Airbnbによる宿泊税回収・納付代行（米フロリダ州）

ステート・オブ・フロリダ

Guests who book Airbnb listings that are located in the State of Florida will pay the following taxes as part of their reservation:

• Florida Transient Rental Tax: 6% of the listing price including any cleaning fee for reservations 182 nights and shorter. 詳しくは、フロリダ州税務局のウェブサイトをご覧ください。
• Florida Discretionary Sales Surtax: 0.5%-1.5% of the listing price including any cleaning fee for reservations 182 nights and shorter. 州は州全体で6%の税金と地方税0.5-1.5%の両方を課しています。税金は郡によって異なります。 詳しくは、フロリダ州税務局のウェブサイトをご覧ください。
• County Tourist Development Taxes collected by the State: 2 -5% of the listing price including any cleaning fee for reservations 182 nights and shorter. ブラッドフォード、シトラス、コロンビア、デソト、ディクシー、フランクリン、ガズデン、ギルキスト、グレーズ、ハミルトン、ハーディン、ハーディー、ヘンドリー、ハイランズ、Holmes、Jackson、Jefferson、Levy、Madison、Okeechobee、Sumter、Wakulla、ワシントンを含む23の郡税を管理しています。

アラチュア郡

Guests who book Airbnb listings that are located in Alachua County, FL will pay the following tax as part of their reservation:

• Alachua County Tourist Development Tax: 5% of the listing price including any cleaning fee, for reservations 182 nights and shorter. For detailed information, please visit the Alachua County Tax Controller website.

ブレバード郡

Guests who book Airbnb listings that are located in Brevard County, FL will pay the following taxes as part of their reservation:

• Brevard County Tourist Development Tax: 5% of the listing price including any cleaning fee for reservations 182 nights and shorter. 詳しくは、Brevard Tax Collectorのウェブサイトをご覧ください。

ブロワード郡

ゲストは、フロリダ州ブロワード郡にあるAirbnbのリスティングを予約すると、予約の一環として以下の税金が支払われます。

• Broward County Tourist Development Tax: 6% of the listing price including any cleaning fee for reservations 182 nights and shorter in Broward County. For detailed information, please visit the Broward County website.

シャーロット郡

ゲストは、フロリダ州シャーロット郡にあるAirbnbのリスティングを予約すると、次の税金が予約の一環として支払われます。

• Charlotte County Tourist Development Tax: 5% of the listing price including any cleaning fee, for reservations 182 nights and shorter. For detailed information, please visit the Charlotte County Tax Controller website.

Clay County

Guests who book Airbnb listings that are located in Clay County, FL will pay the following tax as part of their reservation:

• Tourist Development Tax: 5% of the listing price including any cleaning fee, for reservations 182 nights and shorter. For detailed information, please visit the Clay County Tax Collector website.

コリアー郡

Guests who book Airbnb listings that are located in the County of Collier, FL will pay the following tax as part of their reservation:

• Tourist Development Tax: 5% of the listing price including any cleaning fee, for reservations 182 nights and shorter. For detailed information, visit the County of Collier Tax Collector website.

ヘルナンド郡

Guests who book Airbnb listings that are located in Hernando County, FL will pay the following taxes as part of their reservation:

• Hernando County Tourist Development Tax: 5% of the listing price including any cleaning fee for reservations 182 nights and shorter. For detailed information, please visit the Hernando County Comptroller website.

ヒルズボロー郡

ゲストは、フロリダ州ヒルズボロ郡にあるAirbnbのリスティングを予約すると、以下の税金が予約の一環として支払われます。

• Hillsborough County Tourist Development Tax: 6% of the listing price including any cleaning fee for reservations 182 nights and shorter. For detailed information, please visit the Hillsborough County Tax Collector website.

インディアン・リバー郡

Guests who book Airbnb listings that are located in Indian River County, FL will pay the following taxes as part of their reservation:

• Indian River County Tourist Development Tax: 5% of the listing price including any cleaning fee for reservations 182 nights and shorter. For detailed information, please visit the Indian River County Clerk of Circuit Court website.

レイク・カウンティ

Guests who book Airbnb listings that are located in Lake County, FL will pay the following tax as part of their reservation:

• Tourist Development Tax: 4% of the listing price including any cleaning fee, for reservations 182 nights and shorter. For detailed information, visit the Lake County Tourist Development Tax website.

リー郡

ゲストは、フロリダ州リー郡にあるAirbnbのリスティングを予約すると、予約の一環として以下の税金が支払われます。

• Lee County Tourist Development Tax: 5% of the listing price including any cleaning fee for reservations 182 nights and shorter. 詳しくは、Lee Clerkのウェブサイトをご覧ください。

レオン郡

Guests who book Airbnb listings that are located in Leon County, FL will pay the following tax as part of their reservation:

• Tourist Development Tax: 5% of the listing price including any cleaning fee, for reservations 182 nights and shorter. For detailed information, please visit the Leon County Tax Collector's website.

マイアミ・デイド郡

Guests who book Airbnb listings that are located in Miami - Dade County will pay the following taxes as part of their reservation:

• Tourist Development Room Tax: 2% of the listing price including any cleaning fee for reservations 182 nights and shorter in Miami - Dade County. この税金は、マイアミビーチ、バルハーバー、サーフサイドの予約には適用されません。 詳しくは、マイアミ・デイド郡税務署のウェブサイトをご覧ください。
• Professional Sports Franchise Facility Tax: 1% of the listing price including any cleaning fee for reservations 182 nights and shorter. この税金は、マイアミビーチ、バルハーバー、サーフサイドの予約には適用されません。 詳しくは、マイアミ・デイド郡税務署のウェブサイトをご覧ください。
• Convention Development Tax: 3% of the listing price including any cleaning fee for reservations 182 nights and shorter in Miami - Dade County. この税金は、バルハーバーとサーフサイドにある予約には適用されません。 詳しくは、マイアミ・デイド郡税務署のウェブサイトをご覧ください。

オレンジ郡

ゲストは、フロリダ州オレンジカウンティにあるAirbnbのリスティングを予約すると、予約の一環として以下の税金が支払われます。

• Orange County Tourist Development Tax: 6% of the listing price including any cleaning fee for reservations 182 nights and shorter. For detailed information, please visit the Orange County Comptroller website.

パスコ郡

フロリダ州パスコ郡にあるAirbnbのリスティングを予約するゲストは、予約料金として以下の税金を支払います。

• パスコ郡観光開発税： 182泊以下の予約の清掃料金（清掃料金込み）の5%。 詳しくは、Pasco County Tax Collectorのウェブサイトをご覧ください。

ピネラス郡

Guests who book Airbnb listings that are located in Pinellas County, FL will pay the following taxes as part of their reservation:

• Pinellas County Tourist Development Tax: 6% of the listing price including any cleaning fee for reservations 182 nights and shorter. For detailed information, please visit the Pinellas County Tax Collector website.

ポーク郡

ゲストは、フロリダ州ポーク郡にあるAirbnbのリスティングを予約すると、予約の一環として以下の税金が支払われます。

• Polk County Tourist Development Tax: 5% of the listing price including any cleaning fee for reservations 182 nights and shorter. For detailed information, please visit the Polk County Tax Collector website.

パットナム郡

Guests who book Airbnb listings that are located in Putnam County, FL will pay the following taxes as part of their reservation:

• Putnam County Tourist Development Tax: 4% of the listing price including any cleaning fee for reservations 182 nights and shorter. For detailed information, please visit the Putnam County Tax Collector website.

サラソタ郡

Guests who book Airbnb listings that are located in Sarasota County, FL will pay the following taxes as part of their reservation:

• Sarasota County Tourist Development Tax: 6% of the listing price including any cleaning fee for reservations 182 nights and shorter. For detailed information, please visit the Sarasota County Tax Collector's website.

セミノール郡

Guests who book Airbnb listings that are located in Seminole County, FL will pay the following tax as part of their reservation:

• Tourist Development Tax: 5% of the listing price including any cleaning fee, for reservations 182 nights or shorter. For detailed information, please visit the Seminole County Tourist Tax website.

テイラー郡

ゲストは、フロリダ州テイラー郡にあるAirbnbのリスティングを予約した場合、以下の税金が予約の一環として支払われます。

• Taylor County Tourism Development Tax: 5% of the listing price including any cleaning fee for reservations 182 nights and shorter. For detailed information, please visit the Taylor County Tax Collector website.

ヴォルシア郡

Guests who book Airbnb listings that are located in Volusia County, FL will pay the following tax as part of their reservation:

• Tourist Development Tax: 6% of the listing price including any cleaning fee, for reservations 182 nights and shorter. 詳しくは、ヴォルシア郡のウェブサイトをご覧ください。

サーフサイド

ゲストは、フロリダ州サーフサイドの町にあるAirbnbのリスティングを予約すると、予約の一環として以下の税金が支払われます。

• Surfside Resort Tax: 4% of the listing price including any cleaning fee for reservations 182 nights and shorter. For detailed information, please visit the Town of Surfside website.

Airbnbによる宿泊税回収・納付代行の仕組みについて詳しくはこちらをご覧ください。

注：これらの地域に所在するホストは、州および市の管轄区域を含む他のすべての納税義務を評価する責任があります。 また、これらの地域にリスティングを掲載しているホストのみなさまには、サービス利用規約に基づくAirbnbとの契約を確認し、Airbnbが代わりに税金を徴収・納付できるようにする宿泊税に関する規定をよく理解し、手続きの仕組みを説明していただく必要があります。 これらの規定に基づき、ホストは、Airbnbが宿泊税の徴収を容易にすることを決定した管轄区域において、Airbnbがホストに代わって宿泊税の徴収と納付を行うよう指示し、権限を付与します。 適用法によりAirbnbがホストに代わって徴収・納付する税金が免除されているとホストが判断した場合、ホストは予約を承認することにより、その免除を放棄することに同意したものとみなされます。 ホストが免除の放棄を希望しない場合、ホストは予約を承認すべきではありません。