has come to Tourist Development Tax in Hernando County. We have partnered with HOST Compliance a well-known Compliance Monitoring Service that allows Hernando County Taxpayers on-line capabilities. Through this site, you can file returns and remit payment using a credit card. This new service will be available in January 2020. Please check back to our website for updated information.
If you own or manage living accommodations for a period of six months or less, you are required (by Florida Statute and County Ordinance 92-06) to collect the 5% Hernando County Tourist Development Tax and remit it to the Hernando County Board of County Commissioners. Rentals longer than six months must have a bona fide written lease or they are also subject to the tax for the first six months. Sales tax must be collected and remitted to the Florida Department of Revenue.
Taxpayers are required to file a return even if no tax is due (zero tax returns). Tax returns are delinquent and subject to penalties if postmarked after the 20th of the month in which they are due or not filed.
Rental of a home/unit may be restricted by Hernando County zoning ordinances. When deciding to rent any home/unit, contact the Hernando County Development Department to determine if such activity is permitted. Development may be reached by calling (352) 754-4050.
If you are unable to find the answer to your Tourist Development Tax Question on our website, you may contact us at (352) 540-6518, at the address above, or send us an email via our Contact Us page.
Florida Law Pertaining to Rentals
- F.S. 212.13 - Records requirement; Power to inspect; Audit procedure
- F.S. 212.12 - Credit for collecting tax
- F.S. 212.11 - Tax returns and regulations
- F.S. 212.03 - Transient rentals tax; rate, procedure, enforcement, exemptions
- F.S. 212.02 - Definitions
- Florida Administrative Code 12A-1.061 - Rentals, Leases, and Licenses to Use Transient Accommodations
Homestead Exemption is not permitted on rental property, Hernando County Property Appraiser
SALES AND USE TAX
There is also a 6.5% Sales and Use Tax on rentals, Florida Department of Revenue
HOTEL AND RESTAURANT LICENSE
Hotels and Motels should contact Florida Department of Business and Professional Regulation, Division of Hotels and Restaurants
FEDERAL EMPLOYER ID
Contact the Internal Revenue Service. A Federal Employer Identification Number is issued to most businesses. For forms and federal tax information, Internal Revenue Service
Contact: Florida Department of State, Fictitious Name Registration, Florida Department of State
Rental of a home or other dwelling is subject to Hernando County Zoning Ordinances, Hernando County Development Department