Call Ken O'Brian 239-229-9926 Florida rental property tax info Sales tax is due at the rate of 6 percent on charges or room rates paid in exchange for the right to use or occupy living or sleeping accommodations. Florida law refers to these living or sleeping accommodations as "transient accommodations."
Persons who rent or lease any of the following types of transient accommodations must collect sales tax and remit it to the Department of Revenue:
Hotel or motel
Apartment house or any other multiple unit structure (for example: duplex, triplex, quadraplex, condominium)
Rooming house
Tourist or mobile home court (for example: trailer court, motor court, recreational vehicle camp, fish camp)
Single-family dwelling
Garage apartment
Beach house or cottage
Cooperatively owned apartment
Condominium parcel
Timeshare resort
Any other house
Vehicle or other structure, place, or location held out to the public to be a place where living quarters or sleeping or housekeeping accommodations are provided to transient guests in exchange for payment.
Some counties impose a discretionary sales surtax, local option tax, tourist development tax, convention development tax or tourist impact tax on taxable rentals of transient accommodations. For more information, ask the Department for the Discretionary Sales Surtax brochure (Form GT-800019) and a list of surtax counties and rates (Form DR-15DSS). To obtain these and other forms, see "For Information and Forms" below. For information on other taxes
Collier County Ordinance 2005-43 levies a four (4%) percent Tourist Development Tax on all rental income received from accommodations rented for six (6) months or less.
These include living quarters in hotels; apartment-hotels; motels; resort motels; rooming houses; tourist or trailer camps; cooperatively owned apartments; multiple-unit structures; mobile homes; trailers; single-family dwellings; beach houses; cottages; and condominiums.
