Guides › Direct bookings

Direct bookings: who collects the lodging tax?

Last checked Oct 26, 2026 from official sources. Not tax advice.

When the guest pays you directly, you are the collector for every tax: state, county and city.

• Florida: file state sales tax on DR-15 with DOR and county TDT with the county, even in counties where Airbnb collects (e.g. Collier, Sarasota).
• Vermont: Airbnb-only hosts need no state account, but a direct booking means registering and filing Vermont's meals and rooms tax.
• Idaho: Ketchum hosts renting directly hold a city sales tax permit.

Charge the guest the tax on your invoice, keep the booking record, and file by the deadline.

Check my county

Questions owners ask

Do I need to register if I take only a few direct bookings?

Usually yes. Registration is triggered by collecting rent for a stay that is taxable, not by volume.

Can I add the tax to my direct-booking price?

Yes, lodging taxes are generally charged to the guest; show them separately on the invoice.

How it works

1. Free checkTell us the address. We list every lodging tax, permit and deadline, and which ones Airbnb or Vrbo already pay.
2. Authorize onceSign one payment authorization for your own bank account and the county’s agent form. How it stays secure.
3. We file and payEvery return, including $0 months, filed and paid from your account to the county, with each confirmation in your file.