What is meant by resort facilities?

Resort Accommodations

Resort accommodations are living quarters that are rented for a period for six months or less such as:

  • Apartment-motel
  • Beach house and cottage
  • Cooperatively-owned apartment
  • Mobile home
  • Motel
  • Multiple-unit structure
  • Resort motel
  • Room in a hotel
  • Rooming house
  • Single-family dwelling
  • Tourist or trailer camp or condominium
  • Trailer
  • Vacant land for temporary living quarters


If you rent for more than 6 months, you must have a bona fide written lease to be exempt. Please see Chapter 1-19.3-1 through 32 Street Lucie County Code and Complied Laws adopting Chapters 212 and 213 Florida Statutes and Rule 12A-1.061 Florida Administrative Code. A copy of this written lease must be submitted to:
St. Lucie County Tax Collector
Tourist Development Tax Department
P.O. Box 308
Ft. Pierce, FL 34954-0308
Email: touristtax@tcslc.com   Phone: 772-462-1650

Show All Answers

1. What is meant by resort facilities?
2. Who collects this tax?
3. What is a collection allowance and when is it allowed?
4. What are the penalties for non-compliance?
5. How often are these taxes remitted?