Living quarters and accommodations in a hotel, apartment hotel, motel, resort motel, apartment, apartment motel, rooming house, mobile home park, recreational vehicle park, single family dwelling, beach house, cottage, condominium, or any other sleeping accommodations that are rented for a period of six months or less. Rentals longer than six months must have a bona fide written lease or they are also subject to the tax for the first six months.

The tax, 6% of the total rental charges, shall be charged by the person receiving the consideration for the lease or rental and collected from the lessee, tenant or customer at the time of payment for the rental. The person collecting the consideration should receive, account for and remit the tax to the Broward County Tourist Development Tax Section. Rental records are subject to audit by Broward County Records, Taxes and Treasury Division.

In accordance with Florida Statute 212.11, these taxes shall be remitted to the County monthly, quarterly, semi-annually or annually. Tax payments are due on the first of the month following the months of collection from tenants or guests, and are considered delinquent if not postmarked by the 20th of that month. All owners/dealers must submit a tax return even if no taxes were collected for the month.

The collection allowance is a 2.5% deduction of tax due (maximum $30.00) intended as compensation for collection of the tax. Effective July 1, 2012, in order to receive a collection allowance, you must timely file and pay the tax electronically. You will not be entitled to a collection allowance if you file a paper return or pay the tax by cash, check or money order. Also, if you file and pay tax electronically but are late, you cannot deduct a collection allowance.

In accordance with Florida Statute 212.12, if a tax return is delinquent:

  • The minimum penalty assessed for filing a late tax return is $50.00.
  • There will be a penalty of 10% of the total tax if not more than 30 days late. An additional 10% will be added for each additional 30 day period, or fraction thereof, during which the failure continues, not to exceed a total penalty of 50% of the total tax due for each period.
  • Interest will be computed based upon a variable rate adjusted semiannually by the State of Florida.
    (Current rates can be found at: http://www.myflorida.com/dor/tips/)

If the owner/dealer fails to pay the tax:

  • The Tax Collector may place a tax warrant lien on the property and issue a tax execution to enforce the collection.
  • The Tax Collector may request a writ of garnishment be issued to subject any indebtedness due to the delinquent owner/dealer by a third person.
  • The owner/dealer is guilty of violating a County Ordinance which is punishable by a fine in an amount not to exceed $500.00 or imprisonment in the county jail not to exceed 60 days This is in accordance with Florida Statute 125.69(1).

If the owner/dealer fails or refuses to charge and collect the tax from the person paying any rental or lease, the owner/dealer is in addition to being personally liable for the payment of the tax, guilty of a misdemeanor of the first degree, punishable by a term of imprisonment not to exceed one year.

This is in accordance with Florida Statute 125.0104(8)(a).​

The Broward County Tax Collector will send written notification at least 60 days prior to any audit. All tax records must be made available for an audit and be retained for three years. These records shall include, but not be limited to, guest checks, general ledgers, sales tax returns, Federal income tax returns, financial statements, bank statements, and leases.

A Tourist Development Tax Warrant Lien was placed on my property. How do I obtain a release of lien?

Tourist Development Tax Warrant Liens are recorded in Broward County Public Records. Delinquent tax, penalty and interest may be owed in addition to the amount stated on the lien. Requests for a current payoff amount must be made in writing by the property owner or authorized representative and sufficient time must be allowed for the calculation of amounts due. A release of lien will be recorded within 30 days of satisfaction of payment. Contact this office for additional information.​

Review The Florida Administrative Code, 12A-1.061 Rentals, Leases, and Licenses to Use Transient Accommodations.

Yes! If you know of or suspect a person or business is evading the Tourist Development Tax, you can report a possible tax violation to our office and remain anonymous.

Please provide us with as much information as possible.

You can contact us by:

Email: Touristax@broward.org

Phone: 954-357-8455

Mailing Address: Tourist Development Tax Section

Broward County Tax Collector

115 S. Andrews Avenue, Room A-110
Fort Lauderdale, FL 33301​

What is the Voluntary Settlement Program?​

On September 9, 2021, the Broward County Board of County Commissioners approved a voluntary settlement program for certain homeowners who owe tourist development taxes (“TDT”) for time periods between 2014 and early 2018, and/or who owe property taxes due to the “abandonment” of their homestead exemption by renting the homesteaded property for more than 30 days in each of two consecutive years.

In lawsuits filed against major online rental platforms, including Airbnb, Homeaway, VRBO, and Tripadvisor, Broward County served subpoenas for information regarding rental transactions on those platforms for which TDT had not been paid.  Broward County also sought information regarding homes that were rented for more than a total of 30 days in each of two consecutive years.  The platforms complied with the subpoenas and produced information to Broward County regarding those rental transactions.  At the request of Broward County, the Seventeenth Judicial Circuit Court approved a Voluntary Settlement Program that will allow the affected homeowners to settle their outstanding debts at significant discounts.

When does the Voluntary Settlement Program start?​

Starting February 15, 2022, settlement offers will be mailed out to homeowners to resolve the tourist development tax (TDT) owed for rentals between January 1, 2014, and late 2017/early 2018 for which the required tourist development tax was not paid.

Starting April 15, 2022, settlement offers will be mailed out to homeowners whose homesteaded property was rented for more than a total of 30 days in each of two consecutive years to settle the outstanding property tax owed and to avoid loss of their homestead exemption.

What discounts are available to homeowners who voluntarily participate in the Voluntary Settlement Program start?​

Homeowners who rented their home between January 1, 2014, and late 2017/early 2018 but did not pay the required 5% tourist development tax can fully settle the tax obligation at significant discounts off the amount owed and with a waiver of all penalties and interest.   The discount available decreases over time:

  • If paid by March 15, 2022, 75% discount (interest/penalties waived);
  • If paid by April 15, 2022, 50% discount (interest/penalties waived);
  • If paid by May 15, 2022, 25% discount (interest/penalties waived);
  • After May 15, 2022, no discount and no waiver of interest/penalties.

Homeowners who rented homesteaded property for more than a total of 30 days in each of two consecutive calendar years may be found to have abandoned their homestead, pursuant to Section 196.161, Florida Statutes.  These homeowners may be eligible to participate in a voluntary settlement program to resolve the property tax owed.  The approved settlement program starts in April 2022, and provides up to a 50% discount on the tax owed, waiver of penalties and interest, no loss of homestead exemption or Save Our Homes protection, and no reassessment of the home at current market value.

  • If paid by June 15, 2022, 50% discount (interest/penalties waived);
  • If paid by September 15, 2022, no discount (interest/penalties still waived);
  • After September 15, 2022, no discount and no waiver of interest/penalties.

I received a letter about tourist development taxes.  What do I do now?​

To accept the voluntary settlement offer, fill out and sign the
TDT Voluntary Settlement Program Acceptance Form and return it by mail or in person, along with the Settlement Program Payment Amount, to the Broward County Tourist Development Tax Section, 115 S. Andrews Avenue, Room A110, Fort Lauderdale, Florida 33301.

I received a letter about homestead exemption.  What do I do now?​

To accept the voluntary settlement offer, fill out and sign the
Homestead Settlement Agreement and return it by mail or in person, along with the Settlement Program Payment, to the Broward County Records, Tax and Treasury Division, 115 S. Andrews Avenue, Room A100, Fort Lauderdale, Florida 33301.

I received a letter but I disagree with the information that is listed.  What should I do?​

If you have questions or disagree with the information reported for the TDT voluntary settlement program, contact the Tourist Development Section at 954-357-8455 or
Touristax@Broward.org.

If you have questions or disagree with the information reported for the homestead voluntary settlement program, complete the Homestead Additional Information Form included in the mailing and return to the Broward County Property Appraiser Office, Attn: Voluntary Tax Settlement, 115 S. Andrews Avenue, Room GC111, Fort Lauderdale, FL 33301.  For other questions, contact
HomesteadSettlement@Broward.org.

Please note that participation in the Voluntary Settlement Program is entirely voluntary.  If at any time you desire legal advice, you should consult with a lawyer of your choice.  The County cannot offer you legal or tax advice. 

Is the homeowner liable for tax for transactions that predate the homeowner’s ownership of the home?

No, unless the earlier rental transactions were part of a business that was purchased by the homeowner (such as a B&B, hotel, or a home used primarily for the purpose of short-term rentals).  The current homeowner must provide a written statement that they were not the homeowner on the relevant dates with the purchase/transfer date of the property. The statement can be sent via email to
Touristax@broward.org. Information provided will be reviewed and verified.

Are there specific cutoff dates in which the transactions should have occurred to be eligible for the program?

The transactions that are reported in the letter occurred between January 1, 2014, and May 1, 2017 (for Airbnb), December 1, 2017 (for Homeaway/VRBO), and February 1, 2018 (for Tripadvisor).  If the homeowner has additional transactions for which TDT was not paid, the homeowner can include those transactions as well and obtain the same settlement relief.  The homeowner should advise the total additional taxable rental revenue to
Touristax@broward.org and County staff will provide the new settlement total.

Does payment received after the 30-day deadline date count as timely if the payment was postmarked before the deadline date?

Yes.​

The Tourist Development Tax is frequently called such names as Resort Tax, Bed Tax, Local Option Tourist Tax, Transient Rental Tax, etc. but in all cases it is still the 6% Tourist Development Tax added to short term rentals.