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Administration Building - Commission Auditor
1 Courthouse Square,
Suite 4600
Kissimmee, FL 34741

Charges Not Subject Tourist Development Tax

The following charges are not subject to the Tourist Development Tax when billed separately on the guest bill or folio:

  • 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 sales or safety deposit boxes located at an establishment's registration desk.
  • 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.