The lodging tax, and the part Airbnb is not paying for you.

Three, on any stay of six months or less. State sales tax at 6%, the county’s discretionary sales surtax, and the county tourist development tax — often called the bed tax or resort tax. The first two are filed with the Florida Department of Revenue and the third is usually filed directly with the county tax collector, on separate accounts with separate returns. In Osceola County the three come to 13.5% combined; in Polk it is around 12%; in Lee County, which covers Fort Myers, about 11.5%. Rates are set locally and do get revised, so confirm yours before filing.

Partly, and the gap is the problem. Platforms have agreements with the state and with some counties but not all, and the arrangements change. It is entirely normal for a platform to remit state sales tax automatically while leaving the county tourist development tax for the host to register for and file every month. Read your payout statements to see what is actually being collected on your behalf rather than assuming it is everything — when a county assesses unpaid tax, it assesses the owner.

Then your taxable revenue is lower than your gross, and the tax comes out of what you thought was income rather than sitting on top of it. Set the toggle to “tax included” and the calculator backs it out for you. At 13.5%, a $52,000 year quoted tax-inclusive is really about $45,800 of rental revenue and $6,200 of tax you are holding on somebody else’s behalf. Hosts who do not separate the two tend to discover it at filing time.

Generally monthly, with both the state and the county return due by the 20th of the following month, and late filing drawing penalties and interest. Some filers with low volume qualify for quarterly filing. Registration comes first — you need an account with the Department of Revenue and, in most counties, a separate tourist tax account before the first return is due.