Tourist Development


If you are renting your property through any of the online rental services (AirBnB, VRBO, etc...) be aware that YOU, as the property owner, are responsible for paying the tourist development tax on your rental property.

About the Tourist Development Tax

The Tourist Development Tax (also referred to as tourist tax, bed tax or resort tax) is a 5% charge on the revenue from the rentals of living quarters for six months or less. This tax is in addition to the state sales tax (7% in St. Lucie County). 

Living quarters are generally defined as accommodations in any:

  • Apartment
  • Condominium
  • House
  • Hotel
  • Mobile home park
  • Motel
  • Recreational vehicle park
  • Rooming house


The tax collector is responsible for the collection, administration and enforcement of the tourist development tax.

Registering Your Property

If property owners or property managers are contemplating renting living accommodations for periods of six months or less, the following steps must be taken:

Exemptions from Tourist Development Tax

Florida Statutes provide for certain exemptions from the tourist development tax such as:

  • Certain members of the military
  • Full-time students
  • Migrant labor camps

Claiming Exemptions

The lessor must have sales tax exemption certificate v-14 on file to claim exemptions. The tourist development tax does not apply to rentals of more than six months duration; however, a bona fide written lease must be entered into between the lessee and lessor.

Contact Us

For questions regarding the tourist development tax, email