Airbnb Host and Investors Forum North America - USA Regions South A Short Term Rental (STR) Forum Community

[Paule123]

Any other direct booking hosts familiar with form DR-15?. Until now I've had all zeros because all my bookings were through Airbnb who submits taxes to the state. Now I had a direct booking and the FL DOR system keeps telling me Line 4D, tax collected, exceeds the expected maximum amount. Please review return and make necessary corrections. Why? Aren't I supposed to add together the 6% state tax and 5% county tourist tax and multiply it by the taxable amount? [/url][url=https://floridarevenue.com/forms_library/current/dr15.pdf]DR-15 Thanks in advance hosts and tax experts!

[No1Host]

I have this source bookmarked and found it very helpful when i filled out our DR-15 form.

Florida has different sales tax rules for short-term and long-term rentals:

Short-term rentals (6 months or less) are subject to sales tax.
This applies to places like apartments, condos, hotels, and vacation rentals.
Renters also may be charged a local “bed tax” (tourist development tax).

Long-term rentals (over 6 months) are exempt from sales tax.

Simple Example:
If you rent a beach condo in Florida for 3 months at $2,000/month, and the combined state and local tax rate is 12%:

Tax = $2,000 x 3 months x 12% = $720

Total cost = $6,000 + $720 = $6,720


If the same condo is rented for 7 months, no sales tax applies.







All examples assume:

Short-term rental (3 months)

Monthly rent = $2,000

Total rent = $6,000

? 1. Miami (Miami-Dade County)
State Sales Tax: 6%

Local Surtax: 1%

Tourist Development Tax: 6%

? Total Tax: 13%
Tax Due: $6,000 × 13% = $780
Total with Tax: $6,780

? 2. Key West (Monroe County)
State Sales Tax: 6%

Local Surtax: 1.5%

Tourist Development Tax: 5%

? Total Tax: 12.5%
Tax Due: $6,000 × 12.5% = $750
Total with Tax: $6,750


? 3. Palm Beach (Palm Beach County)
State Sales Tax: 6%

Local Surtax: 1%

Tourist Development Tax: 6%

? Total Tax: 13%
Tax Due: $6,000 × 13% = $780
Total with Tax: $6,780

Source: https://taxattorneylegal.com/tax-lawyer-...-tax-rules