Taxes›Florida›Hillsborough County

Hillsborough County
short-term rental taxes.

Tax and permit requirements for Hillsborough County. Use your full address to find its governing authorities.

Outside city limits: what you need to do in unincorporated Hillsborough County

From the linked source

To do
Meet the local rental conditions
County LDC restricts rentals <7 nights to commercial/lodging/mixed-use zones (residential zones require 7-night min).
To do
Get the Hillsborough County short-term rental license or registration
The record does not state the fee or term. The licensing office lists both.
To do
Register for your Florida sales tax account
Sales tax and any discretionary sales surtax on transient rentals are always reported and paid to the Florida Department of Revenue (Form DR-15), so you need a Department sales tax account. Confirm registration and any county tourist tax account before renting.
State source
To do
Airbnb, Vrbo and Booking.com collect the 6% Hillsborough County occupancy tax for you
That is per the record. On direct bookings, you collect and remit it yourself.
To do
File monthly returns for direct bookings
The record does not state the due day; the tax office's calendar has it. If every booking goes through a collecting platform, ask the tax office whether you still file.

Verify each step with the authority before you file or apply. Source

Get a reminder before each monthly Hillsborough County return is due

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Before you use these figures

Rental eligibility

Rental conditions are recorded for unincorporated Hillsborough County. County LDC restricts rentals <7 nights to commercial/lodging/mixed-use zones (residential zones require 7-night min).

Check the recorded local source

What to know.

The record for Hillsborough County lists a 6% occupancy tax. City and district taxes are shown separately, on top of the 6% Florida state sales tax. Browse the local guides below and check your address. County discretionary sales surtax and local transient rental taxes may apply in addition.

At a glance.

County tax: 6%
State tax: 6%
Highest recorded city rate: Not available
Cities tracked: 3

The highest recorded city rate describes the available dataset. It is not a legal maximum or the full tax due for an address.

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Tax details

Exemptions, penalties, filing information, and effective dates from the linked sources.

Hillsborough: Recorded exemptions

Applies to the rental or lease of living, sleeping, or housekeeping accommodations for a term of six months or less; the local tax is in addition to the 6% state sales tax and any applicable discretionary sales surtax (FL DOR DR-15TDT, R. 10/26).

Hillsborough: Recorded remittance instructions

Hillsborough County Tax Collector; file/pay via TouristExpress https://hillsborough.county-taxes.com/tourist

Hillsborough: Recorded filing schedule

Filing frequency: Monthly.

Source for these notes: hillstaxfl.gov: tourist development

How county vs. city works here

The recorded county rate is 6%
The occupancy-tax rate for Hillsborough County is 6%. Use your address to find the applicable jurisdiction. Platforms collect this tax; filing duties are listed separately.
Check the rules for your local area
Open a city guide below for city and special district requirements.
Outside city limits, the county rules apply
The list under "Outside city limits" above is what Hillsborough County requires there. Special district rules may also apply.

Sources & confidence

How we collect and check this information · Report a problem with this page

FigureValueSourceStatus

Hillsborough County occupancy tax6%

Source

Source linked

Florida state sales tax6%

Source

Source linked

Sources for the county taxes and local requirements shown above.

Cities in Hillsborough County

Browse local tax and permit requirements or look up your full address.

Outside city limits (unincorporated Hillsborough County)? See what the county requires or Look up your exact address

Communities outside city limits

Unincorporated communities in Hillsborough County include Apollo Beach, Balm, Bloomingdale, Brandon, Carrollwood, Cheval, Citrus Park, Dover, East Lake-Orient Park, Egypt Lake-Leto, Fish Hawk, Gibsonton, and 18 more. An address in one of them is outside city limits, so Hillsborough County rules apply. These are Census-designated places, not separate tax authorities.