The Tourist Development Tax, also known as resort tax, or bed tax, is a 13% tax on rentals or leases of six months or less. This tax consists of two parts: 6% is collected and remitted to the Manatee County Tax Collector, and 7% sales and use tax is collected and remitted to the Florida Department of Revenue. The requirements for this tax are established by the State of Florida and county governments.
Anyone who rents, leases, lets, or grants a license to use living quarters or sleeping/housekeeping accommodations for six months or less must pay this tax regardless of the State or Country in which they reside. For more details, refer to Florida Statute 125.0104.