does not eliminate the host’s obligation to register, and it does not cover other platforms or direct bookings.
Counties where Airbnb does not collect TDT require the host to handle everything: collection, filing, and remittance. Hosts who rely on Airbnb’s collection without confirming the county’s status frequently end up with back-tax exposure.
How to Register for TDT in Florida
1. Identify the county where the property is located. 2. Determine whether the county collects directly or through the Florida Department of Revenue. 3. Apply for a TDT account through the county’s tax collector, clerk, or tourist development office (or DOR for state-administered counties). 4. Receive the TDT account number. 5. Link the TDT account to the DBPR license in your compliance records. 6. Add the filing schedule to your compliance calendar.
Filing TDT — Frequency and Process
Most Florida counties require monthly TDT filings, with the filing and payment due by the 20th of the following month. Some counties allow quarterly filings for low-volume hosts. Even months with zero rentals typically require a zero return. Penalties and interest accrue quickly on missed filings, and counties may flag accounts without filings for audit.
TDT Compliance Mistakes Hosts Make Most Often
Assuming Airbnb covers everything in counties where it does not collect. Failing to file zero returns in slow months. Not separating cleaning fees from accommodation charges where the county requires it. Filing under the wrong county because the property’s mailing address is in a different jurisdiction. Forgetting that direct bookings always carry the host’s collection responsibility.
County and City Variations
Some Miami-Dade municipalities and certain incorporated areas have local lodging taxes layered on top of TDT. Orange and Osceola Counties administer their own TDT through dedicated offices. Walton, Bay, and several Panhandle counties run their own TDT systems with distinct portals. The compliance experience genuinely differs depending on where the property sits.
Frequently Asked Questions
FAQ
Is the Tourist Development Tax the same as Florida sales tax?
No. TDT is a separate county-level tax. Both can apply to the same rental transaction.
FAQ
Who pays the TDT?
The guest pays it on the rental charge. The host or platform collects it and remits it to the county.
FAQ
Does Airbnb collect TDT in my county?
It depends on whether Airbnb has a current collection agreement with that county. Confirm directly with the county and with Airbnb.
FAQ
What if Airbnb collects TDT for me — do I still need an account?
In most counties yes. Direct bookings and other platforms remain the host’s responsibility.
FAQ
How often do I file TDT?
Usually monthly, with payment due by the 20th of the following month. Some counties allow quarterly filings.
FAQ
Do I have to file in months with zero bookings?
Most counties require a zero return. Skipping it can flag the account for audit.
FAQ
Does TDT apply to cleaning fees?
Cleaning fees are generally part of the taxable rental charge for TDT and sales tax purposes. Check the county’s specific guidance.
FAQ
What is the typical TDT rate in Florida?
2% to 6% depending on the county.
FAQ
Is TDT collected by the state?
In some counties the Florida Department of Revenue administers collection on the county’s behalf. Other counties administer it directly.
FAQ
What happens if I do not register for TDT?
Counties can assess back taxes, penalties, and interest for unregistered or unreported activity.
FAQ
Can I deduct TDT from my income taxes?
TDT collected from guests is generally a pass-through, not a deductible business expense. Discuss with your tax professional.
FAQ
How is TDT different from a city lodging tax?
Some cities layer additional municipal lodging taxes on top of county TDT. They are separate filings.
Related Florida Host Desk Resources
Florida Host Desk provides administrative compliance support and organization. We are not a law firm, CPA firm, tax preparer, permit expediter, or property management company. This article is for general informational purposes only and is not legal, tax, or accounting advice. Requirements vary by county and municipality.