Guides › Lodging tax glossary: what TDT, TOT, HOT, TAT and the rest mean

Lodging tax glossary: what TDT, TOT, HOT, TAT and the rest mean

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

Every state names its lodging tax differently. The idea is the same: a tax on short stays, usually 30 days or less (six months or less in Florida).

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TDT, tourist development tax
Florida’s county lodging tax (Fla. Stat. 125.0104), with the rate set by each county (DOR Form DR-15TDT lists them). Some counties collect it themselves; others through the Department of Revenue. Florida TDT explained.
TOT, transient occupancy tax
California’s city or county lodging tax. California TOT registration.
HOT, hotel occupancy tax
Texas’s name. There is a state HOT plus city and sometimes county HOT, which vacation rentals owe too (see Galveston, South Padre).
TAT and GET
Hawaii’s transient accommodations tax (state and county) and general excise tax. Hawaii guide.
Accommodations tax
South Carolina’s state, county and city lodging taxes. Carolinas guides.
Bed tax / resort tax / lodging tax / occupancy tax
Informal names for any of the above.
Transient rentals tax (Florida)
The 6% state sales tax on rentals of six months or less, plus county discretionary sales surtax. It always goes to the Florida Department of Revenue. Florida sales tax for rentals.
TBID, tourism business improvement district
An extra assessment some towns add (Big Bear Lake 3%, Truckee 2%). It is often filed separately even where Airbnb pays the main tax.
Marketplace facilitator / VCA
A platform that collects tax for you, by law or by a voluntary collection agreement. Coverage varies tax by tax: does Airbnb pay my county tax?
Collection allowance
A small amount some counties let on-time filers keep (Okaloosa and Bay: 2.5% of the first $1,200 of tax). Lost when you file late.
Zero return
A return showing no rent. Most Florida counties require one every period. Zero returns.
Certificate, permit, license, BTR
Non-tax registrations: a county or city STR certificate, Florida’s state DBPR license, and a local business tax receipt (BTR).

Questions owners ask

What is the difference between TDT and TOT?

Both are local lodging taxes on short stays. TDT is Florida’s county tourist development tax; TOT is California’s city or county transient occupancy tax.

Is a bed tax the same as sales tax?

Not always. In Florida, short rentals owe both the state sales tax and surtax and a separate county tourist development tax.

Sources

Related

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