The document titled “Florida Sales Taxes on Rental Accommodations” provides a detailed guide on the applicability of sales and use tax to transient rental accommodations in Florida. It explains that Florida’s 6% state sales tax, along with any applicable discretionary sales surtax and local option transient rental taxes, applies to rental periods of six months or less. These taxes affect various accommodations such as hotels, motels, condos, mobile homes, and campgrounds. The document highlights exemptions, such as rentals exceeding six months and those to full-time students or active military personnel. It also outlines the obligations for property owners or agents, including registration requirements with the Department of Revenue, tax collection, and filing responsibilities. Additionally, it discusses how to file returns, pay taxes online, and the consequences of late filings, providing a comprehensive overview for managing tax responsibilities for short-term rentals.
Keywords: Florida, sales tax, transient rentals, rental accommodations, discretionary sales surtax, local option taxes, tax exemptions, tax registration, online filing, tax penalties.
