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Tourist Development Tax

What is Tourist Development Tax?

The Tourist Development Tax is a 5% 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.

Starting August 1, 2019, the tourist development tax will be increased to 6% tax which should be collected in addition to the total rental amount received from any person who rents, leases, or lets for consideration any living quarter or sleeping or housekeeping accommodation.  

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. Click here to view Hillsborough County Tourist Development Tax Ordinance. 

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 destination, entertainment and cultural venues to promote tourism throughout Hillsborough County.