What Did Voters Approve?
Sumter County voters approved a 2% tourist development tax on November 3, 2026, with 59% voting yes (Villages-News, November 3, 2026). The county had repealed its earlier version effective September 30, 2020 (Sumter County). Here is what is known so far for owners who rent homes near The Villages.
When Does It Start?
County planning documents list an effective date of January 1, 2027, the first day of the second month after the November referendum (Sumter County agenda item). A final county announcement confirming that date has not been published yet, so watch the county's official page.
Which Stays Owe It?
The tax applies to rentals of six months or less, under Florida Statutes 125.0104. The county lists hotels, motels, vacation homes, apartments, condos, duplexes, RV parks, mobile home parks, and similar lodging as covered (Sumter County). It is paid by the renter and collected by the owner or host.
What About Monthly Snowbird Stays?
A one, two, or three month seasonal rental is still six months or less, so it is generally a transient rental under the statute. The county also says rentals exempt from sales tax are exempt from this tax (Sumter County agenda item). Ask a tax professional how your specific lease is treated. Our snowbird monthly stays guide covers lease minimums and other seasonal rental rules.
What Charges Are Taxed?
The county lists room rates, mandatory cleaning fees, non-refundable pet fees, and resort or amenity fees (Sumter County agenda item).
How Does It Stack With Other Taxes?
The new 2% tourist tax is added on top of state sales tax and the county surtax. Florida's state sales tax on transient rentals is 6% (Florida Department of Revenue). Sumter County's discretionary sales surtax is 1% (DOR Form DR-15DSS). Confirm current rates before you set up billing.
Who Collects and Files It?
County documents say collections are planned to be received by the Sumter County Tax Collector and returned to the county monthly (Sumter County agenda item). Registration steps, forms, and filing due dates have not been announced yet. State sales tax and surtax are still filed with the Florida Department of Revenue.
Will Airbnb or VRBO Collect It for Me?
Not yet announced. Platforms often collect some Florida taxes, but whether they will collect the new Sumter tax depends on agreements that have not been published. Check your host dashboard and the county before assuming it is covered.
What If the Home Is in Lake or Marion County?
This tax covers Sumter County only. Parts of The Villages sit in Lake and Marion counties, which have their own tourist taxes and surtaxes (DOR lists a 1% surtax for Lake and 1.5% for Marion). Check with those counties directly. Our towns comparison shows which county each nearby town is in.
What Should I Do Now?
Confirm your property's county, then check with the Sumter County Tax Collector or a tax professional before January. If you rent to seasonal guests, our 55+ guest and lease rules guide covers who can be on a lease.