The Manatee County tourist tax is a 6% charge on short-term rentals of six months or less, collected from the guest by the property owner or operator and remitted monthly to the Manatee County Tax Collector.1Manatee County Tax Collector. Tourist Tax It sits on top of Florida’s 7% state sales and use tax, so a guest staying in the county pays 13% in taxes on the rental. The county enforces the filing rule even in months when no rent came in, and the state can pursue criminal charges when unpaid amounts climb.
Who Has to Collect It
If you rent living quarters for six months or less and someone pays to sleep there, you owe the tax. Florida Statute 212.03 defines the covered accommodations broadly: hotels, motels, condos, single-family homes, townhouses, mobile home parks, RV parks, and timeshare units.2The Florida Legislature. Florida Code 212.03 – Transient Rentals Tax; Rate, Procedure, Enforcement, Exemptions The form of the arrangement doesn’t matter. A booking through a vacation rental platform, a season with a snowbird, or an informal cash rental all trigger the same obligation.
The revenue funds tourism promotion, beach maintenance, and public facilities the county uses to bring visitors in.
How the 13% Breaks Down
Guests see one total on their bill, but two agencies get paid:1Manatee County Tax Collector. Tourist Tax
- 6% Tourist Development Tax to the Manatee County Tax Collector.
- 7% state sales and use tax to the Florida Department of Revenue.
The county tourist tax account and the state sales tax account are separate. Registering with one does nothing for the other, and each has its own filing schedule.
What’s Taxable
The tax applies to the full consideration for the stay, not just the nightly rate. Cleaning fees, pet fees, early check-in charges, utility surcharges, and any other mandatory cost the guest has to pay to use the property are all part of the taxable amount. Truly optional add-ons that aren’t a condition of staying fall outside. The working test: if the guest can’t avoid the fee and still book the stay, it’s taxable.
Accounts You Need Before the First Booking
The Tax Collector’s office identifies four registrations that short-term rental operators typically need in place before collecting a dollar:3Manatee County Tax Collector. What Information Is Required to Register for a Tourist Tax Account
- Manatee County tourist tax application, filed through the Tax Collector’s online portal.
- A Sales Tax Certificate number from the Florida Department of Revenue. The Sarasota DOR office serves Manatee County.
- Registration with the Florida Department of Business and Professional Regulation if your rental meets the state vacation rental threshold (see below).
- A local business tax receipt or certificate of registration from the city if your property sits in Longboat Key, Anna Maria, Holmes Beach, or Bradenton.
Get every account open before the first guest arrives. Renting first and registering later means back taxes on money you’ve already collected, and penalties calculated on top of that.
Monthly Filing and Payment
The county return is due by the 20th of the month after the rental period. Rent collected in January is reported and paid by February 20. When the 20th lands on a weekend or holiday, the deadline moves to the next business day.4Manatee County Tax Collector. Tourist Development Tax
Filing happens through the Tax Collector’s online portal, which accepts electronic checks and major credit cards. Card payments may carry processing fees. The portal issues a confirmation for each filing, and keeping those on file is your proof of compliance if a return is ever questioned.
On the return, you enter gross rental receipts for the month, subtract exempt receipts (long-term leases, for example), and apply 6% to the taxable balance.
Zero Returns Still Have to Be Filed
An empty month is not a skip month. If your account is active and you took in no rent, you still owe a zero return by the 20th. Missing that filing triggers the same penalty as missing a return with tax due.4Manatee County Tax Collector. Tourist Development Tax Seasonal owners get caught by this often. The county wants a return every month the account is open.
Airbnb, VRBO, and Other Platforms Don’t Cover This
The Manatee County Tax Collector has no collection agreement with Airbnb, VRBO, HomeAway, or any other third-party platform for the 6% tourist development tax.1Manatee County Tax Collector. Tourist Tax A platform may remit the state sales tax portion, but the county 6% remains your responsibility to collect and pay monthly.
If a listing platform tells you it handles “all taxes,” verify exactly which taxes it collects for Manatee County. Anything left uncollected is yours to make up, with penalties and interest added.
Who Doesn’t Owe the Tax
The most common exemption is the long-term stay. A written lease for continuous residence of more than six months is not subject to the state transient rental tax or the county tourist development tax.2The Florida Legislature. Florida Code 212.03 – Transient Rentals Tax; Rate, Procedure, Enforcement, Exemptions A tenant who has stayed continuously for six months and paid the tax throughout that stretch also becomes exempt from that point on, even without a formal lease. Keep the leases in your records to document why the tax wasn’t collected.
Two categories of guest are exempt regardless of stay length:2The Florida Legislature. Florida Code 212.03 – Transient Rentals Tax; Rate, Procedure, Enforcement, Exemptions
- Full-time postsecondary students. The Florida Department of Revenue sets what counts as acceptable proof of enrollment.
- Active-duty military personnel residing in a covered accommodation.
Organizations holding a valid Consumer’s Certificate of Exemption issued by the Florida Department of Revenue, typically government agencies and qualifying nonprofits, are also exempt. When one books a stay, collect a copy of the certificate at check-in and file it with that transaction’s records.
Penalties for Late or Missed Filings
A late return, even by a day, draws a penalty of 10% of the tax owed or $50, whichever is greater. That $50 minimum applies to zero returns too.4Manatee County Tax Collector. Tourist Development Tax Interest also accrues daily at a variable rate set by the Florida Department of Revenue, so a return left open for months keeps growing.
Owners who intentionally fail to collect or remit face more than civil penalties. Florida grades tax fraud by dollar amount, from a third-degree felony for $301 to $20,000 up to a first-degree felony above $100,000. Submitting fraudulent returns, falsifying rental records, and failing to file all fall inside the state’s definition of tax fraud. A busy vacation rental can reach felony thresholds in unpaid tax faster than most owners expect.
The Related DBPR License
Separate from the tax, Florida requires a license from the Department of Business and Professional Regulation to operate a vacation rental. The threshold is renting an entire dwelling unit more than three times in a calendar year for periods of less than 30 days, or advertising the property as regularly available for guest rentals.5Florida DBPR. Guide to Vacation Rentals and Timeshare Projects
A single-family home or townhouse falls under the “Vacation Rental – Dwelling” license; a condo unit falls under “Vacation Rental – Condominium.” For a single unit, the full-year fee is $170, plus a $50 application fee and a $10 hospitality education fee, for $230 in the first year.5Florida DBPR. Guide to Vacation Rentals and Timeshare Projects
Operating without the license can bring administrative fines of up to $1,000 per offense. The Manatee County Tax Collector lists DBPR registration as one of the required steps for opening a tourist tax account, so a missing state license can also delay your county tax setup.