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Tourist Development


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 house, hotel, motel, apartment, rooming house, mobile home park, recreational vehicle park or condominium. The tax collector is responsible for the collection, administration and enforcement of the tourist development tax.


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

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

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

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

Questions regarding the tourist development tax can be answered by calling the tax collector's office at 772-462-1650.