FL – Highlands County tourist development tax rate hike announced

The Florida tourist development tax rate in Highlands County is increased from 4% to 5% effective August 1, 2023.

Combined Tax Rate
Beginning August 1, 2023, dealers must collect a combined tax rate of 12.5% on transient rental transactions in Highlands County. The combined tax rate of 12.5% is composed of:

the 6% state sales tax;

the 5% tourist development tax;

the 1% local government infrastructure surtax; and

the 0.5% school capital outlay surtax.

Taxpayers should report the Highlands County tourist development tax along with sales tax on Line D of the Florida Sales and Use Tax Return (Form DR-15).

Adoption of Ordinance
The Highlands County Board of County Commissioners adopted Ordinance No. 22-23-24 increasing the tourist development tax rate. Tax Information Publication, No. 23A01-18, Florida Department of Revenue, July 21, 2023