Research › Where Airbnb and Vrbo don’t collect Florida’s tourist tax

Where Airbnb and Vrbo don’t collect Florida’s tourist tax

Name: Florida tourist development tax: platform collection by county (2026)
Creator: HostTaxDesk
Published: 2026-10-26
License: https://creativecommons.org/licenses/by/4.0/

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

Airbnb and Vrbo both collect Florida’s 6% state sales tax and county surtax everywhere in the state. The county tourist tax is a different story. We checked all 67 Florida counties against the state’s official rate chart and each platform’s own help pages.

62of 67 counties charge a tourist development tax

42of those collect it themselves, rather than through the state

20taxing counties where Airbnb doesn’t collect it

19where neither Airbnb nor Vrbo collects it

Key findings

In 19 of Florida’s 62 tourist-tax counties, neither platform collects the county tax. The owner has to register and file it every month: Baker, Bay, Duval, Escambia, Flagler, Gulf, Manatee, Marion, Martin, Monroe, Nassau, Okaloosa, Osceola, Palm Beach, St. Johns, St. Lucie, Santa Rosa, Suwannee, Walton.
Airbnb and Vrbo don’t cover the same counties. In 3 counties only Airbnb collects (Clay, Putnam, Taylor), and in 1 only Vrbo does (Highlands). An owner listed on both can be fully covered on one platform and owe tax on the other.
Some of Florida’s biggest vacation-rental markets are in the gap: Walton (30A), Bay (Panama City Beach), Okaloosa (Destin), Monroe (the Keys), Manatee (Anna Maria Island), Palm Beach, Osceola (near Disney), St. Johns (St. Augustine) and Duval.
All 20 state-administered counties are covered by both platforms, because the tax rides along with the state sales tax return they already file.
Direct bookings are never covered. Every guest booked outside a platform means state sales tax, surtax and county tax for the owner to file.

Download the data (CSV)

All 67 counties

Select a column heading to sort. “County” means the county collects the tax itself; “State” means it’s filed with Florida DOR on the DR-15 sales tax return.


Alachua	County	5%	Yes	Yes	TouristExpress (Alachua Tax Collector)	DR-15TDT · Airbnb 2301 · Vrbo F–M · Alachua Tax Collector, Tourist Development
Baker	County	3%	No	No	—	DR-15TDT · Airbnb 2301 · Vrbo F–M
Bay	County	5%	No	No	Bay County (MuniRevs / GovOS)	5% applies only in ZIPs 32401, 32404, 32405, 32407, 32408, 32410 and Bay’s part of 32413. Panama City Beach adds a separate 1% city tax. DR-15TDT · Airbnb 2301 · Vrbo F–M · Bay County Tax Collector TDT FAQ
Bradford	State (Florida DOR)	4%	Yes	Yes	Florida DOR eServices (with the DR-15 sales tax return)	DR-15TDT · Airbnb 2301 · Vrbo F–M
Brevard	County	5%	Yes	Yes	Brevard Clerk of Court TDT portal	DR-15TDT · Airbnb 2301 · Vrbo F–M · Brevard Clerk, Tourist Development Tax
Broward	County	6%	Yes	Yes	TouristExpress (Broward County)	DR-15TDT · Airbnb 2301 · Vrbo F–M · Broward County Tourist Development Tax
Calhoun	No tourist tax	0%	No tax	No tax	—	DR-15TDT · Airbnb 2301 · Vrbo F–M
Charlotte	County	5%	Yes	Yes	TouristExpress (Charlotte Tax Collector)	DR-15TDT · Airbnb 2301 · Vrbo F–M · Charlotte County Tax Collector, Tourist Tax
Citrus	State (Florida DOR)	5%	Yes	Yes	Florida DOR eServices (with the DR-15 sales tax return)	DR-15TDT · Airbnb 2301 · Vrbo F–M
Clay	County	5%	Yes	No	Clay Tax Collector (links to TouristExpress)	DR-15TDT · Airbnb 2301 · Vrbo F–M · Clay County Tax Collector, Tourist Taxes
Collier	County	5%	Yes	Yes	TouristExpress (Collier Tax Collector)	DR-15TDT · Airbnb 2301 · Vrbo F–M · Collier Tax Collector, Remittance of Tourist Tax
Columbia	State (Florida DOR)	5%	Yes	Yes	Florida DOR eServices (with the DR-15 sales tax return)	DR-15TDT · Airbnb 2301 · Vrbo F–M
DeSoto	State (Florida DOR)	3%	Yes	Yes	Florida DOR eServices (with the DR-15 sales tax return)	DR-15TDT · Airbnb 2301 · Vrbo F–M
Dixie	State (Florida DOR)	3%	Yes	Yes	Florida DOR eServices (with the DR-15 sales tax return)	DR-15TDT · Airbnb 2301 · Vrbo F–M
Duval	County	6%	No	No	Duval Tax Collector (TouristExpress)	DR-15TDT · Airbnb 2301 · Vrbo F–M · Duval Tax Collector, Convention/Tourist Development Tax
Escambia	County	5%	No	No	Escambia Clerk Excise portal	DR-15TDT · Airbnb 2301 · Vrbo F–M · Escambia Clerk, Tourist Development Tax
Flagler	County	5%	No	No	TouristExpress (Flagler Tax Collector)	DR-15TDT · Airbnb 2301 · Vrbo F–M · Flagler County Tax Collector, Tourist Development Tax
Franklin	State (Florida DOR)	3%	Yes	Yes	Florida DOR eServices (with the DR-15 sales tax return)	DR-15TDT · Airbnb 2301 · Vrbo F–M
Gadsden	State (Florida DOR)	2%	Yes	Yes	Florida DOR eServices (with the DR-15 sales tax return)	DR-15TDT · Airbnb 2301 · Vrbo F–M
Gilchrist	State (Florida DOR)	3%	Yes	Yes	Florida DOR eServices (with the DR-15 sales tax return)	DR-15TDT · Airbnb 2301 · Vrbo F–M
Glades	State (Florida DOR)	2%	Yes	Yes	Florida DOR eServices (with the DR-15 sales tax return)	DR-15TDT · Airbnb 2301 · Vrbo F–M
Gulf	County	5%	No	No	Gulf County (MuniRevs / GovOS)	DR-15TDT · Airbnb 2301 · Vrbo F–M · Gulf County MuniRevs FAQ
Hamilton	State (Florida DOR)	3%	Yes	Yes	Florida DOR eServices (with the DR-15 sales tax return)	DR-15TDT · Airbnb 2301 · Vrbo F–M
Hardee	State (Florida DOR)	2%	Yes	Yes	Florida DOR eServices (with the DR-15 sales tax return)	DR-15TDT · Airbnb 2301 · Vrbo F–M
Hendry	State (Florida DOR)	3%	Yes	Yes	Florida DOR eServices (with the DR-15 sales tax return)	DR-15TDT · Airbnb 2301 · Vrbo F–M
Hernando	County	5%	Yes	Yes	Hernando Clerk (Host Compliance platform)	DR-15TDT · Airbnb 2301 · Vrbo F–M · Hernando Clerk, Tourist Development Tax
Highlands	County	5%	No	Yes	Highlands County Tax Collector	Vrbo began collecting Oct 1, 2026. Airbnb doesn’t list Highlands. DR-15TDT · Airbnb 2301 · Vrbo F–M · Highlands Tax Collector, Tourist Taxes
Hillsborough	County	6%	Yes	Yes	TouristExpress (Hillsborough Tax Collector)	DR-15TDT · Airbnb 2301 · Vrbo F–M · Hillsborough Tax Collector, TDT overview
Holmes	State (Florida DOR)	3%	Yes	Yes	Florida DOR eServices (with the DR-15 sales tax return)	DR-15TDT · Airbnb 2301 · Vrbo F–M
Indian River	County	5%	Yes	Yes	Indian River Clerk, Tourist Development Tax	DR-15TDT · Airbnb 2301 · Vrbo F–M · Indian River Clerk, Tourist Development Tax
Jackson	State (Florida DOR)	5%	Yes	Yes	Florida DOR eServices (with the DR-15 sales tax return)	DR-15TDT · Airbnb 2301 · Vrbo F–M
Jefferson	State (Florida DOR)	3%	Yes	Yes	Florida DOR eServices (with the DR-15 sales tax return)	DR-15TDT · Airbnb 2301 · Vrbo F–M
Lafayette	No tourist tax	0%	No tax	No tax	—	DR-15TDT · Airbnb 2301 · Vrbo F–M
Lake	County	4%	Yes	Yes	TouristExpress (Lake County)	DR-15TDT · Airbnb 2301 · Vrbo F–M · Lake County TouristExpress
Lee	County	5%	Yes	Yes	Lee Clerk TDT portal	DR-15TDT · Airbnb 2301 · Vrbo F–M · Lee Clerk, Tourist Development Tax
Leon	County	5%	Yes	Yes	Leon Tax Collector TDT login	DR-15TDT · Airbnb 2301 · Vrbo F–M · Leon Tax Collector, Tourist Development
Levy	State (Florida DOR)	4%	Yes	Yes	Florida DOR eServices (with the DR-15 sales tax return)	DR-15TDT · Airbnb 2301 · Vrbo F–M
Liberty	No tourist tax	0%	No tax	No tax	—	DR-15TDT · Airbnb 2301 · Vrbo F–M
Madison	State (Florida DOR)	5%	Yes	Yes	Florida DOR eServices (with the DR-15 sales tax return)	DR-15TDT · Airbnb 2301 · Vrbo F–M
Manatee	County	6%	No	No	Manatee Tax Collector tourist tax portal	The Tax Collector says the county isn’t contracted with Airbnb, Vrbo, Evolve or any platform. New TOUREX filing system from Dec 1, 2026. DR-15TDT · Airbnb 2301 · Vrbo F–M · Manatee County Tax Collector, Tourist Tax
Marion	County	4%	No	No	Marion Tax Collector Tourist Module	DR-15TDT · Airbnb 2301 · Vrbo F–M · Marion County Tax Collector, Tourist Development
Martin	County	5%	No	No	TouristExpress (Martin County)	DR-15TDT · Airbnb 2301 · Vrbo F–M · Martin County Tax Collector, Tourist Development Tax
Miami-Dade	County	6%	Yes	Yes	Miami-Dade Convention and Tourist Tax Hub	6% countywide; 7% Miami Beach; 4% Surfside and Bal Harbour. Airbnb’s county collection excludes Miami Beach, Bal Harbour and Surfside (it collects Surfside’s 4% separately). DR-15TDT · Airbnb 2301 · Vrbo F–M · Miami-Dade Convention and Tourist Tax Hub
Monroe	County	5%	No	No	Monroe County Tax Collector, TDT	Not on Airbnb’s or Vrbo’s Florida county lists. DR-15TDT · Airbnb 2301 · Vrbo F–M
Nassau	County	5%	No	No	TouristExpress (Nassau Tax Collector)	Applies only in ZIP 32034 (Amelia Island). DR-15TDT · Airbnb 2301 · Vrbo F–M · Nassau Tax Collector, Tourist Development Tax
Okaloosa	County	6%	No	No	Okaloosa TDT (MuniRevs / GovOS)	The Clerk says no platform contract; the state contract ended Dec 31, 2021. DR-15TDT · Airbnb 2301 · Vrbo F–M · Okaloosa Clerk, TDT
Okeechobee	State (Florida DOR)	3%	Yes	Yes	Florida DOR eServices (with the DR-15 sales tax return)	DR-15TDT · Airbnb 2301 · Vrbo F–M
Orange	County	6%	Yes	Yes	Orange County Comptroller Excise portal	DR-15TDT · Airbnb 2301 · Vrbo F–M · Orange County Comptroller, Tourist Development Tax
Osceola	County	6%	No	No	Osceola County Tax Collector, Tourist Tax	DR-15TDT · Airbnb 2301 · Vrbo F–M · Osceola Tax Collector, Tourist Development Taxes
Palm Beach	County	6%	No	No	Palm Beach County Tax Collector	DR-15TDT · Airbnb 2301 · Vrbo F–M
Pasco	County	5%	Yes	Yes	TouristExpress (Pasco Tax Collector)	Vrbo lists Pasco in its state-level Florida county group. DR-15TDT · Airbnb 2301 · Vrbo F–M · Pasco Tax Collector, Tourist Development Tax
Pinellas	County	6%	Yes	Yes	Pinellas Tax Collector (request online access)	DR-15TDT · Airbnb 2301 · Vrbo F–M · Pinellas Tax Collector, Tourist Development Taxes
Polk	County	5%	Yes	Yes	Polk Tax Collector (Phenix Online)	DR-15TDT · Airbnb 2301 · Vrbo F–M · Polk Tax Collector, TDT
Putnam	County	4%	Yes	No	Putnam County online payments	DR-15TDT · Airbnb 2301 · Vrbo F–M · Putnam Tax Collector FAQ
St. Johns	County	5%	No	No	St. Johns County Tax Collector	DR-15TDT · Airbnb 2301 · Vrbo F–M · St. Johns Tax Collector, TDT
St. Lucie	County	5%	No	No	TouristExpress (St. Lucie)	DR-15TDT · Airbnb 2301 · Vrbo F–M · St. Lucie Tax Collector, Tourist Development
Santa Rosa	County	5%	No	No	Santa Rosa (MuniRevs / GovOS)	DR-15TDT · Airbnb 2301 · Vrbo F–M · Santa Rosa Clerk, Tourist Development Tax
Sarasota	County	6%	Yes	Yes	Sarasota Tax Collector TDT Online Return	DR-15TDT · Airbnb 2301 · Vrbo F–M · Sarasota Tax Collector, TDT overview
Seminole	County	5%	Yes	Yes	Seminole Tax Collector (Tourist Express)	DR-15TDT · Airbnb 2301 · Vrbo F–M · Seminole Tax Collector, TDT
Sumter	No tourist tax	0%	No tax	No tax	—	The state chart shows no tourist tax, yet both platforms list Sumter among state-administered counties. DR-15TDT · Airbnb 2301 · Vrbo F–M
Suwannee	County	3%	No	No	Suwannee Tax Collector TDT Filing	DR-15TDT · Airbnb 2301 · Vrbo F–M · Suwannee Tax Collector, TDT
Taylor	County	5%	Yes	No	Taylor County Tax Collector, Tourist Development	DR-15TDT · Airbnb 2301 · Vrbo F–M · Taylor Tax Collector, Tourist Development
Union	No tourist tax	0%	No tax	No tax	—	DR-15TDT · Airbnb 2301 · Vrbo F–M
Volusia	County	6%	Yes	Yes	Volusia Revenue Division (Excise)	DR-15TDT · Airbnb 2301 · Vrbo F–M · Volusia Tourist and Convention Development Tax FAQ
Wakulla	State (Florida DOR)	4%	Yes	Yes	Florida DOR eServices (with the DR-15 sales tax return)	DR-15TDT · Airbnb 2301 · Vrbo F–M
Walton	County	5% / 3%	No	No	Walton County TDT (MuniRevs / GovOS)	5% in the south Walton ZIPs. North of the bay: the Clerk says 3%, the state chart says 2%. Confirm with county. DR-15TDT · Airbnb 2301 · Vrbo F–M · Walton Clerk, Tourist Development Tax
Washington	State (Florida DOR)	3%	Yes	Yes	Florida DOR eServices (with the DR-15 sales tax return)	DR-15TDT · Airbnb 2301 · Vrbo F–M

Methodology

Rates and who administers the tax come from Florida DOR Form DR-15TDT (R. 10/26), the state’s official chart of local option transient rental tax rates. Where a county’s own office states a different rate, we note it.
Airbnb coverage comes from Airbnb Help article 2301 (“Occupancy tax collection and remittance by Airbnb in Florida”). A county counts as “Yes” only if Airbnb names it, either among the county-administered taxes or in its list of state-administered counties.
Vrbo coverage comes from Vrbo’s help page “U.S. (F–M): Where Vrbo collects and remits taxes and lodging taxes,” counted the same way.
Filing portals are the official county or Tax Collector pages we found. For state-administered counties, the tax is filed with Florida DOR.
We checked every source on October 26, 2026. Platform lists change, and a platform can collect in only part of a county, so check your own payout reports. This is general information, not tax advice.

Last verified: October 26, 2026. Cite as: HostTaxDesk, “Where Airbnb and Vrbo don’t collect Florida’s tourist tax,” October 2026, https://hosttaxdesk.com/research/florida-tourist-tax-collection/. Free to reuse with a link (CC BY 4.0). Press: hello@hosttaxdesk.com.

Main sources

Find out in two minutes what your rental owes.

A free, private check of your county’s lodging tax, whether Airbnb or Vrbo already pays it, and which permits apply. Founding prices from $19 per property per month; we file and pay from your own account, so your money never touches ours.

Check my county