Do Short-Term Rental Owners Pay Seminole County Tourist Tax? (2026)
Yes, short-term rental owners in Seminole County owe a 5% tourist tax on rentals of six months or less. Here’s who collects it, when Airbnb handles it for you and what else you’re responsible for as a rental owner.
How Much Is the Tourist Tax in Seminole County?
Seminole County’s tourist development tax is 5% of rental revenue on stays of six months or less. It’s charged on top of the 7% state sales tax, which covers Florida’s 6% rate plus Seminole’s 1% local surtax. The two go to different places: the tourist tax is paid to the Seminole County Tax Collector, and the state sales tax goes to the Florida Department of Revenue. For comparison, Orange County’s tourist tax is 6%.
What Types of Rentals Owe the Tax?
Any home or unit rented for six months or less owes the tax, not just hotels. That includes single-family homes, condos, townhomes, apartments, duplexes, garage apartments and mobile homes. In a multi-unit building, each room or unit counts as its own rental.
Does Airbnb Collect the Tax for You?
Yes, if you book through Airbnb, VRBO or HomeAway, the platform collects and pays the tourist tax for you. Airbnb charges guests the 5% county tax on the listing price, including cleaning fees, and also collects the state sales tax. If you rent directly to guests or through any other platform, you’re responsible for registering, collecting and paying the tax yourself.
How Do You Register and Pay?
Register with the Seminole County Tax Collector for the tourist tax and with the Florida Department of Revenue for state sales tax. The registration form is on the Tax Collector’s tourist development tax page, and returns can be filed online through the TouristExpress portal. Payment is due by the 20th of the month after you collect the rent. If it’s postmarked the 21st or later, it’s late.
Owners who file on time get to keep a small collection allowance: 2.5% of the first $1,200 in tax collected, up to $30 per return.
What Happens If You Pay Late?
Late filers lose the collection allowance and owe a penalty plus interest. The penalty is 10% of the tax due for each month it’s late, up to 50%, with a $50 minimum. A penalty can only be waived once in any 12-month period. The owner is also personally responsible for the tax even if a management company runs the rental, and unpaid tax can result in a lien.
What Else Do Short-Term Rental Owners Owe?
Every short-term rental also needs a Business Tax Receipt and an annual tangible tax return.
- Business Tax Receipt: The county treats any unit available for short-term rental as a business, so you need a Business Tax Receipt from the Tax Collector. If the home is inside city limits, you may need a city one too.
- Tangible personal property tax: You file a return with the Property Appraiser each year declaring the value of the furniture and appliances in the rental. Those tax bills go out each November with real estate tax bills.
- Records: Keep guest records, ledgers and tax returns for five years in case of an audit.
Are Any Rentals Exempt?
Rentals under a written lease longer than six months are exempt. If there’s no written lease, you collect the tax for the first six months, and the seventh month onward is exempt as long as the same tenant stays. Guests who are exempt from state sales tax are also exempt from the tourist tax, including full-time students, active-duty military, and nonprofits with a state exemption number.
What This Means
If you’re renting out a Seminole County home short term, platforms like Airbnb handle the 5% tourist tax for you, but the Business Tax Receipt and annual tangible return are still on you. If you book guests directly, you’ll register with both the county and the state and file every m
Browse Other Communities
Your Local Expert
Let's Talk About Your Next Move
Ready to buy or sell in Central Florida? I grew up in Seminole County and have helped 400+ buyers and sellers find their way home. I am here to guide you every step of the way.
