FLORIDA'S TOURIST DEVELOPMENT TAX
5 things you should know.
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What is the "Tourist Development Tax?"
In Florida, the Tourist Development Tax (aka the “bed tax”) is collected on all short-term rentals (six months or less), including hotel/motel accommodations. Depending on a county’s revenue and sales, up to 6% is eligible to be taxed on these types of stays.
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Who pays it?
As the name suggests, the tax only applies to those who make a short-term rental transaction within Manatee County. Residents will only ever see the tax if they stay in a short-term rental.
How much do we currently collect?
Currently, Manatee County collects a 5% Tourist Development Tax, which generated $30 million in FY23. On July 30, 2024, the Manatee Board of County Commissioners moved to place an additional - and final- one percent referendum on the November 5 ballot. As stated in the referendum, the additional revenue will be used to fund the improvements and operation of the County's Convention Center, sports stadiums, aquariums, beaches, for the promotion of tourism, and all other permissible uses as described under the County's Tourist Development Plan.
The current 5% TDT supports these community amenities and cultural enrichment initiatives:
Why are you seeing the 6% TDT on the ballot?
Before 2023, any additional levy or increase in the bed tax could be approved by a majority vote of the Manatee Board of County Commissioners (BCC). This means the commissioners had the authority to decide on the increase without needing a direct vote from the public. After a change in legislature in 2023, now any additional increase in the bed tax must go through a referendum process, meaning it requires approval by the county's residents through a public vote. The BCC no longer has the power to approve these increases on their own.
In short, the decision to raise the bed tax has shifted from the commissioners to the residents, who must now vote on any proposed increase.
Who else collects 6%?
11 other counties in the state of Florida are currently collecting the 6% tax, including highly populated and coastal areas, like Sarasota, Pinellas, Palm Beach & Miami-Dade.