These local option taxes can be administered by the Florida Department of Revenue or by local government. View a list of the
Local Option Transient Rental Tax Rates (Tourist Development Tax Rates) (Form DR-15TDT
).
- 1% or 2% Tax
This tourist development tax may be levied by the county’s governing body at a rate of 1% or 2% on the total amount charged for transient rental
transactions. Generally, the revenues may be used for capital construction of tourist-related facilities, tourist promotion, and beach and shoreline
maintenance.
Reference: Section 125.0104(3)(c), F.S.
- Additional 1% Tax
In addition to the 1% or 2% tax, the county’s governing body may levy an additional 1% tax on the total amount charged for transient rental
transactions. Generally, the revenues may be used for capital construction of tourist-related facilities, tourist promotion, and beach and shoreline maintenance.
To be eligible to levy the tax, a county must have levied the 1% or 2% tax for a minimum of 3 years before the effective date of the levy and imposition
of this additional 1% tax. If the 1% or 2% tax is levied within a subcounty special district, then this additional tax can be levied only in the
district.
Reference: Section 125.0104(3)(d), F.S.
- High Tourism Impact Tax
In addition to any other tourist development tax imposed, a county with a high tourism impact may levy an additional 1% tax on the total amount charged
for transient rental transactions. The proceeds must be used according to s. 125.0104(5), F.S. The provisions in s. 125.0104(4)(a)-(d), F.S., regarding the
preparation of the county tourist development plan do not apply to this tax.
Monroe, Orange, Osceola, Palm Beach and Pinellas Counties have imposed the high tourism impact tax after being certified by the Department as having met the
required level of taxable transient rental activity.
Reference: Section 125.0104(3)(m), F.S.
- Professional Sports Franchise Facility Tax
In addition to any other tourist development tax imposed, a county may levy up to an additional 1% tax on the total amount charged for transient rental
transactions. The revenues are used to pay the debt service on bonds issued to finance professional sports franchise facilities, retained spring training
franchise facilities, and convention centers. These funds can also be used to promote Florida tourism, nationally and internationally.
The provisions in Section 125.0104(4)(a)-(d), F.S., regarding the preparation of the county tourist development plan, do not apply to this tax. Also, the
provision in Section 125.0104(3)(b), F.S., that prohibits any county authorized to levy a convention development tax from levying more than the 2% tourist
development tax does not apply to this tax.
Reference: Section 125.0104(3)(l), F.S.
- Additional Professional Sports Franchise Facility Tax
In addition to any other tourist development tax imposed, a county that has levied the professional sports franchise facility tax may levy an additional tax that
is no greater than 1% on the total amount charged for transient rental transactions. The proceeds are to pay the debt service on bonds issued to finance
professional sports franchise facilities or retained spring training franchise facilities, and to promote tourism.
The provisions in Section 125.0104(4), F.S., regarding the preparation of the county tourist development plan, do not apply to this tax. Except for Miami-Dade and
Volusia Counties, any county that has levied the professional sports franchise facility tax is eligible to levy this tax. Any county authorized to levy the
consolidated county convention development tax is permitted to levy this tax. This waiver applies only to Duval County.
Reference: Section 125.0104(3)(n), F.S.