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:

• Reporting Tourist Development Tax


For more information on collecting & reporting tax in Florida visit Department of Revenue

2. Submit the Applications as directed.
3. Report the tax collection and make payment “on-line”
4. Maintain at least three (3) years records for audit purposes.

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