In addition to the property taxes that every homeowner has to pay (similar to the old U.K. system of rates), a tax based on the gross rents received must be collected for any rentals of 180 days or less.
This tax is made up of :

1. A 4-5% Tourist Development Tax
2. A 6-7% State of Florida Sales Tax Total: 12% of gross rentals. Normally these taxes are charged on top of the rents and paid by the tenants - much the same as would take place with a hotel or motel. We collect these taxes and submit them to the appropriate agencies on a monthly basis in compliance with the law. We also have all the appropriate forms on hand and will ensure that you are properly registered. We collect and pay all Sales Resort Tax on the rental income it generates for your property. It is the responsibility of the owner to declare the rental income achieved on Owner Bookings and to pay the relevant sales tourist tax, unless instructing us as the management company to pay the amount due to the relevant county tax office.