(Also Known as Resort Tax, Bed Tax, or Occupancy Tax)
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.