The hotel tax rate in Okaloosa County, Florida is 13% on the total rental charge for any stay of six months or less. That total is made up of Florida’s 6% state sales tax, a 1% county discretionary surtax, and a 6% tourist development tax often called the bed tax.1Florida Department of Revenue. Local Option Transient Rental Tax Rates The rate applies whether you are booking a beachfront hotel, a condo, or a single room in someone’s house.
The Three Taxes Inside the 13%
Each layer has its own authority and its own destination:
- The 6% state sales tax is imposed on all transient rental charges under Chapter 212 of the Florida Statutes.2Online Sunshine. Florida Statutes 212.03 – Transient Rentals Tax
- The 1% discretionary sales surtax comes from two half-percent county surtaxes running through December 31, 2028 and December 31, 2030 respectively.3Florida Department of Revenue. Discretionary Sales Surtax Information for Calendar Year 2025
- The 6% tourist development tax applies countywide. The rate in the expanded district rose from 5% to 6% on March 1, 2025, matching the original tourist development district.1Florida Department of Revenue. Local Option Transient Rental Tax Rates
The state sales tax and the county surtax (7% together) are paid to the Florida Department of Revenue. The tourist development tax (6%) is paid separately to the Okaloosa County Clerk of the Circuit Court and County Comptroller.4Okaloosa Clerk of the Circuit Court and County Comptroller. Tourist Development Tax For a guest, that distinction is invisible; the total on the bill is 13%. For a host or property manager, it means two accounts and two returns.
Which Stays Are Taxable
Any accommodation rented for six months or less falls under the 13% rate. A written lease for continuous residence longer than six months is exempt.2Online Sunshine. Florida Statutes 212.03 – Transient Rentals Tax The type of property does not change the answer. Hotels and motels are the obvious cases, but the same rate applies to condominiums, single-family homes, apartments, mobile home parks, RV parks, beach houses, cottages, and even a spare room in a private residence.5Okaloosa County, Florida. Ordinance No. 16-13 – Tourist Development Plan and Tax
Whoever collects the payment is responsible for collecting the tax, whether that is the owner, a management company, or a booking platform.6Online Sunshine. Florida Statutes 125.0104 – Tourist Development Tax
Mandatory Fees Are Part of the Rent
Required charges added to the booking count as taxable rent. A mandatory cleaning fee, a required pet fee, or any similar charge the guest cannot avoid is part of the rental amount for tax purposes.7Florida Department of Revenue. Sales and Use Tax on Cleaning Services If the nightly rate totals $1,000 and there is a $200 mandatory cleaning fee, the 13% applies to $1,200.
Platforms Sometimes Cover Only Part
Airbnb, Vrbo, and similar platforms collect and remit Florida state sales tax on behalf of hosts in many counties. Whether the platform also handles the 6% Okaloosa County tourist development tax varies. If it collects only the state portion, the host still needs to register with the Clerk of Court and remit the local 6% directly. Check the platform’s tax collection documentation for Okaloosa County before assuming the full 13% is covered.
Who Is Exempt
Two exemptions come up regularly. A 501(c)(3) charitable organization can book tax-free for its nonprofit activities, but only if it holds a Consumer’s Certificate of Exemption (Form DR-14) from the Florida Department of Revenue and pays with the organization’s own funds. A personal payment reimbursed later is taxable.8Florida Department of Revenue. Nonprofit Organizations and Sales and Use Tax The guest must present the DR-14 at booking, and the host should keep a copy on file.
The second exemption is duration-based. A guest with a written lease for continuous residence longer than six months, or one who has actually lived at the property continuously for more than six months while paying the transient rental tax the whole time, stops owing the tax going forward.2Online Sunshine. Florida Statutes 212.03 – Transient Rentals Tax
If You Are the Host: Registration and Monthly Returns
Before accepting a first guest, you need two active accounts. Register with the Florida Department of Revenue using the Florida Business Tax Application (Form DR-1); that single registration covers both the state sales tax and the county surtax.9Florida Department of Revenue. Account Management and Registration Then file a separate application with the Okaloosa County Clerk of the Circuit Court and County Comptroller for the tourist development tax account.4Okaloosa Clerk of the Circuit Court and County Comptroller. Tourist Development Tax
Both returns are monthly. The county return is filed through the Okaloosa County tourist tax online portal, which calculates the 6% based on the gross rental revenue you enter for the previous month.10Okaloosa Clerk of the Circuit Court and County Comptroller. Tourist Development Tax FAQ Returns are due on the first of the following month and become delinquent if not filed by the 20th. When the 20th falls on a weekend or holiday, the deadline moves to the next business day.
A return is required every month, even when the property sat empty. Skipping a zero-revenue month is one of the most common host mistakes, and it triggers the same late penalties as a return with tax owed.
The Collection Allowance
Timely filers keep a small share of what they collect. The county tourist development tax allowance is 2.5% of the first $1,200 of tax collected.10Okaloosa Clerk of the Circuit Court and County Comptroller. Tourist Development Tax FAQ For state sales tax returns filed and paid electronically on time, the allowance is 2.5% of the first $1,200 owed, capped at $30.11Florida Department of Revenue. Instructions for DR-15 Sales and Use Tax Returns Both are forfeited the moment you file late.
Penalties for Late or Missed Filings
A delinquent county tourist development tax return carries a 10% penalty for each 30-day period (or any fraction of one) that it remains unfiled, up to 50% of the tax owed. The minimum penalty is $50, and it applies even to a zero-balance return filed late.12Okaloosa County. Okaloosa County Tourist Tax Frequently Asked Questions Forget to file for a month with no guests, and you still owe $50.
Interest also runs on unpaid tax. Florida’s floating rate for the first half of 2026 is 11% annually, applied daily, and it resets every January 1 and July 1.13Florida Department of Revenue. Florida Tax and Interest Rates Continued nonpayment can result in a lien on the rental property.10Okaloosa Clerk of the Circuit Court and County Comptroller. Tourist Development Tax FAQ A single quarter of missed filings on a moderately busy property can outweigh any short-term convenience of putting it off.