In Florida, Tourist Development Tax (TDT) is payable on all short term rental income, regardless of where it is received. Your management company will usually collect and report all TDT on the rentals that they handle.

Tourist development tax is a 5 percent tax on the gross rental amount. The dealer is responsible to collect and remit the tax from any person or other party who rents, leases or lets for consideration living quarters or accommodations for a period of six months or less.

Florida law allows for a Tourist Development Tax. Individual counties may impose local option transient rental taxes on rentals or leases of accommodations in hotels, motels, apartments, rooming houses, mobile home parks, RV parks, condominiums, or timeshare resorts for a term of six months or less.

Florida's 6% state sales tax, plus any applicable discretionary sales surtax, applies to rental charges or room rates paid for the right to use or occupy living quarters or sleeping or housekeeping accommodations for rental periods six months or less, often called “transient rental accommodations” or “transient rentals ...

Collier County enacts a 5% tax on all hotel, campground and vacation rental stays of six months or less.

Florida law grants governmental entities, including states, counties, municipalities, and political subdivisions (e.g., school districts or municipal libraries), an exemption from Florida sales and use tax.

The US Government does not refund Sales Tax to Visitors US Customs and Border Protection has clarified on the CBP website that says, “The United States Government does not refund sales tax to foreign visitors. Sales tax charged in the United States is paid to individual states, not the Federal government …”.