Effective July 1, 2004, the Tourist Development Tax increased to 6% in Osceola County

Tourist Development Tax Osceola County Code of Ordinances Chapter 13 Article III Tourist Development Tax

The Tourist Development Tax is a charge on the total rental amount charged to a guest for any short-term rental (less than 180 days).

The total rental charge is any fee or charges the guest must pay to occupy the rental property. A short-term rental is any living quarter or sleeping or housekeeping accommodation in any hotel, motel, multiple unit structure, rooming house, trailer, RV, or campground, single-family home, garage apartment, beach house or cottage, condominium, timeshare, mobile home, a boat that is permanently moored at the dock, or other structure held out to the public as living quarters for less than 180 days. The person receiving the rent is responsible for remitting the tax regardless of where the payment exchange takes place.

If you accept any form of compensation in lieu of rent, the tax would be based upon the fair market value of the compensation. According to Florida law (F.S. 125.0104), the renting of such property is a privilege, which is subject to taxation, and the requirements and conditions of that taxation are set forth by the State of Florida (F.S Chapter 212.03), as well as various county governments within the state.

Any separately stated mandatory charges to the guests are considered part of the total consideration to rent the transient accommodation and therefore taxable. Separate charges may include, but are not limited to, processing fees, cleaning fees, resort fees, in-room safe fees, cribs, rollaways, pool heat, refrigerators, microwaves, etc…

TD Express Forms:

Credit Card Fees:

Credit card fees MAY NOT be deducted from the gross rentals (F.S. Chapter 501.0117 (1). A seller or lessor may not impose a surcharge on the buyer or lessee for using a credit card in lieu of payment by cash, check, or similar means, if the seller or lessor accepts payment by credit card. A surcharge is any additional amount imposed at the time of a sale or lease transaction by the seller or lessor that increases the charge to the buyer or lessee for the privilege of using a credit card to make payment.

A reservation deposit that is required to be paid in advance to secure the guest the right to rent is reported when applied to the rental at check-in.

Forfeited room deposits that guarantee the guest the use or possession of a short-term rental (six months or less) are taxable.

Must comply with Chapter 509.101(2).

Must comply with Chapter 509.201(1).

If you accept “reservation vouchers,” the amount of the reservation deposit, prepayment, or fee paid to the seller of the voucher, is a part of the room rate or rental charge. Therefore, you as the owner of the transient accommodation are required to collect and remit the taxes on the total room rate or rental charge, including any amounts separately stated on the redeemed voucher as a reservation deposit, prepayment, or fee.