Live Chat
Osceola Sectional Hero
Administration Building - Commission Auditor
Phone
407-742-6400
Address
1 Courthouse Square,
Suite 4600
Kissimmee, FL 34741

Exemptions

Military Personnel on Active Duty - Military personnel on active duty are exempt. To qualify for the exemption, the military personnel must present either (1) a copy of the official travel orders; or (2) a copy of an overflow certificate issued to military personnel on active duty status. Military personnel that are not under officials orders must pay the Tourist Development Tax. Refer to 12A-1.038 and 12A-1.061, Florida Administrative Code.

Federal Government Employees - Employees of the Federal Government or its agencies are exempt. The employee is exempt when: 1) the Federal Government pays for the rental charges or reimburses employee; 2) employee does not use the transient accommodations for personal purposes; and 3) the employee provides a worn written statement affirming that the U.S. Government will either pay the rental charges directly to the hotel or reimburse the federal employee. Refer to 12A-1.038 and 12A-1.061, Florida Administrative Code.

Employees of the State, County, City or any other Political Subdivision of the State - Employees of the State of Florida, counties, cities and any other political subdivision of the State are exempt when: 1) the rental charges are billed directly to and paid directly by the government unit; 2) the employee does not use the transient accommodation for personal purposes; and 3) provide proper documentation as illustrated on 12A-1.038, Florida Administrative Code. Rental charges paid with the personal funds of the employee are taxable even if the employee is reimbursed by the governmental unit. Refer to 12A-1.038 and 12A-1.061, Florida Administrative Code.

Authorized Representatives of Entities Holding a State of Florida Certificate of Exemption - Authorized representatives of entities holding Florida Certificate of Exemption are exempt when: 1) the rental charges are billed directly to and paid directly by the exempt entity; 2) the employee does not use the transient accommodation for personal purposes; and 3) the employee provides proper documentation as illustrated on 12A-1.038, Florida Administrative Code. Rental charges paid with the personal funds of the representative are taxable even if the representative is reimbursed by the exempt entity. Refer to 12A-1.038 and 12A-1.061, Florida Administrative Code.

Foreign Diplomats - Foreign diplomats and consular personnel are exempt when diplomats and consular personnel seeking an exemption from Tourist Development Tax present to the vendor a tax exemption card issued to the individual by the United States Department of State. Selling dealer must maintain a copy of both sides of the tax exemption card; or the following information as shown on the tax exemption card issued to the purchaser: mission name, name of purchaser, date of sale, amount of sale, stripe color code or other indication of the level of exemption, expiration date, the tax exemption number, and the United States Department of State card number. Refer to 12A-1.0015, Florida Administrative Code.

Full Time Students - Full-time students enrolled in an institution offering postsecondary education who reside in transient accommodations are exempt. A full time student is one taking the number of hours or courses to constitute full time by his or her educational institution. To qualify for this exemption, the student must provide: 1) A written declaration of an appropriate official of the institution declaring the student a full time student. Refer to 12A-1.061, Florida Administrative Code, to obtain a suggested written declaration that may be presented to the hotel by the student.

Exemption Continuous Residence:  A person that has continuously resided at any transient accommodation for a period of longer than six months and has paid the applicable tax due on the rental charges or room revenues for the first six months is exempt as long as the person continues to reside at the same transient accommodation. Refer to 12A-1.061, Florida Administrative Code.

Bona Fide Written Leases:  Transient accommodations that are leased under the terms of a bona fide written lease for periods longer than six months are exempt and should not be reported on the Tourist Development Tax returns. Refer to 12A-1.061, Florida Administrative Code.