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Ad Valorem Information Tourist Development

What is the Tourist Development Tax?

The tourist development tax is a local option tax passed by Leon County residents in 1988. Currently set at five percent (5%), the tax is based on the total payment received for the rental or lease of living quarters and accommodations rented for six (6) months or less.  This includes hotels, apartment-hotels, motels, resort motels, rooming houses, tourist or trailer camps, cooperatively-owned apartments, multiple-unit structures, mobile homes, trailers, single-family dwellings, beach houses, cottages and condominiums.

Who Collects and Pays this Tax?

The owner, operator or agent of eligible accommodations has the responsibility to collect the tourist development tax from tenants or guests and remit the proceeds to the Leon County Tax Collector’s Office.

Anyone exempt from paying state sales tax is also exempt from the tourist development tax.

How is Tourist Tax Used?

The five percent (5%) tourist development tax is the primary funding source for comprehensive destination marketing programs within Leon County.

How to Register:

  1. Obtain and complete the following on-line application:
  1. Submit the Applications as directed.
  2. Report the tax collection and make payment “on-line
  3. Maintain at least three (3) years records for audit purposes.

If you have questions regarding the registration process, please contact the Leon County Tax Collectorís Office at (850) 488-4735. 

IMPORTANT

Please note that effective July 1, Florida law will require that tourist development tax reports to be filed and taxes to be remitted electronically in order to receive the collection allowance. Chapter 2012-145 Laws of Florida

The collection allowance will no longer be available for all taxpayers who remit payment by the U.S. Post Office or hand deliver it to the Tax Collectorís office, even if filed timely.

If you do not pay online but would like to start, please contact us to obtain your user name and password.

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General Disclosure: Accuracy of the information provided on this website is not guaranteed for legal purposes.
Changes may occur daily. To get the most current information, contact the Tax Collector's Office
at (850) 488-4735.