Renters who have signed a bona fide written lease for a period longer than six months are exempt from the tourist tax. If you have a lease for exactly six months or less, no lease, or you are renting month-to-month, renters will be required to pay the tourist tax for the first six months. They will be exempt starting in the seventh month and will remain exempt as long as they continue to reside at the same location. You must submit a bona fide lease to our office to qualify for the exemption. Requirements for a bona fide lease see Florida Administrative Code 12A.1016 (17).