[Michael22]

What is the tax that has to be paid in Florida when you rent your home? We have been contacted by the department of revenue about unpaid sales tax.

[blueash]

Originally Posted by Michael22

What is the tax that has to be paid in Florida when you rent your home? We have been contacted by the department of revenue about unpaid sales tax.

Here you are:

http://dor.myflorida.com/dor/forms/2009/gt800034.pdf

There is a sales tax due and an additional room rental tax due referred to as a tourist development tax. The owner of the property is responsible for collecting and submitting the tax at the time the property is rented, not at year end. Sumter county has a 2% rental tax which is used mostly for community entertainment, which amazingly is mostly paid to the Villages Entertainment for music on the squares.

Sumter County, FL - Official Website - Agendas and Minutes


Rental of Living or Sleeping Accommodations
State sales tax is due at the rate of 6 percent on rental charges or room rates paid for the right to use or occupy living or sleeping accommodations.
Examples include, but are not limited to:
• Hotel or motel
• Apartment house or any other multiple unit structure (for example: duplex, triplex, quadraplex, condominium)
• Single-family dwelling
• Beach house or cottage
• Mobile home
For a more comprehensive list, see our brochure Sales and Use Tax on Rental of Living or Sleeping Accommodations (Form GT-800034).
Local Option Taxes May Also Be Due
Rental payments subject to state sales tax are also subject to any locally imposed discretionary sales surtax. The local discretionary sales surtax rate is determined by the county where the rental property is located. See Form DR-15DSS for county rates and read the brochure Florida’s Discretionary Sales Surtax (Form GT-800019) for more information.
Some counties also impose local tourist development tax on rentals of living or sleeping accommodations. Review Form DR-15TDT to determine if you should contact your local county taxing agency to find out how to report and pay local tourist development tax directly to your county. If the
Department of Revenue collects a county’s tourist development tax, you will report and pay the local tax plus the state 6% tax to the Department on your sales and use tax return.