AA 07-04 What’s Taxable

Margarita Alfaro Local Business Activities

Tourist Development Tax
Administrative Advisory Number 07-04

SUBJECT: Tourist Development Tax Revenue Remittances

ISSUE: Identifying What’s Taxable

DATE: May 15, 2007

Any consideration collected or received for renting, letting, or granting a license to use any living quarters or sleeping or housekeeping accommodations for a term of six (6) months or less* is taxable. The total rental charged or consideration received is taxable**, whether received in cash, credits, property, goods, wares, merchandise, services, or other things of value.***

Living quarters/sleeping/housekeeping accommodations include the cost of the rental or lease plus a bundle of room amenities consisting of real and tangible personal property and services provided to a guest including, but not limited to, the following categories:

  • Furniture & Fixtures
  • Other furnishings roll-always, cribs, exercise equipment, safes, decor etc.
  • Appliances refrigerators, mini-bars, TVs, video & stereo equip., office equip., etc.
  • Utilities basic charges for water, power, telephone
  • Cleaning/maid charges
  • Linen Services

Additional Taxable Rental charges:****

  • Prepayments/Deposits (i)
  • Barbeque Grills
  • Broker/Agent Fees & Commissions
  • Resort Fees
  • Trade-outs (rentals exchanged for property services, etc.)
  • Pool Heat
  • Redecorating fees
  • Tips & Gratuity (ii)
  • Application fees (iii)
  • Additional maid/cleaning service (iv)
  • Non-refundable pet deposits

This list is not all inclusive and should be used as a guide to help clarify the definition of an accommodation. Questions on specific items should be addressed to the Polk County Tax Collector’s Office, Economic Development Support Services Department.

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(i) Except deposits used to offset physical damage to the property, and refundable deposits.
(ii) Except when the charge is separately stated as a gratuity, tip or the owner or owners representative does not receive, either directly or indirectly, any monetary benefit from any such gratuity, tip, or similar charge.
(iii) When the charges are used to offset or reduce rental charges or room rates.
(iv) Except when services are paid by renter directly to a third party.

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*F.S 212.03(1)
**F.S. 212.03(1)
***FAC 12A-1.061 (2)
****FAC 12A-1.061 (3)