City of Tampa
Internal Audit Department
Audit Program Guide
Rental Certificates, 03-18
Section 19-26 of the Tampa City Code requires that a current
certificate of compliance with housing standards (rental
certificate) be obtained for each dwelling or dwelling unit to be
let or offered to let. After paying the applicable fee and passing
an inspection, the City issues a certificate of compliance to the
property owner that must be renewed annually. Section 19-26
provides only one exemption. "Dwelling and dwelling units
owned and operated by federal, state, county and city housing
authorities shall be exempt from the payment of the foregoing
fees." The Division of Neighborhood Improvement is charged
with administering the rental certificate program.
Rental certificate fees are allowable under Florida Statute
§166.211, "Regulatory fees." The section allows municipalities
to "levy reasonable business, professional, and occupational
regulatory fees commensurate with the cost of the regulatory
activity, including consumer protection, . . .”
As the activity of renting a dwelling is considered a business
pursuant to Section 24-101 of the City Code, the owner must
also obtain an occupational license and pay the applicable tax.
The Business License/Tax Division is charged with
administering the business license program.
Rental Certificate Revenue:
FY 98 FY 99 FY 00 FY 01 FY02 FY03
$337,059 $486,686 $408,350 $482,495 $469,750 $531,065
Source: Financial Management Information System (FAMIS)
Planning the Audit
1. Print Quality Control Package and process Auditor
Assignment and Independence Statement page.