Tourist Tax

The Tourist Development Tax (TDT), also known as the tourist tax, resort tax, or bed tax, applies to the rental or lease of accommodations for six months or less. The Tourist Development Tax applies to any person or business that rents, leases, lets, or grants the use of living quarters or accommodations for periods of six months or less, regardless of the owner's state or country of residence. For additional information, please refer to Section 125.0104, Florida Statutes.

The total tax rate for short-term rentals in Manatee County is 13%, consists of:

• 6% Tourist Development Tax (Tourist Tax) – Remitted to the Manatee County Tax Collector
• 7% Florida Sales and Use Tax – Remitted to the Florida Department of Revenue

Attention Airbnb, Vrbo, Evolve, and Other Booking Platform Hosts

Manatee County is not contracted with Airbnb, VRBO, Evolve or any other third-party booking platforms to collect or remit Tourist Development Tax on your behalf. It is the responsibility of the property owners or their authorized representatives to collect and remit the 6% Manatee County Tourist Development Tax directly to the Manatee County Tax Collector on all short-term rentals.

For more information regarding tourist tax, click here.