Form DR-15TDT — Local Option Transient Rental Tax Rates

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Local Option Transient Rental Tax Rates
(Tourist Development Tax Rates)
Individual Florida counties and certain cities may impose a local option tax on the rental or lease of living, sleeping, or housekeeping accommodations for a term of six months or less. These taxes, often called local option transient rental taxes, include the tourist development tax, convention development tax, tourist impact tax, and municipal resort tax. The local tax imposed is in addition to the 6% state sales tax and any applicable discretionary sales surtax.
For the counties shaded in gray in the chart below, the local option transient rental taxes are reported and remitted to the Florida Department of Revenue (DOR). For all other counties, the local option transient rental taxes are reported and remitted directly to the county; however, sales tax and discretionary sales surtax on transient rentals are always reported and remitted to the Department.

For local option transient rental tax collected by the Florida Department of Revenue:

• The transient rental tax is filed and paid along with the 6% state sales tax and any discretionary sales surtax, using the Sales and Use Tax Return (Form DR-15).
• For questions, call Taxpayer Services at 850-488-6800, Monday through Friday, excluding holidays.

For local option transient rental taxes collected by the county:

• The transient rental tax is reported and paid directly to the county; however, the 6% state sales tax and any discretionary sales surtax is reported and paid to the Florida Department of Revenue using Line D. (Transient Rentals) on the Sales and Use Tax Return (Form DR-15).
• For questions, contact the county imposing the local option tax.

For more information regarding the taxability of transient rentals, review Rule 12A-1.061, Florida Administrative Code, available online at flrules.org.
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