Tax Rate (as of 11/30/2018)
Tax rate varies per county. In Alachua County, the tourist development tax is 5% of the net rental receipts. For rates in other counties click here.
What revenues are subject to the Tourist Development tax?
The following revenues are subject to Tourist Development taxes:
- Room Revenue
- Roll-away Beds
- In-Room Safe Fees
- Pet Fees
- No-Show Fees
More information on these fees can be found in F.A.C. 12A-1.061(3).
Who is exempt?
- Any person who has entered into a bona fide written lease for longer than six (6) months in duration for continuous residence is exempt from this tax
- Any person who has continuously resided for 6 months and has paid the tax imposed for this time shall become exempt on the seventh month and every month thereafter provided the person continues to reside at the same location
- Full-time students enrolled in an institution offering postsecondary education and military personnel currently on active duty who reside in the facilities described above shall be exempt from the tax
- Rentals made for business purposes by governments or non-profit organizations may be exempt if certain conditions are met
To learn more click here.
Procedures
Departments must complete the either the Tourist Development Tax Template 4% or Tourist Development Tax Template 5% and provide to the Auxiliary Accounting Office monthly.
Resources
Florida Department of Revenue
Sales and Use Tax
Tourist Development Tax Template 4%
Tourist Development Tax Template 5%
Auxiliary Accounting: (352) 294-7236
Tax Services: (352) 294-7266
Directive Statement