The Marion County tourist development tax is a 4% tax on short-term lodging rented for six months or less, collected from the guest by the property owner and remitted monthly to the Marion County Tax Collector.1Marion County Tax Collector. Tourist Development2Florida Legislature. Florida Code 212.03 – Transient Rentals Tax3Florida Department of Revenue. Discretionary Sales Surtax Information for Calendar Year 2026 The 4% goes to the county. The other 7.5% goes to the Florida Department of Revenue. Two agencies, two accounts, two sets of filings.
What Rentals and Charges Are Taxable
The tax applies to any living quarters rented for six months or less: hotels, motels, condominiums, houses, apartments, mobile home parks, RV parks, and rooms in a private residence.1Marion County Tax Collector. Tourist Development It is calculated on total gross rental receipts, which is broader than the nightly rate alone. Cleaning fees, pet fees, utility fees, accidental damage insurance, and rollaway bed charges are all taxable rental income.
The Six-Month Exemption
A guest who signs a written lease for longer than six months is exempt from the tourist development tax from the start of the stay.4Florida Legislature. Florida Code 125.0104 – Tourist Development Tax; Procedure for Levying; Authorized Uses; Referendum; Enforcement Without a written lease, the math is different. A guest who stays continuously at the same property and pays the tax each month becomes exempt starting on the seventh month, and the tax already collected during the first six months is not refunded. Keep signed lease agreements on file; an auditor’s first question will be how you decided the exemption applied.
Airbnb and VRBO Do Not Collect This Tax for You
Marion County has not contracted with Airbnb, VRBO, or any other online rental platform to collect the tourist development tax on owners’ behalf.1Marion County Tax Collector. Tourist Development Some other Florida counties have those arrangements. Marion does not. The responsibility to collect the 4% from every guest, file the return, and remit the funds falls entirely on the property owner. A platform’s checkout summary that shows “taxes collected” is not proof the tourist development tax was actually remitted to the county, and reading it that way is a common path to a delinquency notice.
Registering Before You Collect a Dime
Before taking any rental payments, you need to register with two agencies.
For the 4% tourist development tax, apply for a tourist development tax account number with the Marion County Tax Collector. Applications are available online or on paper through the county website.1Marion County Tax Collector. Tourist Development
For the 6% state sales tax and 1.5% discretionary surtax, register with the Florida Department of Revenue. Florida treats short-term rental activity as a taxable business, and each rental location needs its own registration. You can register through the Department of Revenue’s online portal or by submitting a paper Florida Business Tax Application (Form DR-1).5Florida Department of Revenue. Florida Sales and Use Tax First-time hosts sometimes assume the county registration covers everything. It doesn’t, and the state enforces its penalties independently.
Some municipalities within Marion County add their own requirements. The City of Dunnellon, for instance, requires proof of a Marion County Tax Collector account as part of its short-term rental registration. Check with your city before you list.
When to File and What Late Filing Costs
Tourist development tax returns are due on the 20th of the month following the collection period. A return for January rentals must be postmarked or submitted electronically by February 20.6George Albright Marion County Tax Collector. Tourist Development Tax FAQs
Miss that date and the penalty is 10% of the tax owed, with a minimum of $50 even when no tax is due for the period. That minimum catches owners who assume a zero-revenue month is nothing to worry about. The return is still required, and filing it late still costs $50. Interest also accrues at 1% per month on any unpaid tax balance, calculated from the 21st day of the month the payment was due.7Florida Senate. Florida Code 212.12 – Dealer’s Credit; Penalties; Interest on Delinquent Tax Returns
On the state side, Florida offers a small collection allowance for timely electronic filers: 2.5% of the first $1,200 of tax due per period, capped at $30. Both the return and the payment must be filed electronically and on time to qualify.8Cornell Law Institute. Florida Administrative Code 12A-1.056 – Tax Due at Time of Sale Modest, but worth claiming over a year of monthly filings.
Records to Keep
Hold on to everything that supports your filings for at least three years: booking confirmations, guest payment receipts, lease agreements, platform payout statements, and cleaning or maintenance invoices.1Marion County Tax Collector. Tourist Development If you claimed the six-month lease exemption for any guest, keep a signed copy of that lease in the same file. An audit will reconcile your returns line by line against your underlying records: nights booked, revenue collected, fees included, tax remitted.
Where the Money Goes
Florida law restricts tourist development tax revenue to a specific list of purposes: tourism marketing and advertising, construction and maintenance of publicly owned convention centers, sports facilities, museums, and aquariums, as well as beach and shoreline restoration, nature centers, and zoological parks.9Florida Senate. Florida Code 125.0104 – Tourist Development Tax; Procedure for Levying; Authorized Uses; Referendum; Enforcement The funds cannot be redirected to general county operations or projects without a clear tourism purpose. Spending recommendations come through Marion County’s Tourist Development Council, which reviews proposals and advises the Board of County Commissioners.10Ocala/Marion County VCB. Meet the Tourist Development Council
Federal Income Tax Is a Separate Matter
The tourist development tax, state sales tax, and surtax are all taxes you collect from guests. Your own income from renting is a separate federal question. Short-term rental income is taxable at the federal level whether or not a platform sends you a Form 1099-K. Platforms must issue a 1099-K only when gross payments to a host exceed $20,000 and 200 transactions in a calendar year under the current threshold set by the One, Big, Beautiful Bill Act.11Internal Revenue Service. IRS Issues FAQs on Form 1099-K Threshold Under the One, Big, Beautiful Bill Falling below that threshold does not make the income tax-free.
Most short-term rental owners report income and expenses on Schedule E. If you provide substantial guest services such as daily housekeeping, guided tours, or meal preparation, the IRS may require Schedule C instead, which also triggers self-employment tax.12Internal Revenue Service. Topic No. 414, Rental Income and Expenses The tourist development tax and sales taxes you remit to government agencies are generally deductible as business expenses on whichever schedule you use, since they are costs of producing rental income.