It is hereby declared to be the legislative intent that every person is exercising a taxable privilege who engages in the business of renting, leasing, letting, or granting a license to use any living quarters or sleeping or housekeeping accommodations in, from, or a part of, or in connection with any hotel, apartment house, roominghouse, tourist or trailer camp, mobile home park, recreational vehicle park, condominium, or timeshare resort. However, any person who rents, leases, lets, or grants a license to others to use, occupy, or enter upon any living quarters or sleeping or housekeeping accommodations in any apartment house, roominghouse, tourist camp, trailer camp, mobile home park, recreational vehicle park, condominium, or timeshare resort and who exclusively enters into a bona fide written agreement for continuous residence for longer than 6 months in duration at such property is not exercising a taxable privilege. For the exercise of such taxable privilege, a tax is hereby levied in an amount equal to 6 percent of and on the total rental charged for such living quarters or sleeping or housekeeping accommodations by the person charging or collecting the rental. Such tax shall apply to hotels, apartment houses, roominghouses, tourist or trailer camps, mobile home parks, recreational vehicle parks, condominiums, or timeshare resorts, whether or not these facilities have dining rooms, cafes, or other places where meals or lunches are sold or served to guests.
Source:Florida Statue-Chapter 212
The Tourist Development Tax is sometimes referred to as Resort Tax, Bed Tax, Local Option Tourist Tax or Transient Rental Tax.
Living accommodations in a hotel, apartment hotel, motel, resort motel, apartment, apartment motel, rooming house, mobile home park, recreational vehicle park, single family dwelling, beach house, cottage, condominium, or any other sleeping accommodations that are rented for a period of six months or less are subject to the Broward County Tourist Development Tax. Rentals longer than six months may also be subject to the tax for the first six months.Â
Exemptions for long-term rentals must be supported by bona fide written leases for periods greater than six months. Rentals without bona fide written long term leases are taxable for the first six months of continuous occupancy and become exempt beginning on the first day of the seventh month of occupancy. Exempt organization rentals must be supported by a valid Florida Consumerâ€™s Certificate of Exemption and proof that the payment was made directly by the exempt organization.Â Payments with personal funds are taxable. There are certain exceptions for Federal employees.
The Broward County Tourist Development Tax Rate is 5 percent. These taxes include 3 percent collections to support tourism activities of the Greater Fort Lauderdale Convention & Visitors Bureau as well as the Greater Fort Lauderdale & BrowardÂ Convention Center and 2 percent collections to cover the debt service requirements (construction costs) of the Bank Atlantic Center.
Source: Broward County-Tourist Development Tax Section
Records, Taxes and Treasury Division