Florida Tax Rate Change, October 2015
- Sales Tax Rate Changes
- 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.
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