About the Tourist Development Council (TDC)
Funding for Tourist Development Council programs is provided by a “bed tax” paid by overnight visitors to St. Johns County. First established by County ordinance 86-72, the “bed tax” or Local Option Tourist Development Tax (LOTDT) is assessed on short-term transient rentals. Hotel / motel rooms, campground spaces, condominiums, apartments and even private home rentals are subject to the tax if they are rented for six months or less. The current level of the county-wide tax is three percent which generates approximately $5 million annually, Chapter 125.0104 Florida Statutes is the state enabling legislation which includes procedures for implementing the tax and how the proceeds can be used among other things.
Renting to Visitors & the Tourist Development Tax
Have a private home, condominium, or other type of accommodations that you rent or want to rent to visitors? Here’s a link to the St. Johns County Tax Collector’s Office to help you get started with information about the Tourist Development Tax.