Tourist Development Tax

Tourist Development Tax also known as “Bed Tax” or “Resort Tax,” is a 5% tax on rentals or transient lodging of six(6) months or less. This is an addition to Florida Sales Tax collected by the Florida Department of Revenue. The tourist tax is a local option sales tax collected by the Martin County Tax Collector. The tourist tax was approved by the voters in the September 2002 Primary Election Ballot.

All owners and/or operators of a transient facility rented for six(6) months or less must collect Tourist Development Tax from tenants or guests, and remit to the Tax Collector. For an application or return contact the Tax Collector’s office.

Tourist Development Tax strengthens the local economy by creating jobs and enhancing the environment.

About Tourist Development Tax

View Rules and Regulations Exempt Rentals
View Taxable Room Revenue

Guiding Principles of the Tourist Development Tax

  • Tourism can help diversify the County economy.

  • County support is needed for tourism to be successful.

  • Martin County already has attractions that can draw visitors.

  • Planning and evaluation of tourism is a continuous process.

  • Leadership and a formal organization are needed to make Martin County a tourist destination.

  • Tourism may open the door to other economic development activities.

  • Tourism is service oriented, thus making it labor-intensive.

  • Tourism may require up-front investments from the public sector, such as improved buildings, roads, and other infrastructure.

For more information about Martin County, Florida, see Visit Martin County.

Public Records

Tourist Development Tax, like sales tax, is confidential information and is exempt from public records law.

Application for Tourist Tax
Older pile of books tied together with old string with bow on top