What taxes do I collect on a vacation rental in Tampa Bay?
Short Answer
Two main taxes. You collect Florida sales tax plus any county surtax and send it to the Florida Department of Revenue. You also collect the county's tourist development tax and pay it to the county. In Pinellas and Hillsborough, the Tax Collector handles tourist tax. Check what your booking platform already collects for you.
What taxes do I collect on a vacation rental in Tampa Bay?
Florida taxes rentals of six months or less. For a vacation rental, that usually means two taxes.
- State sales tax plus any county surtax. You register with the Florida Department of Revenue using Form DR-1, then collect and send it to the state.
- Tourist development tax. Each county sets and collects its own. You register with the county's tourist tax office.
What this looks like in Tampa Bay
In Pinellas, Hillsborough, Pasco, and Manatee, the Tax Collector handles tourist development tax. In Hernando, it's the Clerk. Rates differ by county. The Department of Revenue's Form DR-15TDT lists them.
Some booking platforms collect and remit some of these taxes for you. Others don't, or only cover some. Ask the platform and the county what's covered.
Step by step
- Register with the Department of Revenue for sales tax.
- Register with the county for tourist development tax.
- Check what your platform collects in your county.
- File and pay on each schedule.
- Keep records for every booking.
Who gets what
| Tax | Who you pay | Where you register |
|---|---|---|
| State sales tax and surtax | Department of Revenue | Form DR-1 |
| Tourist development tax | The county | County tourist tax office |
What you control and what you don't
You control registering and filing on time. You don't control tax rates.
Common mistakes
- Assuming the platform covers everything.
- Registering with the state and forgetting the county.
- Paying property tax and forgetting these are separate.
Registering with the state
You register for sales tax with the Florida Department of Revenue, usually online with Form DR-1. The department assigns you a certificate number and a filing frequency. Returns are filed on Form DR-15, or electronically, by the due date for each period. If you had no rentals in a period, you generally still file a return showing none.
Registering with the county
Tourist development tax is a county tax. In Pinellas, register with the Pinellas County Tax Collector. In Hillsborough, register with the Hillsborough County Tax Collector. Each county has its own form, filing schedule, and rate. Some counties take filings online.
What counts as taxable rent
In Florida, the taxable amount for a short stay usually includes more than the nightly rate. Florida taxes the total rent charged for short stays. Under the Department of Revenue's rule, a cleaning fee the guest must pay to stay is part of that rent, even if it's listed separately. An optional service the guest can decline usually isn't. A truly refundable security deposit generally isn't, unless you keep it as rent. Ask the Department of Revenue or a tax professional how a specific fee is treated.
When a platform collects for you
Some booking platforms collect and send certain Florida taxes for hosts. Coverage can differ by tax and by county, and it can change. Find the platform's written statement of what it collects in Florida and in your county. For any tax it doesn't cover, you collect and send it yourself. Direct bookings outside the platform are always your responsibility.
Long stays
Florida generally doesn't tax rentals longer than six months under a written lease. Tenancy changes, renewals, and month to month arrangements can make this harder to judge. If you mix short and long stays, ask a tax professional how to track them.
Homestead and rentals
If you rent out your homestead, be careful. Under Florida law, renting out your entire homestead counts as abandoning it. For the tax year, the exemption is generally kept unless the home is rented for more than 30 days per calendar year for 2 consecutive years. Losing homestead raises the taxable value and ends the Save Our Homes cap.
Income tax is separate
State and county rental taxes are separate from federal income tax on rental income. Keep records of every booking, fee, and expense. Talk to a tax professional about your own filings.
Record keeping
- Booking dates and amounts.
- Fees charged to guests.
- What each platform collected.
- Returns filed and payments made.
- Expenses for the property.
Questions to ask
- Which taxes does my platform collect in this county?
- What filing frequency did the state assign me?
- Is my cleaning fee taxable?
- Does renting affect my homestead?
If you fall behind
Late returns and late payments bring penalties and interest from the state and the county. If you discover you missed filings, contact the Department of Revenue and the county tax office. Florida offers voluntary disclosure for some taxpayers who come forward before being contacted. A tax professional can walk you through it. Buyers of an existing rental should ask the seller whether all rental taxes were filed and paid, since the business history matters if questions come up later.
Two counties, two offices
If you own rentals in both Pinellas and Hillsborough, you'll register and file with each county's tourist tax office separately. The state sales tax registration can cover more than one location, but each rental location is listed. Set up a separate filing calendar for each so nothing slips between them. Put the certificate numbers for every registration in one place, so filings and any notices are easy to match.
What to do next
Read the Tampa Bay short-term rental rules guide. Talk to a tax professional about your own filings. Book a consult if you're buying a rental.
This is general information, not tax advice.