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Tourist Development Tax

Tourist Development Non-Inclusive Charges

Per Chapter 12A-1.061, Florida Administrative Code, the following is a non-inclusive list of charges separately itemized on a guest's or tenant's bill, invoice, or other tangible evidence of sale that are NOT rental charges or room rates for transient accommodations:

Charges for communications services.

Meals and beverages, whether served in the guest's or tenant's accommodation or served at a restaurant, and charged to the guest's accommodation bill.

Food, drinks, and other items, such as combs, shampoo, playing cards, aspirin, or similar items purchased through a device (refrigerator) located within a guest's or tenant's accommodation.

Charges for the use of safes or safety deposit boxes located at an establishment's registration desk.

Charges, fines, or damage fees for lost or damaged items, such as room keys, towels, linens, dishes, silverware, or other similar items.

Charges for admissions, such as golf, tennis, or cultural events, billed to a guest's or tenant's accommodation bill.

Charges for transportation services.

Laundry services charged to a guest's or tenant's accommodation bill.

Valet service charged to a guest's or tenant's accommodation bill.

Merchandise packaging or delivery service charged to a guest's or tenant's accommodation bill, such as flower delivery services or charges for packaging and delivering items for shipment under the direction of the guest or tenant.

Charges for areas that are not used as transient accommodations, such as sample and display rooms, auditoriums, office space, or garage space.