How does the 12% break down?
| Tax | Rate | Paid to | Basis |
|---|---|---|---|
| State sales tax on transient rentals | 6% | Florida Department of Revenue | F.S. 212.03 |
| Polk County discretionary sales surtax | 1% | Florida Department of Revenue | DR-15DSS 2026 |
| Tourist Development Tax (TDT) | 5% | Polk County Tax Collector | polktaxes.com and DR-15TDT |
| Combined rate | 12% | — | Simple sum of rates, not a projection |
The 6% comes from Florida Statutes §212.03, which taxes the total rent charged. The 1% surtax is two half-cent levies: one running January 1, 2004 through December 31, 2033, the other January 1, 2005 through December 31, 2044 (DR-15DSS, 2026 edition). The 2027 edition had not been posted as of November 14, 2026, so recheck the surtax in January.
The 5% tourist tax stacks four layers the law allows: the original 2%, an additional 1%, 1% for professional sports facilities and 1% for high tourism impact. According to the state Office of Economic and Demographic Research, Polk already levies the maximum rate available to it and administers the tax itself rather than through the state (EDR, 2026 rates).
Sources: Florida Statutes 2026, §212.03 · Florida Department of Revenue, DR-15DSS (R. 11/25), calendar year 2026 · Florida EDR, Local Option Tourist Taxes 2026 (September 4, 2026) · Polk County Tax Collector, Tourist Development Tax
Are cleaning fees taxable?
Yes. The Department of Revenue says the taxable amount includes any charge the guest must pay as a condition of using the property (DR-15N). A mandatory cleaning fee, a resort fee billed to the guest and similar required charges are all part of the base. Truly optional add-ons the guest can decline are worth a separate conversation with your CPA.
The same publication notes that the $5,000 cap that limits surtax on ordinary purchases does not apply to transient rentals. The 1% applies to the full booking, however large.
How do you file state sales tax with the Department of Revenue?
Hosts register as a sales tax dealer with the Department of Revenue, online or on Form DR-1, listing the county where the property sits. The 6% state tax and the surtax go on Line D (Transient Rentals) of the DR-15 return. Polk's tourist tax is not reported there; it goes straight to the county (DR-15TDT).
Returns are due on the 1st and late after the 20th of the month following each period (DR-15N). How often you file depends on your annual tax:
- Over $1,000 a year: monthly.
- $501 to $1,000: quarterly.
- $101 to $500: semiannually.
- $100 or less: annually.
Per the Department of Revenue's GT-300015 brochure, most new businesses start on a quarterly schedule (GT-300015). Ask your CPA whether the registration should sit with you or with your management company.
Sources: Florida Department of Revenue, DR-15TDT (R. 10/26) · Florida Department of Revenue, DR-15N (R. 10/25) · Florida Department of Revenue, GT-300015 (R. 06/24)
How does the Polk County Tourist Development Tax work?
The tourist tax is charged to the guest and remitted monthly to the Polk County Tax Collector. Either the owner or the management company needs a TDT account. Payment is due on the 1st of the following month and becomes delinquent if not paid by the 20th (Polk County Tax Collector, TDT).
Since August 17, 2026, monthly TDT returns must be entered in the county's Phenix Online portal. The county also makes clear that owners and property managers are the ones responsible for collecting and remitting the tax. For an owner's-eye view of local taxes, Daniel covers them in local property taxes for foreign buyers.
Sources: Polk County Tax Collector, Tourist Development Tax (as of November 14, 2026)
What does Airbnb collect for you in Polk County?
According to Airbnb's Help Center, the platform charges guests and remits Polk's 5% tourist tax (on the listing price including any cleaning fee, for stays of up to 182 nights) as well as the 6% state tax plus surtax (Airbnb, Florida tax collection). That is the platform describing its own process, so check each payout statement.
The same article says hosts are still responsible for all other tax obligations. Direct bookings, your own website and other platforms are outside that arrangement. For Vrbo, I could not confirm the policy on the platform's own help pages, so treat it as unconfirmed until you see it in writing. If tax is double-collected or missed, your TDT account and Department of Revenue registration are how you fix it.
Sources: Airbnb Help Center, article 2301 (as of November 14, 2026)
Aquamara
Where Aquamara fits
Every Aquamara home is slated for short-term rental, so nearly all of its rental income will run through this 12%. What varies is who remits it: Airbnb for its bookings, your manager for the rest. Before signing a management agreement, get in writing who files each tax. The licenses and receipts you need are in the Polk County short-term rental license guide, and the investment overview in Davenport vacation rental investment.
Income tax on rental profit is a separate topic, covered in US property taxes for foreign owners and in Daniel's article on US income tax for international investors. Talk to a CPA. To follow the pre-launch, see the project page on Daniel's site or join the Aquamara VIP list.
Frequently asked questions
Who actually pays the 12%, the guest or the owner?
The guest pays it as part of the stay. The owner, or the manager on the owner's behalf, is responsible for remitting it whenever the platform does not.
Do I still need a TDT account if I only rent on Airbnb?
Airbnb says it remits Polk's tourist tax on bookings made through it. Work out with your CPA and manager how to keep the county account in good standing and report those stays.
Could Polk raise its tourist tax?
Per the state EDR 2026 table, Polk already levies the maximum tourist tax rate available to it. Check the Tax Collector's page for the current rate before each season.
I missed a TDT payment. What is the deadline?
TDT is due on the 1st of the following month and becomes delinquent after the 20th. File through Phenix Online and ask the county about penalties.
Published . Updated . For information only; not legal, accounting or tax advice.