The Tourist Development Tax (also referred to as tourist tax, bed tax or resort tax) is a 6% charge on the revenue from rentals of six months or less. (The tax increased to 6% on 10/1/2022.) This tax is in addition to the state sales tax (7% in Sarasota County). The state sales tax is sent to the Florida Department of Revenue. The local Tourist Development Tax is sent to the Sarasota County Tax Collector.
Tourist tax is to be paid on the rent and other fees included in the rent such as: accidental damage insurance, cleaning fees, roll away bed fees, pet fees, and utility fees. If you have questions about what is taxable, contact us.
The Sarasota County Tourist Development Council, which is appointed by the Board of County Commissioners, is a county-wide advisory council that recommends tourism policy to the Board and oversees the use of revenue pursuant to Florida law. In Sarasota County, tourist tax revenues are used for promotion, beach maintenance and re-nourishment, the arts, the sports stadium and the Suncoast Aquatic Nature Center. To view current and historical data on revenue collections and annual collection information about the tourist development tax, view the Annual Report.
Check the following BEFORE offering a unit for rent for six months or less:
- Zoning - To ensure that you are complying with local regulations, contact Sarasota County Zoning or the zoning department in the city (Longboat Key, North Port, Sarasota, Venice) where your rental unit is located.
- Possible Loss of Homestead Exemption - If you benefit from the homestead exemption and are considering renting all or a portion of your homesteaded property, you risk losing the exemption. Contact the Sarasota County Property Appraiser for more information.
- Business Tax - If your rental unit will be available to rent for less than one month, the Sarasota County Business Tax is required. Rental units located within city limits must also pay the business tax in the local municipality (Longboat Key, North Port, Sarasota, Venice).
- Neighborhood HOA - If you are in a neighborhood with an association, refer to your bylaws for specific information on renting in your community.
Advertising a unit for rent online?
If your unit is listed on websites such as Craigslist, Evolve, Booking.com, Turnkeyvr.com, etc. you must collect and remit the tourist tax on the rent collected. If you rent on Airbnb, HomeAway or TripAdvisor (including affiliated websites) only, these websites collect and remit the tourist tax on your behalf. (Effective dates are: as of 5/1/17 for Airbnb, and as of 4/1/19 for HomeAway & TripAdvisor.) If your unit is offered for rent on one of these websites and on other websites and/or on your own, you are still required to collect and remit the tourist tax for any rentals outside of those websites.