Flagler County Tourist Tax: Rates, Exemptions & Filing

The Flagler County tourist tax is a 5% charge on any living space rented for six months or less, and the property owner is responsible for collecting it from guests and sending it to the Flagler County Tax Collector every month.¹ It sits on top of Florida’s 6% state sales tax and the county’s 1% discretionary surtax, so a guest’s total tax on a short stay comes to 12% of the rental price.

Which Rentals Owe the Tax

The tax applies to any accommodation rented for six months or less. Covered property types include hotels, motels, apartment buildings, single-family homes, multifamily dwellings, rooming houses, mobile home parks, recreational vehicle parks, condominiums, and timeshare resorts.¹ A weekend beach house, a four-month snowbird condo, and a spare bedroom listed online all qualify. The length of the stay decides it, not the kind of building.

Florida Statute 125.0104 gives every county the authority to impose this tax, and Flagler County applies it broadly.²

Booking Platforms Do Not Collect It for You

Flagler County has no agreement with Airbnb, VRBO, or any other platform to collect and remit the 5% tourist development tax on your behalf.¹ Even if the platform forwards state sales tax, the local tourist tax is still yours to handle. Assume you owe it on every booking, no matter where the reservation came from.

What a Guest Actually Pays

The 5% tourist development tax is one of three charges stacked onto a short-term stay. The 6% state sales tax and Flagler County’s 1% discretionary surtax both go to the Florida Department of Revenue through your state sales tax account.³ The 5% tourist tax goes separately to the Flagler County Tax Collector.

On a $1,000 rental, the math looks like this:

State sales tax (6%): $60
Discretionary sales surtax (1%): $10
Tourist development tax (5%): $50
Total tax: $120, or 12% of the rental price

Two filings, two agencies. Keep them straight from the first booking.

Who Is Exempt

Several categories of guests do not owe the tax:

Anyone with a written lease longer than six months for continuous residence.
A guest who has continuously resided at the same property and paid the tax for six straight months, starting in the seventh month, as long as the stay continues uninterrupted.
Federal government employees traveling on official business, plus state, county, and city government agencies.
Active-duty service members who hold a valid Florida tax exemption certificate.
Full-time students residing temporarily for educational purposes.
Nonprofit organizations and churches holding a sales tax exemption number from the Florida Department of Revenue.

For any exemption tied to Florida Statutes, the guest must present a valid certificate of exemption issued by the Florida Department of Revenue. Without that certificate, collect the tax and let the guest seek a refund through the proper channel.¹

Register Before You Rent

Flagler County requires several accounts and permits before you can legally accept a short-term guest. Missing any one of them can lead to fines and back taxes.

Florida Sales Tax Number

Start with a Sales Tax Identification Number from the Florida Department of Revenue.¹ This is the account you’ll use to remit the 6% state sales tax and 1% surtax. Apply through the Department of Revenue’s online registration portal.

Tourist Development Tax Account

Once you have the state number, register for a Tourist Development Tax account with the Flagler County Tax Collector. You’ll need your full legal name, business name if applicable, Federal Employer Identification Number or Social Security number, the Florida sales tax number, and the Property Parcel ID for your rental. The Parcel ID is available through the Flagler County Property Appraiser’s records. Registration is handled at the Tax Collector’s office or online through the Tourist Express portal.¹

Local Business Tax Receipt

Operating a short-term rental is treated as running a business in Florida, so you need a Local Business Tax Receipt from the Flagler County Tax Collector. If the property is inside the city limits of Palm Coast, Flagler Beach, Bunnell, or Beverly Beach, get the city business tax receipt first, then the county one. The application requires a physical property address; a P.O. Box is not accepted.⁴

Short-Term Vacation Rental Certificate

Flagler County also requires a Short-Term Vacation Rental Certificate under Ordinance 2015-02. The initial application fee is $400, renewals are $200, and transfers or modifications run $50 each. The application requires proof of ownership and interior and exterior sketch plans showing bedrooms, exits, smoke and carbon monoxide detectors, fire extinguishers, parking spaces, and pool fencing. The county may inspect the property before issuing the certificate and afterward with appropriate notice.⁵ The certificate sets a maximum occupancy and requires one off-street parking space per three occupants. You must designate a local contact person available around the clock to respond to complaints or emergencies. No street or yard parking for guests.

Monthly Filing and Payment

Returns are due monthly. The tax becomes due on the first day of the month following the rental period and turns delinquent if not paid or postmarked by the 20th of that month.¹ Rent collected in June, for instance, must be reported and paid by July 20. File every month your account is active, even when you had zero rentals.

The county’s online filing system is called Tourist Express. After setting up an account, you enter the month’s gross rental income and the system calculates the tax. Pay electronically through the portal, or mail a check to the Flagler County Tax Collector’s office in Bunnell. Keep detailed records of all rental transactions and tax payments for at least three years; the county can audit at any time.

Collection Allowance for On-Time Filers

Owners who file and pay on time through Tourist Express can deduct 2.5% of the first $1,200 in tax due, capped at a $30 discount per month. One late return and the allowance disappears for that period.¹

Penalties for Filing Late or Not at All

Missing the 20th-of-the-month deadline triggers a penalty of 10% of the tax owed for each month or partial month the return is delinquent, with a minimum of $50 and a cap at 50% of the total tax due.¹ That $50 floor makes even a small tax bill expensive if you forget to file. Variable interest also accrues on unpaid balances; contact the Tourist Development Tax Department at (386) 313-4160 for the current rate.

The consequences go beyond money. Florida law treats failure to collect the tax from guests as a first-degree misdemeanor, and the same charge applies to anyone who advertises that they will absorb the tax or promises guests they won’t have to pay it.² Unpaid taxes also become a lien on the tenant’s property.

1
Flagler County Tax Collector. Tourist Development Tax
2
Florida Statutes. Florida Code 125.0104 – Tourist Development Tax
3
Florida Department of Revenue. Discretionary Sales Surtax Rate Table
4
Flagler County Tax Collector. Local Business Tax Receipts
5
Flagler County. Short-Term Vacation Rental Certificate Application