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You are also required to collect/pay County/State taxes (~7% in Sumter County as I recall)


Who Must Register to Collect Tax?


If you collect or receive rental charges or room rates for living quarters or sleeping or housekeeping
accommodations for rental periods of six months or less (transient rental accommodations), you must
register with the Department to collect, report, and remit sales tax and surtax, plus any local option transient
rental tax that is collected by the Department. (Transient rental tax collected by the county is reported to the
county.) Each transient rental accommodation is required to be separately registered by the owner or the
owner’s agent who collects and receives rental payments on behalf of the owner.
You can register to collect, report, and pay sales tax, discretionary sales surtax, and transient rental tax
collected by the Department online at floridarevenue.com/taxes/registration. The online system will guide
you through a series of questions that will help you determine your tax obligations. If you do not have
internet access, you can complete a paper Florida Business Tax Application (Form DR-1).
As a registered sales and use tax dealer, a Certificate of Registration (Form DR-11) and a Florida Annual
Resale Certificate for Sales Tax (Form DR-13) will be mailed to you. Paper tax returns will be mailed to you
unless you are filing electronically. The Certificate of Registration must be displayed in a clearly visible place
at the location of the transient rental accommodation. The Florida Annual Resale Certificate for Sales Tax is
used to lease or rent transient rental accommodations that will be subleased to others for which you will
collect transient rental taxes. Florida law provides for criminal and civil penalties for fraudulent use of a
Florida Annual Resale Certificate for Sales Tax.