May 28, 2025
Florida Tourist Development Tax (TDT): Complete Guide for Hosts, Landlords, and Tourism Operators
Florida law allows counties to impose local-option taxes on short-term accommodations to fund tourism-related activities. If you rent out any property for less than six months, you need to understand Florida’s Tourist Development Tax (TDT) system — including its many variations and legal nuances.
What Is the Tourist Development Tax?
The Tourist Development Tax (TDT) is a county-level tax imposed on transient rentals of 6 months or less in:
- Hotels and motels
- Apartments and condos
- Mobile home and RV parks
- Rooming houses and timeshares
The base rate starts at 1% or 2%, but depending on the county’s eligibility and statutes adopted, the rate may increase up to 6% in layered increments.
Legal Basis: § 125.0104, Fla. Stat.
How the Tourist Development Tax Is Structured
Florida’s TDT can be imposed in layers, depending on a county’s history and use of funds:
🧱 1% or 2% Base Tax
Counties may initially adopt a 1% or 2% TDT for uses such as:
- Tourist promotion
- Beach and shoreline maintenance
- Construction of tourism-related facilities
➕ Additional 1% Tax
An extra 1% may be levied if the original 1%-2% tax has been in place for at least three years. This applies either countywide or in designated subcounty districts.
📈 High Tourism Impact Tax (1%)
Available only to counties certified by the Florida Department of Revenue as having high transient rental activity. This additional 1% can be levied on top of other TDT layers.
Currently applies to: Monroe, Orange, Osceola, Palm Beach, Pinellas
🏟️ Professional Sports Franchise Facility Tax (up to 2%)
Counties may add up to two separate 1% taxes to fund sports facilities or convention centers and promote tourism.
📍 Special 1% TDT for Areas of Critical State Concern
Counties that have created a land authority under § 380.0663(1), F.S. may impose a 1% tax on rentals in areas designated as critical state concern:
- Florida Keys Area (Monroe)
- Big Cypress Area (Collier)
- Green Swamp Area (Central Florida)
- Apalachicola Bay Area (Franklin)
If the designated area exceeds 50% of the county’s land, the tax can apply countywide.
Purpose: Funds are used to acquire protected land and offset lost ad valorem property taxes.
📄 View current TDT rates by county – Form DR-15TDT (PDF)
🆚 TDT vs. Tourist Impact Tax
Though often confused, the Tourist Impact Tax is separate from the Tourist Development Tax:
| Tourist Development Tax (TDT) | Tourist Impact Tax |
|---|---|
| Up to 6% layered local-option tax | Flat 1% optional tax |
| Applies broadly to all transient rentals in eligible counties | Applies only in areas of critical state concern |
| Used for tourism infrastructure, beach maintenance, etc. | Used for public services impacted by tourism |
| Codified in § 125.0104, F.S. | Codified in § 125.0108(3), F.S. |
A county may impose both taxes if it meets statutory requirements.
Do All Florida Counties Administer TDT Themselves?
No. Local TDTs may be administered:
- By the Florida Department of Revenue (DOR)
- By the county’s tax collector or clerk
Always check your county’s process before registering.
🧾 What’s Taxable Under TDT?
| Taxable | Not Taxable |
|---|---|
| Nightly or weekly room rates | Refundable security deposits |
| Mandatory cleaning fees | Separately stated taxes |
| Non-refundable pet fees | Optional services (e.g. excursions) |
| Resort or amenity fees |
© 2025 Jeanette Moffa. All Rights Reserved.
What is the Florida Tourist Development Tax (TDT)?
What’s the difference between the TDT and Tourist Impact Tax?
Can counties impose both TDT and Tourist Impact Tax?
Do I still have to collect it if I rent occasionally?
How do I know if my county has high tourism impact status?
What if I don’t collect or pay TDT?
Is there a chart of tax rates by county?
Can I pass this tax on to the guest?
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