In Florida, transient accommodations, including short-term rentals of vacation homes, apartments, and rooms in hotels or motels for periods of six months or less, are subject to state and local sales taxes. For example, a traveler renting a beach condo for a week’s vacation will pay sales tax on the rental amount. This also applies to taxable services related to the rental, like cleaning fees or resort fees.
These taxes represent significant revenue streams for the state and local governments, contributing to funding for essential public services such as infrastructure, education, and public safety. Historically, these taxes have evolved, with varying rates and application methods depending on the specific location and type of rental. Understanding the applicable taxes is crucial for both property owners, who are responsible for collecting and remitting them, and renters, who factor these costs into their budgets. Compliance ensures the smooth operation of the rental market and supports the broader economic health of the state.
