What is the Tourist Development Tax?
The Tourist Development Tax is a 6% tax on short-term rentals of living quarters or accommodations for 6 months or less. This includes: Hotels and motels, apartments and condominiums, rooming houses, tourist or trailer camps, vessels and resort accommodations. Florida law (F.S. 125.0104) requires this tax on the privilege of renting these properties.
Where does the money go?
Tourist Development Tax revenue goes into Hillsborough County’s tourist development trust fund. The money is reinvested in the local economy to:
- Promote Hillsborough County as a tourism and convention destination.
- Provide tourism and sports facilities.
Hillsborough County’s Tourist Development Council works in partnership with Tampa Bay & Company, the Tampa Convention Center, Tampa Hotel and Motel Association, Visit Florida, local governments and professional associations representing the destination, entertainment, and cultural venues to promote tourism throughout Hillsborough County.
Who must collect and pay this tax?
Property owners, property managers, and operators who rent short-term accommodations (6 months or less) must:
- Collect the 6% tax from tenants at the time of payment.
- Remit the tax to the Hillsborough County Tax Collector.
When are payments due?
Tourist Development Taxes are due monthly on the 1st of the month following collection. Payments are delinquent if not paid or postmarked by the 20th of the month.
Are there tourist development tax exemptions?
Yes. View our exemptions list.
Are all charges subject to the tourist development tax?
Some charges are NOT subject to the tourist development tax. Click the button below to see a non-inclusive list of some of these charges.
What charges are not taxed?
Important: These charges must be separately itemized on the guest’s bill to be excluded from the tourist development tax.
Per Chapter 12A-1.061, Florida Administrative Code, the following charges are not subject to the tourist development tax when separately itemized on a guest’s bill:
- Communication services
- Meals and beverages (whether served in room or at a restaurant and charged to the room)
- Food, drinks, and items purchased from in-room devices (refrigerators, minibars)
- Safe or safety deposit box use at the registration desk
- Lost or damaged item fees (room keys, towels, linens, dishes, silverware)
- Admission fees charged to the room (golf, tennis, cultural events)
- Transportation services
- Laundry services
- Valet services
- Merchandise packaging or delivery services (flower delivery, shipping)
- Charges for non-accommodation spaces (sample rooms, display rooms, auditoriums, office space, garage space)