Vacation Rental Hosting in Florida – Brinkley Morgan Attorneys at Law

Tax Consequences

The second issue potential hosts need to be aware of are the tax consequences. Much like a hotel or motel, vacation rentals in Florida are subject to sales tax. Vacation rental hosts must register with the Florida Department of Revenue (“DOR”), and are then expected to collect, file and remit sales tax to the DOR. Before collecting any sales tax from your guests, it is important to find out whether state or local sales tax has already been collected on your behalf, as some vacation rental platforms collect Florida sales tax for their hosts. Airbnb for example, collects and remits sales tax across the State of Florida on behalf of hosts. Airbnb also collects and remits Tourism Development Taxes on behalf of hosts in the following counties: Brevard, Broward, Charlotte, Hernando, Hillsborough, Indian River, Lee, Leon, Miami-Dade, Orange, Pinellas, Polk, Putnam, Santa Rosa, Sarasota, Seminole, and Taylor.[3] Florida hosts in the counties not listed must collect and remit county taxes in accordance with county law. If you are a host on a different vacation rental platform, be sure to identify which sales tax (state, local, or both) is being collected for you, or if you are required to collect sales tax on your own. Hosts are also required to file an annual tax return with the DOR and any local tax jurisdiction with which you have registered.

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