Florida Tax Rate Change, October 2015
- Sep 22, 2015 | Gail Cole
The tourist development tax for transient rental transactions in Columbia County, Florida, is increasing from 4% to 5%, effective October 1, 2015. The combined tax rate (which includes the 6% state sales tax and the 1% discretionary sales surtax) will therefore jump to 12%.
Tourist development tax applies to the rental, lease, or let for consideration “any living or sleeping or housekeeping accommodations for a term of six months or less.” Living accommodations include the following:
- Apartments and condominiums
- Hotels and motels
- Mobil homes
- Multi-unit dwellings
- Single-family dwellings
- Rooming houses
- Timeshare resorts
- Vacation houses
When transient rentals are specifically exempt from sales tax, they are also exempt from the tourist development tax. Additional information.
Simplify transaction tax compliance with automated sales tax software (SaaS). Learn how it works.