Several changes to local tourist development taxes on transient rentals took effect in Florida this fall.
Local tourist development taxes apply to charges for leasing, letting, or renting any accommodations or living quarters in the locality for a period of six months or less.
Taxable accommodations include but aren’t limited to cottages, garage apartments, hotels and motels, multiple-unit structures, single-family dwellings, and tourist or mobile home courts. However, transient rentals that are exempt from sales tax for any reason are also exempt from the tourist development tax.
October rate changes
The tourist development tax rate on transient rental transactions in Dixie County increased from 2 to 3%. The new combined rate is 10% as of Oct. 1, 2017.
The tourist development tax rate on transient rental transactions in Pasco County rose from 2 to 4%, for a combined rate of 11% as of Oct. 1, 2017.
November rate changes
The tourist development tax rate on transient rental transactions in Jefferson County jumped from 2 to 3% on Nov. 1, 2017. The new combined tax rate is 10%.
Tax rate changes complicate compliance for affected businesses. Tax automation software helps simplify it. Learn more.