Florida's Tourist Development Tax (TDT) is one of the more misunderstood compliance obligations in STR operations, particularly for hosts who moved from markets where the OTA handled all tax collection automatically. In Florida, the picture is more layered: the state sales tax applies, county TDT rates vary by location, OTA collection agreements cover some situations and not others, and the filing requirements depend on how your bookings come in.
This guide covers how TDT is structured for Florida STR hosts, what the rate stack looks like in Miami-Dade and neighboring counties, who is responsible for collection and remittance in different scenarios, and what the filing deadlines are. This is practical orientation, not legal or tax advice — consult a Florida-licensed CPA or tax attorney for your specific situation.
The Florida Tax Stack for Short-Term Rentals
When a guest pays for a short-term rental in Florida (defined as stays of 6 months or less), the total applicable tax is a combination of:
- Florida state sales tax: Currently 6% statewide, levied by the Florida Department of Revenue on all transient accommodation rentals.
- County Tourist Development Tax (TDT): Authorized under Florida Statute Chapter 125, levied by each county individually. Miami-Dade County's TDT rate is currently 6% (combined county TDT and Convention Development Tax components). Other South Florida counties differ: Broward County's total local tourism tax is also in the 5–6% range; Monroe County (Florida Keys) carries additional tourism levies.
- Additional local surcharges: Some municipalities add small additional fees on top of county TDT. Confirm your specific municipality's current rate.
For a Miami-Dade STR, the combined tax on nightly rental income typically runs 12–13% of the rental price (not including cleaning fees, which have separate tax treatment). On a $200/night booking, that's approximately $24–26 in taxes, which is material to your net revenue calculation and to accurate guest pricing.
What OTAs Actually Collect (and What They Don't)
Airbnb, VRBO, and Booking.com have individual agreements with Florida taxing authorities that govern whether they collect and remit TDT on your behalf. As of current information:
- Airbnb has collection agreements with Florida Department of Revenue and most Florida counties including Miami-Dade. For bookings made through Airbnb, the platform collects and remits both state sales tax and county TDT directly. Hosts in counties covered by Airbnb's agreements do not owe additional TDT on Airbnb-facilitated bookings.
- VRBO similarly has state and county-level tax collection agreements for Florida. Bookings through VRBO have taxes collected at the platform level for covered jurisdictions.
- Booking.com has a more complex arrangement. In some Florida counties, Booking.com collects taxes; in others, hosts may remain responsible. Verify the current collection status for your specific county on Booking.com's tax resource page.
We're not saying you have no TDT obligation if your bookings come through Airbnb or VRBO — we're saying that for platform-facilitated bookings in covered jurisdictions, the collection obligation typically transfers to the platform. The obligation shifts back to you for direct bookings, bookings through platforms without collection agreements, or any platform where the collection status is ambiguous.
When You're Responsible: Direct Bookings and Platform Gaps
Any STR booking not facilitated through a platform with a Florida tax collection agreement creates a host-side tax obligation. Common scenarios where this applies:
Direct bookings through your own website. If you take a booking via email, a direct booking website, or a payment link, no platform is collecting taxes. You are responsible for collecting state sales tax and county TDT from the guest and remitting them to the appropriate taxing authorities.
Platforms without Florida collection agreements. Some smaller OTAs and niche vacation rental platforms have not entered tax collection agreements with Florida authorities. Verify collection status for any non-major-OTA channel you list on.
Condotel and property management arrangements. If you have a property management company handling your listing, confirm in writing whether the manager or you holds the tax remittance responsibility. The Florida Department of Revenue's guidance is that tax responsibility falls on whoever is the legal "operator" of the rental.
To collect TDT from guests directly, you first need a Florida Department of Revenue dealer certificate (obtained through the Florida DR-1 registration process). You must then file returns and remit taxes on the schedule assigned to your account — typically quarterly for most STR operators, though high-volume operators may be assigned monthly filing.
Miami-Dade County TDT Filing and Remittance
Miami-Dade County's Tourist Development Tax is administered by the county Tax Collector's office, not the Florida Department of Revenue. County TDT and state sales tax are filed separately.
Miami-Dade TDT registration and filing:
- Register for a Miami-Dade TDT account through the county Tax Collector's office (separate from your Florida DOR sales tax registration)
- Filing frequency: generally monthly for active STR operators, with returns due by the 20th of the following month for the prior month's activity
- Penalty for late filing: Miami-Dade imposes penalties on late TDT returns — typically 10% of the tax due, plus interest accruing at the statutory rate
The operational pattern that creates problems: a host starts on Airbnb, which handles TDT collection, and assumes all their tax obligations are covered. They then take occasional direct bookings — a repeat guest who reaches out directly, a corporate booking arranged through email — and don't register for TDT collection on direct bookings because the volume seems small. Over 2–3 years, those direct bookings accumulate, and the uncollected TDT plus penalties becomes a material liability if the county conducts an audit.
What Counts as the Taxable Base
Florida's taxable base for STR TDT is the rental amount — the nightly rate or total rental fee paid. The treatment of cleaning fees under Florida TDT is nuanced: cleaning fees that are charged as mandatory flat fees added to the rental are generally subject to TDT; cleaning fees that are separately invoiced and clearly identified as cleaning services (not accommodation) may be treated differently. Florida's TDT guidance on this point has evolved, and the treatment can depend on how the fee is structured and disclosed.
Damage deposits are generally not subject to TDT as long as they are refundable and genuinely used only as security for potential damages. A non-refundable damage waiver fee, which is functionally a fee for a service (waiver of damage claims), may have different tax treatment. Again, confirm with a Florida tax advisor for your specific structure.
Record-Keeping Requirements
Florida TDT regulations require STR operators who hold a dealer certificate to maintain records of all rental transactions for a minimum period (generally 3 years, though audit lookback periods may extend further). Records should include:
- Booking date, check-in date, check-out date, and guest name for each transaction
- Total rental amount collected
- Tax collected and remitted, itemized by tax type
- Platform through which each booking was made (to document which bookings had platform-side tax collection)
- Payout schedule documentation showing amounts received from each channel
Most PMS platforms — including those that integrate with Hostfully, OwnerRez, and Guesty — can produce transaction-level reports in formats suitable for TDT record-keeping. If you're managing direct bookings in a spreadsheet, maintaining this documentation manually is workable but requires consistent discipline.
Strpricely's compliance module is designed to track filing deadline windows alongside permit renewal deadlines — one dashboard for the full compliance calendar. See how compliance tracking works in a 30-minute demo.