Broward County Vacation Rental Taxes (2026): Owner Guide

Every short-term stay in a Broward County home or condo carries three taxes. Booking platforms now collect some of them for you, but not always all of them, and the filing rules still apply to you as the owner. Here's how it works in Fort Lauderdale, Hollywood, Wilton Manors, Oakland Park and the rest of the county.

Not tax advice. Rates and platform policies change. Each point links to the official source we checked on October 27, 2026. Talk to your accountant about your own situation.

The three taxes, 13% in total

• Florida state sales tax on transient rentals: 6%, paid to the Florida Department of Revenue
• Broward County discretionary sales surtax: 1%, paid to the Florida Department of Revenue
• Broward County Tourist Development Tax: 6%, paid to Broward County

Sources: Broward's tourist tax rate is 6% and is paid directly to the county, and the 6% state sales tax plus any county surtax always go to the Florida Department of Revenue (Florida DOR, Form DR-15TDT). Broward's 1% surtax runs from January 1, 2019 to December 31, 2048 (Florida DOR, Discretionary Sales Surtax Information).

These taxes apply to stays of six months or less. That covers houses, condos, apartments and timeshares, not only hotels. (Broward County, Tourist Development Tax)

What Airbnb collects for you

Airbnb says it collects and remits Florida state sales tax on behalf of hosts across the state (Airbnb Help, Florida). In Broward, it also collects the 6% Tourist Development Tax on the listing price, including any cleaning fee, for reservations of 182 nights or shorter (Airbnb Help, occupancy tax collection).

Two things to keep in mind:

• Airbnb's Florida tax page also lists the Florida Discretionary Sales Surtax (0.5% to 1.5% depending on the county) among the taxes guests pay on stays of 182 nights or shorter, which covers Broward's 1% surtax on Airbnb bookings (Airbnb Help, occupancy tax collection, checked October 28, 2026). Airbnb still says hosts are responsible for any other tax obligations, so confirm your own filing duties with your accountant.
• Each platform is different. If you take bookings on Vrbo, Booking.com or direct, check that platform's own tax page, and collect and file yourself for any channel that does not remit.

Cities care about this too. Hollywood, for example, will accept a written statement that your platform remits the county tax, but requires your own county account if any platform you use does not. (Hollywood Code, Sec. 119.11)

Registering with Broward County

If you collect any tourist tax yourself, you register with the county's Tourist Development Tax Section using its registration form. The county then assigns a filing frequency: monthly, quarterly, semi-annual or annual. You may also need a Broward County local business tax receipt. (Broward County, Tourist Development Tax; forms)

Filing and due dates

From the county's own return instructions (Broward County, Tax Return Instructions, Rev. 06/26):

• Due on the 1st, late after the 20th of the month following each reporting period. If the 20th falls on a weekend or legal holiday, the next business day applies.
• File for every period, even with no rentals. A zero return is still a return.
• Report gross rental receipts, subtract exempt receipts, and apply the 6% rate.
• Late penalty: 10% for each 30 days or part of 30 days late, up to 50% of the tax due, with a $50 minimum. Interest is added on top.
• Collection allowance: only on returns filed and paid electronically and on time.

The county's online system is called TouristExpress. Returns and payment have to go in on the same day, and unpaid returns are deleted at the end of the day. (Broward County, TouristExpress instructions)

Long stays

Stays longer than six months can be exempt, but only with a genuine written long-term lease. Without one, the first six months of continuous occupancy are taxable and the exemption starts on the first day of the seventh month. (Broward County)

Records and audits

Broward County can audit rental records. Keep every booking statement, platform payout report and tax return, and match what each platform says it remitted against your own numbers each month.

How this fits with your licenses

Your county and state tax accounts are usually the first thing a city asks for. Fort Lauderdale and Hollywood both want proof of them before issuing a vacation rental license:

• Fort Lauderdale Short-Term Rental Registration
• Hollywood, FL Vacation Rental License

Let us handle the paperwork

We manage vacation rentals across Broward and Miami, and we're rated Google 5.0★ and Airbnb Superhost 4.88★. Every home is different, so we'll go through yours with you before we talk numbers.

Book a call with our team · For owners · Fort Lauderdale vacation rental management

Last reviewed October 27, 2026. Rates and rules come from Broward County, the Florida Department of Revenue and Airbnb's Help Center, linked above. This article is general information, not tax or legal advice.