State sales and use tax, discretionary sales surtax, and local option transient rental taxes are all imposed 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. In Citrus County, the TDT has been 3%. This meant that the state sales tax rate of 6% plus the TDT of 3% resulted in a combined tax rate of 9%.
However, starting on March 1, 2017, the TDT in Citrus County will increase from 3% to 5%. The sales tax rate currently remains unchanged. This means that the combined tax rate for transient rentals 6 months or less will now be 11%. Businesses are required to collect this increased rate. If not, the state could hold the business responsible for the extra tax, resulting in the business having to pay this tax out of pocket!
At the Law Office of Moffa, Sutton, & Donnini, PA, our primary practice area is Florida taxes, with a very heavy emphasis in Florida sales and use tax. We have defended Florida businesses against the Florida Department of Revenue since 1991 and have over 100 years of cumulative sales tax experience within our firm. Our partners are both CPAs/Accountants and Attorneys, so we understand both the accounting side of the situation as well as the legal side. We represent taxpayers and business owners from the entire state of Florida. Call our offices today for a FREE INITIAL CONSULTATION to confidentially discuss how we can help put this nightmare behind you.
ADDITIONAL RESOURCES
FLORIDA 2017 DISCRETIONARY SALES SURTAX RATES? January 11, 2017, by James Sutton, CPA, Esq.
WHAT SERVICES ARE SUBJECT TO SALES TAX IN FLORIDA? May 1, 2012, by James Sutton, CPA, Esq.
GO TO JAIL FOR NOT PAYING FLORIDA SALES TAX?, published November 3, 2013, by James Sutton, CPA, Esq.
IS RENT SUBJECT TO FLORIDA SALES TAX?, published January 26, 2015, by Jerry Donnini, Esq.
FLORIDA HISTORICAL SALES TAX RATES, November 8, 2012, by James Sutton, CPA, Esq.