Holmes County Increases Tourist Development Tax

The tourist development tax rate on transient rental transactions that occur within Holmes County, Florida soon increases from 2% to 3%. Effective January 1, 2018, the combined tax rate for Holmes County transient rentals will be 10%, composed of the:

  • 6% state sales tax;
  • 3% tourist development tax; and
  • 1% small county surtax.

Application of Tax

The 10% tax must be collected on the rental or lease of living quarters or accommodation in Holmes County for a term of six months or less. Living quarters or accommodations include:

  • hotels;

  • motels;

  • apartment houses;

  • multiple unit structures (e.g., duplex, triplex, condominium);

  • rooming houses;

  • tourist or mobile home courts (e.g., trailer court, RV camp);

  • single family dwellings;

  • garage apartments;

  • beach house or cottages;

  • cooperatively-owned apartments;

  • condominium parcels; and

  • mobile homes.

Transient rentals that are exempt from sales tax are also exempt from the tourist development tax.

Adoption of Local Ordinance

The Holmes County Board of County Commissioners adopted Ordinance No. 17-05 increasing the tourist development tax.

Reporting the Tax

The Holmes County tourist development tax should be reported, along with sales tax, on Line D of the Florida Sales and Use Tax Return (Form DR-15).

Tax Information Publication, No. 17A01-18, Florida Department of Revenue, December 1, 2017, ¶206-333

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All stories by: CCHTaxGroup