Pursuant to sections 125.0104 and 212, Florida Statutes, every person who rents leases, or lets for consideration in any living quarters or accommodations in any hotel, apartment hotel, motel, resort motel, apartment, apartment motel, rooming house, mobile home park, recreational vehicle park, condominium, or timeshare resort for a term of 6 months or less is exercising a privilege which is subject to taxation under this section, unless such person rents, leases, or lets for consideration any living quarters or accommodations which are exempt according to the provisions of chapter 212.
Any property owner taxable under this section who either by himself or herself or through the person’s agents or employees, fails or refuses to charge and collect the taxes from the person paying any rental or lease is, in addition to being personally liable for the payment of the tax, guilty of a misdemeanor in the first degree, punishable by a definite term of imprisonment not to exceed 1 year. Repeat offenses may constitute a felony.
To anonymously report a rental evader please complete the form below. The information given will not be shared with anyone outside of the Revenue Division.