TDC Budget & Tax

Funding

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 five percent, which is outlined in County Ordinance 21-34. 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.