Hotel And Lodging Tax In Florida 2026: TOT Rates By City

How Florida's Hotel and Lodging Tax Works

Florida has no single statewide-branded hotel tax. Counties levy a Tourist Development Tax under state law on top of the general sales tax, and the same charge goes by different official names depending on the county and statute: Tourist Development Tax, Convention Development Tax, or Municipal Resort Tax at the city level.

A county can't levy or renew its Tourist Development Tax ordinance without approval in a referendum at a general election, a requirement built directly into the tax's own enabling statute. Several additional rate increments, including a professional sports franchise tax and a high-tourism-impact county tax, each require their own separate referendum.

The tax applies to accommodations rented for a term of six months or less, covering hotels, motels, and short-term rentals, a materially longer window than the 30-day rule common in most other states.

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Tax Rates and Extra Fees

Because the rate is set county by county, and a few counties even vary by zip code within the county, the only way to know what a guest actually owes is to look up the specific location. Here's where the major Florida markets stand as of 2026.

Rates change after a county referendum, so treat this table as a starting point and confirm the current published rate with the specific county Tax Collector before filing.

Florida doesn't generally use a self-assessment overlay district comparable to California's Tourism Marketing District model. Counties instead stack additional Tourist Development Tax increments on top of the 1% to 2% base rate, each gated by its own referendum, rather than a separately voted-on assessment district.

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Collection and Remittance

The guest pays the tax, and the property remits it, but the filing cadence is set county by county rather than statewide. Miami-Dade, Orange, Hillsborough, Broward, Palm Beach, and Monroe Counties all require monthly returns, due the 1st and delinquent after the 20th. Osceola County is a documented exception: established filers can choose monthly or quarterly reporting, though new applicants must file monthly for their first year.

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Exemptions From Florida's Hotel Tax

Florida's exemption threshold is six months, not the 30 days common in most other states. A guest with a bona fide written lease for continuous residence longer than six months is exempt from the start. A guest without such a lease who has continuously resided at the same accommodation and paid tax for the first six months becomes exempt starting the seventh month.

Florida also carries two exemptions uncommon elsewhere: full-time postsecondary students with a written confirmation letter, and active-duty military personnel present under official orders.

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Common Mistakes Hotels Make With TOT Compliance

• Applying a 30-day exemption rule. Florida's threshold is six months, not 30 days, a property using the more common national rule will exempt guests too early.
• Treating "6%" as one line item. In counties like Duval and Miami-Dade, the total is actually two separately authorized taxes stacked together.
• Missing a zone-based rate within a single county. Walton County charges 5% in Gulf-front zip codes and 2% elsewhere.
• Assuming a fee-transparency law exists at the state level. No dedicated Florida statute requiring all-in price disclosure was found; only the federal FTC Junk Fees Rule applies.
• Skipping the student or military exemption paperwork. Both of Florida's uncommon exemptions require specific documentation on file.
• Not retraining front desk staff after a rate change. When a county referendum changes the rate, staff quoting the old number creates disputes at checkout.

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Where A PMS Fits Into TOT Compliance

None of the above is about software. It's about a Florida property tracking a six-month exemption window instead of the more common 30 days, and, in counties like Duval or Miami-Dade, keeping two separately authorized taxes visible as distinct lines. Where a PMS actually helps is in configuring the exemption logic and the tax codes correctly per county, and pulling revenue reports by date range for whichever filing cadence that county requires. roommaster lets properties configure tax codes per rate, so a county referendum result is a configuration update once, not a manual recalculation on every folio.

Frequently Asked Questions

1. Does Florida have a statewide hotel tax rate?

No. Florida counties each set their own Tourist Development Tax rate under state law, and the total varies by county, from 2% in parts of Walton County to 7% in Miami Beach.

2. What is Florida's hotel tax?

Florida's hotel tax is most commonly called the Tourist Development Tax, a county-level charge on stays of six months or less, on top of the state's general sales tax.

3. What is Florida's lodging tax?

Lodging tax is the same charge as Florida's Tourist Development Tax, just a different common name for it. It's set at the county level, not as one statewide figure.

4. How long can a guest stay in Florida before the hotel tax stops applying?

Six months. A guest with a written lease for longer than six months is exempt from the start; a guest without one becomes exempt starting the seventh month.

5. Do Florida voters have to approve hotel tax increases?

Yes, at the county level. A county can't levy or renew its Tourist Development Tax ordinance without approval in a referendum at a general election.

6. Does Florida require hotels to disclose the total price before booking?

No dedicated Florida law requiring this was found. The federal FTC Junk Fees Rule, effective May 2025, requires total-price display nationwide, including in Florida.

7. Who is responsible for collecting and remitting Florida's hotel tax?

The property collects the tax from the guest and remits it to the county, on a schedule that's monthly in most large tourist counties, though some counties allow quarterly reporting instead.