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Holmes County Increases Tourist Development Tax – Tax & Accounting Blog

Effective January 1, 2018, the Florida tourist development tax rate on transient rental transactions that occur within Holmes County increases from 2% to 3%. The combined tax rate for Holmes County transient rentals will be 10%, composed of the:

-6% state sales tax;

-3% tourist development tax; and

-1% small county surtax.

Application of Tax

The 10% combined transient rental tax must be collected by every person who receives consideration for the rental or lease, for a term of six months or less, of any living quarters or accommodations in Holmes County in a:



-apartment house;

-multiple unit structure (e.g., duplex, triplex, condominium);

-rooming house;

-tourist or mobile home court (e.g., trailer court, RV camp);

-single family dwelling;

-garage apartment;

-beach house or cottage;

-cooperatively-owned apartment;

-condominium parcel; or

-mobile home.

Transient rentals that are exempt from sales tax are also exempt from the tourist development tax.

Adoption of Local Ordinance

The Holmes County Board of County Commissioners adopted Ordinance No. 17-05 increasing the tourist development tax.

Reporting the Tax

The Holmes County tourist development tax should be reported, along with sales tax, on Line D of the Florida Sales and Use Tax Return (Form DR-15).

Tax Information Publication, No. 17A01-18, Florida Department of Revenue, December 1, 2017, ¶206-333

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Author: CCHTaxGroup

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