Educational Florida registry profile · verify current state, local, and platform authority
Florida Short-Term Rental Lodging-Tax Profile & Estimator.
Review recorded state and local rate inputs, citations, and remittance-model assumptions for Florida. Verify current treatment with the relevant agencies, platforms, and a tax professional.
State profile: review possible host local remittance requirements in Florida
This registry profile supplies an educational remittance-model assumption. Verify actual platform coverage, registration, filing, collection, and payment requirements before use.
Destination-specific educational pilot
Florida lodging taxes: separate state, surtax, and county components
Official and platform sources reviewed 2026-10-05. This is editorial source checking. Professional tax review has not been performed. Effective dates below describe individual rules; the review date is not a tax effective date.
Florida DOR describes a 6% state sales tax on taxable transient rental periods of six months or less, plus applicable discretionary sales surtax and local transient rental taxes. Exemptions and different collection arrangements require review. Orange County is a specific example; its combined amount is not a statewide rate.
- The DOR transient-rental brochure (revision October 2025) explains the 6% state component, exemptions, and additional local taxes. The $5,000 discretionary-surtax limitation does not apply to transient rentals. A document revision date is not the date a tax first became effective.
- The calendar-year 2026 DOR surtax table lists Orange County's discretionary sales surtax at 0.5%, effective January 1, 2003 through December 31, 2035. The current DOR tourist-tax table lists Orange County TDT at 6%, administered by the county, and instructs readers to verify county-administered rates with the county. No TDT commencement date is asserted here.
- Airbnb's Florida collection guidance specifically lists Orange County TDT at 6% of the listing price including cleaning for reservations of 182 nights or fewer. It also documents applicable state transient-rental tax and discretionary surtax collection. County administration does not, by itself, mean an Airbnb host must remit that same collected tax again.
Source links and what each establishes
- Florida DOR: Sales and Use Tax on Rental of Living or Sleeping Accommodations — State 6% component, six-month scope, exemptions, surtax base, and DR-15 reporting. Brochure revision October 2025.
- Florida DOR calendar-year 2026 discretionary sales surtax table — Orange County 0.5% surtax and its January 1, 2003–December 31, 2035 effective period.
- Florida DOR local option transient rental tax table — Orange County 6% TDT and county administration; the source directs verification with the county.
- Airbnb's Florida occupancy-tax collection guidance — Airbnb's documented state, surtax, and Orange County TDT collection coverage; verify the actual reservation.
Worked example with stated assumptions
Eligible taxable Orange County Airbnb reservation of 182 nights or fewer and no longer than six months; no exemptions. Assume $2,500 rent plus $200 cleaning and the same $2,700 taxable base for all three components. No other fees, adjustments, or taxes are modeled. Confirm the county rate with the county before using this illustration for a real property.
| Example component | Amount |
|---|---|
| Illustrated rent plus cleaning base | $2,700.00 |
| Florida state sales tax: $2,700 × 6% | $162.00 |
| Orange discretionary sales surtax: $2,700 × 0.5% | $13.50 |
| Orange County TDT: $2,700 × 6% | $162.00 |
| Modeled tax total | $337.50 |
| Guest subtotal including these taxes | $3,037.50 |
Airbnb documents collection of the applicable illustrated components. Retain the reservation tax breakdown and verify actual coverage; that is not proof that every registration or filing duty disappears. Review direct bookings, other platforms, exemptions, and uncollected components separately. DOR describes DR-15 Line D reporting for state sales tax and surtax; a county-administered TDT requires that county's instructions. No Vrbo collection coverage or professional tax determination is claimed.
Keep a copy of the agency guidance, address determination, reservation, tax collection record, and any filing or payment confirmation. Compare them with the payout source-record example and 1099-K reconciliation workpaper; payment reporting and lodging-tax obligations are separate questions.
Educational tax model
Interactive Florida Lodging-Tax Scenario Estimator.
Enter verified rate assumptions for a reservation scenario and choose how to model platform and host collection for professional review.
1. Reservation & destination parameters
Enter independently verified state and local effective rates for your scenario. General sales and lodging taxes may overlap, compound, or use different bases; the recorded rates below are not automatically combined. This simple model assumes the same taxable base for both inputs and excludes fixed fees.
Enter both rates (including an explicit zero where applicable) and choose a collection assumption to see an illustration.
2. Modeled tax amount breakdown
This illustration rounds each tax component to cents before adding totals. Confirm the applicable agency rounding rules before filing.
Illustrative Double-Entry Record — Review Required
| Account & Description | Debit | Credit |
|---|
Registry source review
Florida Lodging-Tax Registry Inputs & References.
Recorded State-Level Rate Inputs
Review Fla. Stat. § 125.0104 with the relevant agency. Confirm applicable tax types, rates, stay definitions, exemptions, effective dates, and local rules. Only individually sourced component facts are shown below; they do not establish a combined property rate.
Cleaning fees, linen charges, and guest-service amounts may receive different treatment. This calculator includes the entered cleaning amount in its model and does not determine taxability.
Recorded Local Tourist Development Tax (TDT) / Bed Tax Inputs
Verify the property address, applicable districts, tax base, rate, and effective date with the relevant local agency. Unreviewed local rates are not displayed.
This jurisdiction profile models separate local administration. Verify registration, filing, collection, and remittance requirements with the relevant agencies and a tax professional.
Use these destination references to identify the local jurisdiction. Confirm property-specific components, effective dates, exemptions, and fees with the official agencies; unreviewed rates are not displayed or loaded into the estimator.
Recorded Florida Destination Scenarios
| Destination Market | Jurisdiction / County | Source review |
|---|---|---|
| Orlando / Orange County | Orange County | Confirm current requirements with the local tax agency. |
| Miami Beach | Miami-Dade County | Confirm current requirements with the local tax agency. |
| Walton County / 30A | Walton County | Confirm current requirements with the local tax agency. |
| Tampa / Hillsborough | Hillsborough County | Confirm current requirements with the local tax agency. |
Registration and records questions
Registration, Form & Record References for Florida Review.
Registry Registration & Form References
Review registration, account, license, form, frequency, deadline, and zero-return requirements directly with the relevant state and local agencies.
Only individually checked form references are listed. Use the official agency guidance to select the current form and filing period.
Source-Record Reconciliation Questions
Review gross receipts, platform records, tax amounts, filings, payments, and retention periods with your accountant and the relevant agencies.
- Compare gross reporting and payouts: Reconcile source statements, payment reporting, deposits, refunds, fees, and tax components with your accountant.
- Review lodging-tax source records: Retain available platform and agency evidence and confirm its treatment with your accountant.
- Confirm retention periods: Ask the relevant agencies and your advisers which records and time periods apply to your facts.
Source-linked lodging-tax bookkeeping
Review Florida lodging-tax components with source records.
Roxby preserves available lodging-tax components from supported statements for bookkeeping review; it does not determine local filing or remittance obligations.