Tourist Development

The Tourist Development Tax is a 6% tax on the total rental amount collected from any person or other party who rents, leases, or lets for consideration living quarters or accommodation in hotels, apartment hotels, motels, resort motels, apartments, apartment motels, rooming houses, tourist or trailer camps, vessels, or condominiums for a period of 6 months or less.

Important Information:

If you are using these sites exclusively, and not using a third-party reservation system, you will not need to complete an application to obtain a Tourist Development Tax Account with our office. These platforms will collect and remit the taxes paid through their site on behalf of their hosts. However, if the host contracts with a third-party reservation system that advertises on one of these platforms and the payment goes through the third-party and not the registered platform, then the host is still responsible for remitting the taxes on their bookings. The registered platforms are:

• Airbnb – Bookings effective December 20, 2016
• HomeAway – Bookings effective January 7, 2019
• Misterb&b – Bookings effective January 10, 2019
• VRBO – Bookings effective January 7, 2019
• Vacation Rentals – Bookings effective January 7, 2019

We’re here to help every step of the way.

Tourist Development Tax Links