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 must be submitted to the County on a monthly basis, based on actual documented stays. The payment is due on the first day of the month following the reporting period and is considered late if not received by the 20th of that month. For example, taxes collected for all stays in January are due on February 1st and are considered delinquent if not reported and/or paid 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 – How do I get a Florida Sales Tax Number?

If a Taxpayer has yet to receive a Florida Sales Tax number, entering a “0” in this required field during the registration process is acceptable.

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.

Host Compliance requires the Taxpayer to enter the parcel key number for their property when registering as a Short-Term rental. To find this number, visit the Hernando County Property Appraisers Website here, or call their office at (352)754-4190. A link to the Property Appraisers Website is also located under the required parcel key field during the registration process.