Taxable Accommodations

Collier County Ordinance 2017-35 levies a five (5%) percent Tourist Development Tax on all rental income received from accommodations rented for six (6) months or less.

These include living quarters in hotels; apartment-hotels; motels; resort motels; rooming houses; tourist or trailer camps; cooperatively owned apartments; multiple-unit structures; mobile homes; trailers; single-family dwellings; beach houses; cottages; and condominiums.

In addition to this “Bed Tax” the State of Florida levies a six percent (6%) Sales Tax on this income. Contact them at 239-338-2400 for details.