The tourist development tax, as defined by the Florida Department of Revenue, is a tax that must be collected from every person that "rents, leases, or lets for consideration any living quarters or accommodations in any hotel, motel, apartment house, multiple unit structure (e.g., duplex, triplex, condominium,) rooming house, tourist or mobile home court (trailer court, R.V. camp, etc.) single family dwelling, garage apartment, beach house or cottage, cooperatively owned apartment, condominium parcel or mobile home for a term of six months or less." These taxable transactions collected by the court of clerks from the bed tax collectors, are known as "transient rentals."

Bed Taxes 2 percent level

Bed Taxes Actual Collections

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