Tourist Development Tax

General Information

What is Tourist Development Tax?

The Tourist Development Tax is a 6% tax on the total rental amount collected from any person or other party who rents, leases, or lets for consideration living quarters or accommodation in hotels, apartment hotels, motels, resort motels, apartments, apartment motels, rooming houses, tourist or trailer camps, vessels, or condominiums for a period of 6 months or less.

According to Florida Law (F.S. 125.0104), the renting of such property is a privilege, which is subject to taxation. The requirements and conditions of that taxation are set forth by the State of Florida, as well as various County Governments within the State.

Where does the money go?

The use of revenue collected from the Tourist Development Tax is regulated by State Law (F.S. 125.0104), which requires that monies “shall be placed in the county tourist development trust fund of the respective county, which shall be established by the county.” Tourist Development Tax Dollars are reinvested into the local economy through the promotion of Hillsborough County as a tourism and convention destination, as well as helping to provide tourism/sports facilities.

Hillsborough County’s Tourist Development Council works in partnership with Tampa Bay & Company, the Tampa Convention Center, Tampa Hotel and Motel Association, Visit Florida, local governments and professional associations representing the destination, entertainment, and cultural venues to promote tourism throughout Hillsborough County.


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.


Tourist Development Tax Requirements

In October 1991, Hillsborough County Ordinance 91-22 was passed and the Hillsborough County Tax Collector became responsible for the local administration and collection of the Tourist Development Tax. Transient accommodations are short-term rental of living accommodations, six months or less.

The Tourist Development Tax rate is currently set at 6%. It is an add-on tax, like the state sales tax, and is collected from the tenant at the time rent or accommodation charges are collected.

The owners of the listed properties, as well as applicable property managers, any person who collects consideration, or operators of such facilities, are responsible for collecting the tax from their tenants and remitting this tax to the Hillsborough County Tax Collector.

Tourist Development Taxes are payable monthly, with payments due on the first of the month following collection from tenants, and are considered delinquent if not paid or postmarked by the 20th of the month.

If you are a property owner who rents or leases transient accommodations, you should also make sure you are in compliance with the following requirements: State Sales Tax Requirement: For more information, contact the Florida Department of Revenue at 6302 E Martin Luther King Blvd, Suite 100 Tampa, FL 33619-1166. Contact telephone (813) 744-6344; website http://dor.myflorida.com/dor

Hotel & Restaurant Licensure Requirement: Department of Business and Professional Regulations, Division of Hotels and Restaurants. For more information, see the Florida Department of Business and Professional Regulation at 1940 North Monroe St., Tallahassee, FL 32399; tel. (850) 487-1395; website www.myfloridalicense.com

County Local Business Tax Receipt Requirement. Click here for more information about Local Business Tax Receipts.


Tourist Development Exemptions