Renters who have entered a bona fide written lease for a period greater than six months are exempt from Tourist Development Tax.
If the lease term is six months or less, there is no written lease, or the rental is on a month-to-month basis, Tourist Development Tax must be collected and remitted for the first six months of occupancy. Beginning in the seventh month, the renter becomes exempt and will remain exempt as long as they continue to reside at the same location.
To qualify for the exemption, a copy of the bona fide written lease must be submitted to our office. The requirements for a bona fide written lease are outlined in Florida Administrative Code 12A.1016 (17).