The Broward County tourist tax is a 6% tax on short-term lodging rented for six months or less, collected from the guest by whoever receives the rent and remitted to Broward County. It sits on top of Florida’s 6% state sales tax and the county’s 1% discretionary sales surtax, so a guest’s total tax on a short stay runs to roughly 13%. The county portion goes to Broward; the state and surtax portion goes to the Florida Department of Revenue. They are two separate filings with two separate agencies.
Which Rentals Are Taxable
Under Florida Statute 125.0104, any rental of living quarters for six months or less triggers the tourist development tax.1Florida Statutes. Florida Statutes 125.0104 – Tourist Development Tax; Procedure for Levying; Authorized Uses; Referendum; Enforcement That covers hotels, motels, apartment buildings, condominiums, timeshares, mobile home parks, RV parks, rooming houses, and single-family homes listed on Airbnb, Vrbo, or any similar platform. The property type matters less than the length of stay. If a guest books for six months or less, the tax applies.
The 6% applies to the total rent charged, including mandatory fees billed with the nightly rate.2Broward County. Tourist Development Taxes Truly optional separate charges, like parking sold on its own, are not taxed. Whoever receives the rental payment is treated as the dealer and carries the obligation to collect and remit, whether that’s an individual owner, a property manager, or a hotel company.
Registering Before You Rent
You need to register with two agencies before accepting a single guest.
Broward County
County registration goes through the Records, Taxes and Treasury Division. The form asks for your Federal Tax Identification Number, the property’s folio number from the Broward County Property Appraiser’s database, and the date rental activity started or will start.3Broward County, Florida. Broward County Tourist Development Tax Registration Form After you register, the county assigns a filing frequency: monthly, quarterly, semi-annual, or annual, based on your rental volume.2Broward County. Tourist Development Taxes
Florida Department of Revenue
Separately, you register with the Florida Department of Revenue to collect and remit the 6% state sales tax and the 1% county surtax under Florida Statute 212.03.4Florida Statutes. Florida Statutes 212.03 – Transient Rentals Tax Short-term accommodation rental is listed as a business activity that requires sales tax registration.5Florida Department of Revenue. Florida Sales and Use Tax Those state and surtax payments go to the Department of Revenue, not to the county.
Skipping either registration is where hosts get in trouble. Operating without both exposes you to back taxes, interest, and penalties from two agencies at the same time.
When Airbnb Collects on Your Behalf
Airbnb automatically collects and remits the 6% Broward County tourist development tax on bookings of 182 nights or shorter made through its platform. You still need to register with the county and file returns, but what you report on platform-collected bookings will reflect what Airbnb already remitted. If you list on multiple platforms or take direct bookings, you remain personally responsible for collecting and remitting on anything the platform does not cover.
Filing Deadlines and Payment
Returns are due on the first day of the month following the collection period and become delinquent after the 20th. For a monthly filer who collects rent in January, the return is due February 1 and delinquent after February 20.2Broward County. Tourist Development Taxes You file through the county’s online tourist tax portal, entering gross rental receipts and paying by ACH or credit card.
A return is required even for periods with no rental activity. Zero-dollar returns still have to be filed on time.
One point that catches new hosts: there is no collection allowance on this tax. Some Florida taxes let the dealer keep a small percentage as compensation for collecting, but Florida Statute 212.12 excludes the tourist development tax. Every dollar you collect goes to the county.2Broward County. Tourist Development Taxes
Penalties for Filing Late
Late penalties escalate fast. The minimum is $50 or 10% of the tax due, whichever is greater, if you’re not more than 30 days late. Another 10% is added for each additional 30-day period the failure continues, up to a maximum of 50% of the tax owed for that period.6Florida Statutes. Florida Statutes 212.12 – Dealer’s Credit; Penalties; Interest on Delinquent Tax Returns
A host who owes $1,000 and files three months late would face a 30% penalty, $300, plus interest. The $50 minimum means a zero-tax return filed late still triggers a penalty. Filing on time at zero costs nothing. Filing the same return a day late costs at least $50.
Exemptions
The most common exemption is a long-term stay. A written lease for more than six months is exempt from day one. Without a written lease, the rental is taxable for the first six months and only becomes exempt on the first day of the seventh month of continuous occupancy.7Broward County. Tourist Development Tax Return Instructions
Qualifying organizations can also be exempt, but only if they present a valid Florida Consumer’s Certificate of Exemption and the organization itself pays for the rental directly. If an employee pays personally and gets reimbursed later, the rental is still taxable. Federal government employees traveling on official business may qualify under certain conditions.7Broward County. Tourist Development Tax Return Instructions A guest who claims an exemption without producing a valid certificate should be charged the tax; the burden of proof sits with the host.
Records to Keep
Keep at least three years of records supporting every return filed with both the county and the Department of Revenue, in line with general IRS guidance for business records.8Internal Revenue Service. Taking Care of Business: Recordkeeping for Small Businesses At a minimum: copies of each filed return, records of all rental income received, documentation of any claimed exemptions including guest exemption certificates, and bank or payment processor statements showing remittances. If Airbnb or another platform collects on your behalf, keep its payout summaries and tax remittance confirmations too. Exemption claims are where disputes most often arise, and the paperwork is what settles them.