Tourist Development Taxes
The Board of County Commissioners enacted the Lake County Tourist Development Tax into law in 1984. The Tourist Development Tax is levied on all short-term rentals of accommodations. Florida Statute Chapter 212.03 describes short-term as no longer than 6 months.
The Lake County Tourist Development tax was 2% from 1984 until March 31, 2003, at which time the Lake County Board of County Commissioners passed County Ordinance 2003-3 increasing the tax to 4%. The Tourist Development Tax is in addition to the 6% Sales Tax and 1% Local Option Sales Tax.
In accordance with Florida Administrative Code 12A-1.060, the Lake County Tax Collector's Office will require the federal employment identification number or social security number when registering a business for the purpose of transient accommodations.
Lake County Tourist Development Tax is remitted to the Lake County Tax Collector.
If you need any additional information, please contact our office at 352-343-9602.