No. Hotel tax is not exempt after 30 days in Florida. The 30-day rule belongs to states like Texas; Florida’s threshold is six months of continuous residence at the same property. You can avoid the tax from your first night if you sign a bona fide written lease for longer than six months before check-in. Without that lease, you pay the full tax for the first six months and only become exempt starting in month seven, provided your stay has been unbroken.
Which Taxes You’re Paying Until the Exemption Kicks In
Florida stacks three taxes on short-term lodging, and the six-month exemption removes all of them.
- State sales tax of 6% on the total rental charge for any hotel, motel, vacation rental, or similar accommodation.1Online Sunshine. Florida Statutes 212.03 – Transient Rentals Tax; Rate, Procedure, Enforcement, Exemptions
- A county discretionary sales surtax on top of the state rate, which varies by county and does not exist in every county.2Florida Dept. of Revenue. Local Option Transient Rental Tax Rates
- The local tourist development tax, often called the “bed tax,” ranging from 2% to 6% depending on the county. Major tourist counties such as Miami-Dade, Orange (Orlando), and Pinellas (St. Petersburg) sit at the higher end.3Online Sunshine. Florida Statutes 125.0104 – Tourist Development Tax
In a county like Miami-Dade, the combined burden can exceed 12%. On a $150 room, that runs past $540 a month in tax alone, which is why extended-stay guests pay close attention to the exemption rules.
Path One: A Written Lease Longer Than Six Months
The cleanest way to avoid transient rental taxes from your first night is a written lease with the hotel, signed before check-in, providing for continuous residence for a period longer than six months. When that lease is in place, state sales tax and the tourist development tax do not apply at all, not even during the first six months.1Online Sunshine. Florida Statutes 212.03 – Transient Rentals Tax; Rate, Procedure, Enforcement, Exemptions
The Florida Department of Revenue has described a qualifying lease as a signed, written agreement executed in good faith that gives the tenant the right to occupy the accommodations for longer than six months.4Florida Dept. of Revenue. TAA 93A-035 – Bona Fide Written Leases There is no rigid checklist, but at a minimum the agreement should identify the parties, describe the accommodation, state a term that exceeds six months of continuous residence, and carry the signatures of the tenant and an authorized representative of the property.
Hotels with extended-stay programs generally know how these leases work. Smaller properties may not have a template, so arriving with a draft or requesting one in advance saves time.
Path Two: Six Months of Continuous Residence Without a Lease
Plenty of extended-stay guests book week-to-week or month-to-month while waiting on a home purchase, a job assignment, or an insurance-driven relocation. Florida still provides an exemption path for them, but it takes longer and costs more upfront.
Without a qualifying written lease, you pay the full tax for the first six months. Once you complete six uninterrupted months at the same property, you become exempt going forward.1Online Sunshine. Florida Statutes 212.03 – Transient Rentals Tax; Rate, Procedure, Enforcement, Exemptions The exemption covers month seven and everything after, as long as you maintain continuous occupancy at that location.
“Continuous” is the operative word. The residence must be unbroken at the same taxable property. Checking out for a week to visit family and then checking back in can reset the clock. If you already know your stay will exceed six months, a lease is almost always the better financial move.
Signing a Lease and Then Leaving Early
The lease has to be entered into in good faith. Signing a seven-month lease to escape tax and then checking out after two months means the lease was not bona fide. The hotel becomes liable for the taxes it never collected and may recoup them from you, often by charging the card on file.
If your plans genuinely change after signing a legitimate lease, how the situation is resolved depends on the hotel and the Department of Revenue. The safe assumption is that leaving before the six-month mark creates a tax obligation for the entire period you occupied the room. Don’t sign a long-term lease purely as a tax strategy unless you are reasonably sure you’ll stay the full term.
Getting the Hotel to Apply the Exemption
Hand a copy of the signed lease to hotel management before your stay begins or at check-in. Front desk staff at properties that don’t routinely handle long-term guests may not know the exemption exists. Ask to speak with a manager or the accounting department so the billing is set up correctly from the start.
If the property’s system can’t remove the tax at check-in, get written confirmation that the exemption will be applied retroactively once the lease is processed. Keep your signed copy of the lease and every room invoice. Those are your proof if a refund becomes necessary.
Refunds for Taxes Paid in Error
If you qualified for the exemption but were charged anyway, apply for a refund through the Florida Department of Revenue using Form DR-26S (Application for Refund — Sales and Use Tax). You can file online or by mail.5Florida Dept. of Revenue. Tax Refunds Information
Attach supporting documentation: a copy of the signed lease, hotel receipts or invoices showing the taxes you paid, and any correspondence with the hotel about the exemption. If the Department requests more documents, it typically gives you 30 days to supply them, and the application is not treated as complete until everything is in.
You have three years from the date the tax was paid to file the claim.6Online Sunshine. Florida Statutes 215.26 – Repayment of Funds Paid Into State Treasury Through Error Miss that deadline and the refund right is barred, however clear the exemption was. If you are close to the three-year mark, file the application right away to preserve the claim, then follow up with supporting paperwork.