Tourist Development Tax
General Information
If you own or manage living accommodations for a period of six months or
less, you are required
(by Florida Statute and County Ordinance) to collect
the 3% Hernando County Tourist Development
Tax and remit it to the
Hernando County Board of County Commissioners. Rentals longer than six months
must have a bonafide written lease or they are also subject to the tax
for the first six months. Sales
tax must also be collected and remitted to the
Florida Department of Revenue.
Examples of living accommodations include (but are not limited to):
- Hotels & Motels
- Vacation Homes
- Mobile Home/Mobile Home Parks
- Apartments
- RV's/Campgrounds
- Single Family Home
Special Note:
Rental of a home/unit may be restricted by Hernando County zoning ordinances. When deciding to rent
any home/unit, contact the Hernando County Development Department to determine if such activity is permitted. Development
may be reached by calling (352) 754-4050.
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 three percent (3%) Tourist Development Tax added to short term
rentals.
If you are unable to find the answer to your Tourist Development Tax Question on our web-site, you may contact us:
Hernando County Clerk of Circuit Court
Finance Department - TDT Division
20 North Main Street, Room 230
Brooksville, Florida 34601-2800
Telephone Number (352) 540-6518
Email: Click here to contact our Tourist Development Tax Division
Under Florida law, e-mail addresses are public records. If you do not want your e-mail
address released in response to a public-records request, do not send electronic mail to this
entity. Instead, please contact this office by phone or in writing.