The Tourist Development Tax is sometimes referred to as Resort Tax, Bed Tax, Local Option Tourist Tax or Transient Rental Tax.

Living accommodations in a hotel, apartment hotel, motel, resort motel, apartment, apartment motel, rooming house, mobile home park, recreational vehicle park, single family dwelling, beach house, cottage, condominium, or any other sleeping accommodations that are rented for a period of six months or less are subject to the Broward County Tourist Development Tax. Rentals longer than six months may also be subject to the tax for the first six months. 

Exemptions for long-term rentals must be supported by bona fide written leases for periods greater than six months. Rentals without bona fide written long term leases are taxable for the first six months of continuous occupancy and become exempt beginning on the first day of the seventh month of occupancy. Exempt organization rentals must be supported by a valid Florida Consumer’s Certificate of Exemption and proof that the payment was made directly by the exempt organization.  Payments with personal funds are taxable. There are certain exceptions for Federal employees.

The Broward County Tourist Development Tax Rate is 5 percent. These taxes include 3 percent collections to support tourism activities of the Greater Fort Lauderdale Convention & Visitors Bureau as well as the Greater Fort Lauderdale & Broward Convention Center and 2 percent collections to cover the debt service requirements (construction costs) of the Bank Atlantic Center.

Contact Us
Tourist Development Tax Section
Records, Taxes and Treasury Division
115 S. Andrews Ave., Room 119A
Fort Lauderdale, FL 33301
Phone: 954-357-8455
touristax@broward.org

Office Hours: Monday - Friday 8:30 a.m. – 5 p.m.

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