Tourist Development Tax Exempt Charges

The following charges are not subject to the tourist development tax:

  • Charges for telecommunication services, including facsimile services.
  • Charges for television system program services, including charges for movies and videotapes, meals and beverages, whether served in the guest’s accommodation or served at a restaurant and charged to the guest’s accommodation bill.
  • Food, drinks, and other items, such as combs, shampoo, playing cards, aspirin, or similar items purchased through a refrigerator or other device located within a guest’s accommodation.
  • Charges for the use of safes or safety deposit boxes located at an establishment’s registration desk. (In room safes are subject to the tourist development tax).
  • Charges, fines, or damage fees for lost or damaged items, such as room keys, towels, linens, dishes, silverware, or other similar items.
  • Charges for admissions, such as golf, tennis, cultural or events, billed separately to a guests accommodation bill. Charges for transportation services.
  • Laundry services charged to a guest or tenant’s accommodation bill.
  • Valet service charged to a guest or tenant’s accommodation bill.
  • Merchandise packaging or delivery service charged to a guest’s accommodation bill, such as flower delivery services or charges for packaging and delivering items for shipment under the direction of the guest (Rule 12A-1.061, F.A.C).