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."
On October 18, 2016, the Okaloosa Board of County Commissioners voted to transfer the responsibilities of tourist development tax collection from the Tax Collector’s office to the Florida Department of Revenue. Thus the Okaloosa Tax Collector will no longer be providing data reports to data users after February 2017. Given the lack of timely availability of data that this will create, we will be discontinuing regular updating of tourist development taxes on this site. Data for all counties may be had from the Florida Department of Revenue site under the Tax Data portion of its website.