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.
Legal Authority
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.
Requirements
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.
Special Note
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
Links
Homestead Exemption is not permitted on rental property, Hernando County Property Appraiser.
There is also a 6.5% Sales and Use Tax on rentals, Florida Department of Revenue.
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
- F.S. 775.082 – Penalties; applicability of sentencing structures
- F.S. 775.083 – Fines
Florida Administrative Code 12A-1.061 – Rentals, Leases, and Licenses to Use Transient Accommodations.
Contact Us
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.