Basic Tax Exemptions
Long-Term Exemptions:
If a written long-term rental (LTR) lease for terms of longer than six months was executed, that tenant is exempt from paying Tourist Development Tax (TDT). Six-month leases and month-to-month rentals are subject to the tax. If a month-to-month tenant stays longer than six months, they become exempt beginning with the seventh month based on continuous stay establishing a LTR exemption, but the tenant must pay the TDT the 1st 6 months of that stay prior to qualifying for a LTR continuous stay exemption.
Other Exemptions:
Rentals made for business purposes by government-employed individuals, non-profit organizations, etc. may be exempt if certain conditions are met. Examples of tax-exempt rentals & your requirements for exempting these rentals are available in the Exempt Rentals: Rules & Regulations. Additional details may be obtained from either the FL Dept. of Revenue (DOR) or the Walton Co. TDT Dept.
Also, other exemptions may apply for specific situations such as military orders, % of long-term renters at RV parks, etc. Additional details about other exemptions can be obtained from either the FL DOR or the Walton Co. TDT Dept.
Contact info for FL DOR can be found here in Other Agencies to Contact.