Hernando County Clerk of Circuit Court has the authority and responsibility to perform administration, collection, audits, compliance, and enforcement of Hernando County Tourist Development Tax.
If you own or manage living accommodations for a period of six months or less, you are required (by Florida Statute 125.0104 & County Ordinance 2014-17) to collect the 5% Hernando County Tourist Development Tax on the gross rental amount and remit it to Hernando County monthly. In addition, sales tax must be collected and remitted to the Florida Department of Revenue.
Taxpayers are required to report monthly even if there is no rental activity (zero tax due). Please refer to the rental platform to confirm this activity. Tax due is delinquent and subject to penalties if received after the 20th of the following month in which it was collected.
Hernando County has a contract with Airbnb that requires Airbnb to collect and remit tourist development tax on your behalf. The homeowner is still required to register their property and report activity monthly. If you are using any other online platform, you are responsible for registering, collecting, and remitting taxes for rental properties. If there is an agreement with a rental/management company, the property owner is still ultimately responsible for the reporting and payment of the tax, if the company fails to do so.
Hernando County utilizes Host Compliance to assist with the required compliance, reporting, and remitting of tourist development tax. The following links will redirect you to this application.
For first time users, click here to register.
For returning taxpayers, click here to login.
The Clerk of Courts Office is not able to provide any legal advice as to the ability to utilize properties as a short-term rental. Additionally, taxpayer information is protected by Florida State Statues.
If someone is renting short term in an area where it is not permitted, we can only ensure that the owner collect and remit the tax. Whether the owner should be renting or not is out of the Clerks Office’s authority and responsibility.
Frequently Asked Questions
Living quarters and accommodations including but not limited to hotel, motel, resort, apartment complex, rooming house, mobile home park, recreational vehicle park, dry camping, single family dwelling, mobile homes, beach house, cottage, condominium, bed & breakfast, or any other sleeping accommodations that are rented for a period of six months or less. Rentals longer than six months must have a bona fide written lease or agreement, or they are also subject to tax for the first six months (See Rule 12A-1 Sales & Use Tax Florida Administrative Code).
These taxes are remitted to the County monthly. Taxes are due on the first day of the month following the end of the reporting period and are considered delinquent if not received by the 20th of that month. In example, taxes collected for all January documented stays become due February 1st and are delinquent if not remitted to the County by February 20th.
Tourist Development Tax is 5% of the rental charges. Rental charges include the daily rate and any non-refusable charges (cleaning fee, pet fee, additional guest fee, etc.). This is in addition to the required sales tax which is currently 6.5%.
All owners and/or designated rental management companies of eligible facilities must collect this tax from their tenants or guests and remit it to the Hernando County Board of County Commissioners.
The owners and or designated rental management companies are entitled to an allowance of 2.5% of the first $1,200 collected (not to exceed $30), provided the tax is remitted on time (Florida Statutes 212.12 (1)(a)). If the tax is filed late, the taxpayer will lose the collection allowance and be assessed penalties and interest.
Penalties for filing errors are capped at $50 or 10% of the delinquent tax (whichever is more). (Florida Statutes 212.12(2)(a))
The taxpayer is required to report monthly even if no tax is due (No activity or documented stays).
If an owner fails or refuses to collect the tax from the person renting, the owner is personally liable for the payment of the tax. Additionally, they can be guilty of a misdemeanor of the first degree in accordance with Florida Statutes (775.082 & 775.083 & 125.0104(8)(a)), and violating the County Ordinance which is punishable by a fine in an amount not to exceed $500 or imprisonment in the county jail not to exceed 60 days (Florida Statutes 125.69(1)).
Hernando County may place a tax warrant lien on the property and issue a tax execution to enforce the collection, and/or request a writ of garnishment be issued for any tax due.
Records shall include, but not be limited to the following: guest checks, general ledgers, sales tax returns, Federal income tax returns, financial statements, bank statements, and leases/agreements. All records can be subject to an audit if and must be retained for five years.
The Tourist Development Tax is frequently called such names as Resort Tax, Bed Tax, Local Option Tourist Tax, Transient Rental Tax, etc., but in all cases, it is still the five percent (5%) Tourist Development Tax added to short term rentals.
Rental of a home or other dwelling in Hernando County may be subject to various local and/or state restrictions. The Hernando Clerk of Court’s Office cannot provide any legal advice as to the ability to utilize properties as a short-term rental.
Before you engage in or conduct business that involves taxable sales in Florida, you must register with the Florida Department of Revenue. Rule 12A-1.060 Florida Administrative Code.
Yes. An appointment can be set-up by emailing us at TDT@hernandoclerk.org. The following documents are required at the time of registration.
- State Drivers License or State Identification ID Card
- A utility bill associated with the rental location. This can be a cable bill, electric bill, etc.
Homestead Exemption is not permitted on rental property, Hernando County Property Appraiser.
Hotels and Motels should contact Florida Department of Business and Professional Regulation, Division of Hotels and Restaurants.
Contact the Internal Revenue Service. A Federal Employer Identification Number is issued to most businesses. For forms and federal tax information, Internal Revenue Service.
Contact: Florida Department of State, Fictitious Name Registration, Florida Department of State.
F.S. 212.13 – Records requirement; Power to inspect; audit procedure
F.S. 212.12 – Credit for collecting tax
F.S. 212.11 – Tax returns and regulations
F.S. 212.03 – Transient rentals tax; rate, procedure, enforcement, exemptions
F.S. 212.02 – Definitions
F.S. 125.0104 – Tourist development tax; procedure for levying; authorized uses; referendum; enforcement
Florida Administrative Code 12A-1.061 – Rentals, Leases, and Licenses to Use Transient Accommodations.
If additional assistance is needed, you may contact us at (352) 540-6518, at the address below (Attn. Room 264), or send us an email to TDT@HernandoClerk.org.