If you are renting your property for periods of six months or less, be aware that YOU, as the property owner, are responsible for paying the tourist development tax on your rental property. If you rent through any of the online rental services (AirBnB, VRBO, etc…), they DO NOT pay the tax on your behalf – it remains your responsibility.
***NEW SECURE ONLINE APPLICATION AVAILABLE***
Our office now offers a secure online tourist development tax application to setup a tourist tax account. See the "Registering Your Property" section below for more information.
About the Tourist Development Tax
The Tourist Development Tax (also referred to as tourist tax, bed tax or resort tax) is a 5% charge on the revenue from the rentals of living quarters for six months or less. This tax is in addition to the state sales tax (7% in St. Lucie County). For an explanation of how those funds are allocated, click here to visit St. Lucie County's Tourism page.
Living quarters are generally defined as accommodations in any:
- Mobile home park
- Recreational vehicle park
- Rooming house
The tax collector is responsible for the collection, administration and enforcement of the tourist development tax.
Registering Your Property
You can follow the directions below, or simply watch this quick video to learn how to register your property with our office.
If property owners or property managers are contemplating renting living accommodations for periods of six months or less, the following steps must be taken:
- Step 1: Register with the Florida Department of Revenue to obtain a sales tax identification number
- Step 2: Complete and submit a tourist development tax application to setup an account with the Tax Collector’s Office
- Visit TouristExpress to create a TouristExpress account.
- Log in to your TouristExpress account and click Add account.
- Answer “no” in the Add an account window
- Answer “yes” in the Start an application window
- Follow the instructions in the application and submit.
- Once approved, you will receive an email informing you of your new tourist tax account number.
- Step 3: If you don’t have a TouristExpress account from step 2, register to pay your tourist development taxes online after your tourist tax account application has been processed.
TouristExpress is a website to file and pay your tourist development tax returns online. Only Tourist Express customers receive a collection allowance of 2.5% on the total tax due when paid by the 20th of the month to a maximum of $30.00.
Exemptions from Tourist Development Tax
Florida Statutes provide for certain exemptions from the tourist development tax such as:
- Certain members of the military
- Full-time students
- Migrant labor camps
The lessor must have sales tax exemption certificate v-14 on file to claim exemptions. The tourist development tax does not apply to rentals of more than six months duration; however, a bona fide written lease must be entered into between the lessee and lessor.
For questions regarding the tourist development tax, email TaxSpecialist@tcslc.com.