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  6. Tourist Development (Hotel/Transient) Tax

Tourist Development (Hotel/Transient) Tax

Directive Statement

The Auxiliary Office is responsible for remitting the Tourist Development Tax payment to the City of Gainesville.  Departments must provide this information to the Auxiliary Office.  It is due on the first day of the month following the reporting period and becomes delinquent if not paid or postmarked by the 20th of that month.

This tax applies to the short-term rental of any living quarters or accommodations in any hotel, apartment hotel, motel, resort motel, apartment, apartment motel, rooming house, tourist camp, trailer camp, or condominium.

The tourist development tax shall be charged by the person receiving the consideration for the lease or rental, and it shall be collected from the lessee, tenant, or customer at the time of payment.

Reason for Directive

As defined by the Florida Department of Revenue, this is a tax that must be collected from every person that “rents, leases, or lets for consideration any living quarters or accommodations in any hotel, motel, apartment house, multiple unit structure (e.g., duplex, triplex, condominium,) rooming house, tourist or mobile home court (trailer court, R.V. camp, etc.) single family dwelling, garage apartment, beach house or cottage, cooperatively owned apartment, condominium parcel or mobile home for a term of six months or less.”

Tax Rate (as of 11/30/2018)

Tax rate varies per county.  In Alachua County, the tourist development tax is 5% of the net rental receipts.  For rates in other counties click here.

What revenues are subject to the Tourist Development tax?

The following revenues are subject to Tourist Development taxes:

  • Room Revenue
  • Roll-away Beds
  • In-Room Safe Fees
  • Pet Fees
  • No-Show Fees

More information on these fees can be found in F.A.C. 12A-1.061(3).

Who is exempt?

  1. Any person who has entered into a bona fide written lease for longer than six (6) months in duration for continuous residence is exempt from this tax
  2. Any person who has continuously resided for 6 months and has paid the tax imposed for this time shall become exempt on the seventh month and every month thereafter provided he or she continues to reside at the same location
  3. Full-time students enrolled in an institution offering postsecondary education and military personnel currently on active duty who reside in the facilities described above shall be exempt from the tax
  4. Rentals made for business purposes by governments or non-profit organizations may be exempt if certain conditions are met

To learn more click here.

Procedures

Departments must complete the either the Tourist Development Tax Template 4% or Tourist Development Tax Template 5% and provide to the Auxiliary Office monthly.

Last Reviewed

05/01/2020: reviewed content

Resources

Florida Department of Revenue

Sales and Use Tax

Unrelated Business Income Tax (UBI)

Contacts

Educational Business Activity/Auxiliary Accounting: (352) 294-7236

Tax Services: (352) 294-7266