Florida Tourist Development Tax: A Guide for Short-Term Rental Owners
Short-term rental income in Florida is subject to state and local taxes that must be collected from guests and remitted to the relevant authorities. Understanding your obligations before you list is essential — non-compliance carries significant penalties.
Property Management · Sea to Sky Realty
What Is the Tourist Development Tax?
Florida imposes a Tourist Development Tax (TDT) — also called the bed tax or transient rental tax — on short-term rental income. This is collected in addition to Florida’s standard sales tax and applies to any rental of six months or less.
The Tax Components
STR owners in Manatee and Sarasota counties must collect and remit the following taxes on each guest stay:
- Florida State Sales Tax: 6%
- Manatee County Tourist Development Tax: 5% (Sarasota County TDT: 5%)
- Total combined rate in Manatee County: 11%
- Total combined rate in Sarasota County: 11%
Rates are subject to change by the Florida Legislature or county commission. Always verify current rates with the Florida Department of Revenue and the relevant county tax collector before listing your property.
Registration Requirements
Before collecting any rental income, STR owners must register with the Florida Department of Revenue for a sales tax certificate and with the county tax collector for a Tourist Development Tax account. Operating without proper registration exposes you to back taxes, interest, and penalties.
Platform Collection vs. Owner Remittance
Major platforms including Airbnb and VRBO now collect and remit state sales tax and in many cases the county TDT directly on behalf of hosts in Florida. However, platform collection does not eliminate your registration obligation — you are still required to maintain active accounts with the relevant tax authorities.
For bookings made outside these platforms — direct bookings, repeat guests, or bookings through smaller channels — the owner or property manager is responsible for collecting and remitting all applicable taxes. This is a common compliance gap for self-managed STR owners.
Municipal Licensing
In addition to state and county tax registration, municipalities on Anna Maria Island require STR owners to obtain a local vacation rental license. Requirements vary by city:
- Anna Maria City: vacation rental registration and annual inspection required
- Holmes Beach: vacation rental license with occupancy limits and parking requirements
- Bradenton Beach: vacation rental registration with local compliance requirements
Unincorporated Manatee County properties follow county-level regulations. Sarasota and Siesta Key properties are subject to City of Sarasota or Sarasota County requirements depending on location. Always verify with the relevant jurisdiction before listing.
How a Property Manager Handles This
A professional property manager handles tax collection, remittance, and licensing compliance as part of their management service. This is one of the most significant operational advantages of working with an experienced local manager — the compliance burden is handled for you.
Suncoast Vacation Rentals manages all tourist development tax collection and remittance for properties under management. For self-managed owners, we strongly recommend engaging a Florida CPA or tax professional with STR experience to establish your compliance framework. Contact us at info@bradentonbroker.com for referrals.
Questions About STR Compliance?
Tax registration, licensing, and remittance — we help Gulf Coast STR owners get their compliance right from day one.