Manatee and Sarasota Tourist (Bed) Tax: A Host Guide
Short stays of six months or less in Manatee and Sarasota counties carry 13 percent in lodging taxes on top of the rent: the 6 percent county tourist development tax (Manatee's rose from 5 percent on January 1, 2025), the 6 percent Florida sales tax and a 1 percent county surtax. You, the host, collect it from guests and remit it, and Airbnb and Vrbo do not remit the county 6 percent for you here. This guide breaks down the three pieces that make up that total, who you remit each piece to in each county, and how to register. It is general guidance and not legal or tax advice, so confirm specifics with the official sources linked below.
What adds up to about 13 percent
On a short-term stay (six months or less) in either Sarasota or Manatee County, three taxes stack on top of the rent. First is the county Tourist Development Tax (TDT), also called the bed tax or resort tax, which is 6 percent in both counties. Second is Florida's 6 percent state sales tax on transient rentals. Third is the local 1 percent discretionary sales surtax, which both Sarasota and Manatee charge. Add them together: 6 + 6 + 1 = 13 percent. Important to know if you operate in Manatee: the county TDT rose from 5 to 6 percent effective January 1, 2025, after voters approved the increase, so the combined rate there is now 13 percent rather than the old 12 percent. Use the interactive tax calculator on this page to plug in a nightly rate and see the exact tax owed. This page is part of our broader /vacation-rental-rules hub covering rules across the Sarasota-Bradenton area.
The tax applies to more than just the nightly rate
A common mistake is collecting tax only on the room rate. In Florida, the taxable rent includes most mandatory charges that are part of the rental. The Sarasota County Tax Collector lists examples such as cleaning fees, pet fees, accidental damage insurance, roll-away bed fees, and utility fees as taxable when they are included in the rent. So if you charge a guest 1,000 dollars for the stay plus a 150 dollar cleaning fee, tax is generally due on the full 1,150 dollars, not just the 1,000. Build that into your pricing and your payout math so you are not absorbing tax you forgot to collect. The same taxable-rent principle applies whether your property is on /vacation-rental-rules/siesta-key, /vacation-rental-rules/anna-maria-island, or anywhere else in the two counties.
Who collects and who you remit to
You, the host or operator, are responsible for collecting all of it from the guest. But the money goes to two different agencies. The 6 percent county TDT is reported and remitted to your county Tax Collector: the Sarasota County Tax Collector or the Manatee County Tax Collector, depending on where the property sits. The remaining 7 percent (the 6 percent state sales tax plus the 1 percent surtax) is reported and remitted to the Florida Department of Revenue on a Sales and Use Tax Return (Form DR-15). That means you register in two places and file two returns. In both counties returns and payment are generally due monthly, postmarked by the 20th of the month following the collection period to keep your collection allowance and avoid penalty and interest.
Airbnb and Vrbo do NOT remit your local bed tax here
This is the single biggest gotcha in Sarasota and Manatee. Many hosts assume the booking platform handles everything because platforms collect state sales tax in Florida. They do not collect or remit the local 6 percent county Tourist Development Tax in these counties. The Manatee County Tax Collector states plainly that its office does not have agreements with third-party platforms such as Airbnb, HomeAway, or Vrbo, so it is your responsibility to collect and remit the 6 percent tourist tax directly to the county. Practically, that means you must register with the county, collect the 6 percent bed tax yourself (often by adding it as a fee or building it into your rate), and file county returns even though Airbnb shows tax on the guest receipt. Do not double-count: confirm exactly which taxes your platform remits and which you owe before you assume any piece is covered. Booking direct through a fee-free platform like SRQ Rentals keeps this clean because you control the full collection.
The six-month exemption for bona fide leases
Tourist and transient rental taxes apply only to rentals of six months or less. Under Florida law, rental charges paid by a person who entered into a bona fide written lease for continuous residence longer than six months are exempt from the tax. There is also a continuous-residence rule: if a guest has lived at one accommodation for more than six months and paid the tax for those first six months, the rent is exempt starting in the seventh month for as long as they keep residing there. The Department of Revenue is strict about what counts as a bona fide lease, so a true long-term lease with commencement and termination dates and exclusive use of the property is what qualifies, not a string of back-to-back short stays dressed up to look long. If your model is genuinely long-term, keep the signed written lease on file as your proof of exemption.
Getting registered and staying compliant
To collect legally, register for the county Tourist Development Tax with your Tax Collector and register with the Florida Department of Revenue for sales and use tax. Each separate property location must be registered, and if you manage rentals on behalf of owners you typically register as the agent. File on time every period, even zero-dollar months if your account requires it, to avoid penalties. Keep records of taxable rent, the taxes collected, and any exemption documents. Because rates and rules change (Manatee's jump to 6 percent in 2025 is a recent example), verify the current rate before each season against the official sources rather than relying on an old screenshot. For the bigger picture on permits, registration, and area-specific rules, start at the /vacation-rental-rules hub.
Common questions
What is the total tax on a short-term rental in Sarasota or Manatee County?
About 13 percent on stays of six months or less. That is the 6 percent county Tourist Development Tax, the 6 percent Florida state sales tax, and the 1 percent county discretionary sales surtax combined. Manatee's county portion increased from 5 to 6 percent effective January 1, 2025, so both counties now total roughly 13 percent.
Do Airbnb and Vrbo pay my local bed tax for me?
No. In Sarasota and Manatee counties the platforms do not remit the local 6 percent Tourist Development Tax. The Manatee County Tax Collector confirms it has no agreement with third-party platforms, so the host must register, collect, and remit that 6 percent directly to the county. Always verify which specific taxes your platform handles before assuming any portion is covered.
Who do I send the tax to?
Two agencies. The 6 percent county Tourist Development Tax goes to your county Tax Collector (Sarasota or Manatee). The 7 percent state portion (6 percent state sales tax plus 1 percent surtax) goes to the Florida Department of Revenue on Form DR-15. You register and file with both.
Are long-term rentals taxed?
No. The tax applies only to rentals of six months or less. A bona fide written lease for continuous residence longer than six months is exempt under Florida law. Keep the signed lease as documentation, since the Department of Revenue scrutinizes what qualifies as a genuine long-term lease.
Is the tax only on the nightly rate, or on fees too?
On fees too. Mandatory charges that are part of the rent, such as cleaning fees, pet fees, utility fees, and damage insurance, are generally taxable along with the room rate. Calculate tax on the full taxable rent, not just the base nightly price.
When are tourist tax returns due?
Generally monthly. Returns and payment should be postmarked by the 20th of the month following the reporting period. Filing and paying on time preserves your collection allowance and avoids penalty and interest charges.
Area rules pages
This is general guidance for the Sarasota and Manatee County area, not legal advice. Rules change, and what applies to you depends on your exact parcel, its zoning, and your HOA or condo documents. Confirm current requirements with the city or county and the Florida DBPR before you advertise or rent.
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