<p>Florida Department of Revenue, Sales and Use Tax on Rental of Living or Sleeping Accommodations, Page 1
Sales and Use Tax on
Rental of Living or
What is Taxable?
Florida imposes sales tax on rental charges or room rates paid for the right to use or occupy living or
sleeping accommodations. Rental charges include any charge for the use of items or services
required to be paid as a condition of the use or possession of the accommodation. Florida law refers
to these living or sleeping accommodations as “transient accommodations.” Most counties have a
discretionary sales surtax that is imposed on rentals of transient accommodations. Form DR-15DSS
provides a list of Florida counties and their surtax rates and is available in the “Forms and
Publications” section of the Department’s website at www.myflorida.com/dor.
In addition, many counties impose a local option tax on transient accommodations, such as a tourist
development tax, convention development tax, tourist impact tax, or municipal resort tax. Many of
these counties self-administer the taxes. When a county self-administers a transient rental tax, the
tax collected is reported and paid directly to the county. Form DR-15TDT provides a list of Florida
counties and their local option transient rental tax rates and is available on our website.
Contact your local county taxing agency to determine if your county imposes a local option tax on
transient accommodations and if you are required to report and pay this tax directly to your local
county taxing agency or if you should report and pay this tax to the Department.
Examples of transient accommodations include:
• Hotel or motel.
• Apartment house or any other multiple unit structure (for example: duplex, triplex,
quadraplex, or condominium).
• Tourist or mobile home court (for example: trailer court, motor court, recreational vehicle
camp, or fish camp).
• Single-family dwelling.