Tourist Development Tax Division

General Information | Tourist Development Tax Division FAQ's

Tourist Development Tax Division Topics

General Information Frequently Asked Questions Authority Forms Links Contact Us

GENERAL 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) to collect the 3% Hernando County Tourist Development Tax and remit it to the Hernando County Board of County Commissioners. Rentals longer than six months must have a bonafide written lease or they are also subject to the tax for the first six months. Sales tax must also be collected and remitted to the Florida Department of Revenue.

Examples of living accommodations include (but are not limited to):

Special Note: 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.

FREQUENTLY ASKED QUESTIONS
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AUTHORITY
F.S. 212.13 - Records required to be kept; power to inspect; audit procedure.
F.S. 212.12 - Dealer's 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
FAC 12A-1.061 - Rentals, Leases, and Licenses to Use Transient Accommodations


Municipal Codes 92-06 and 98-06 reference Hernando County. To view, please visit www.municode.com

FORMS
Tourist Development Tax Application
Designate Alternate Contact Person
Taxpayer Update Form
Tax Return Coupon and Instructions

CONTACT US

Karen Hazellief, Tourist Development Tax Coordinator
karenh@co.hernando.fl.us
(352) 540-6518

Tourist Development Tax Division
20 N. Main St
Room 230
Brooksville, FL 34601

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