Tourist Tax Math: Bradenton STR Returns Explained

Running a short-term rental in Bradenton can be a great investment, but the tax math can trip you up fast. You want to charge the right amount, stay compliant, and keep more of what you earn. In this guide, you’ll learn exactly which taxes apply, how to register, when to file, and how to calculate each return with simple, real numbers. Let’s dive in.

What taxes apply in Bradenton

Short-term rentals for six months or less are a taxable activity in Florida. The charge is split between a county tourist tax and state sales and use tax. You collect these taxes from guests and remit them to two different agencies. See Florida’s Local Option Tourist Development Act for the legal basis for the tourist tax. Florida statute overview

The 13 percent split

• Manatee County Tourist Development Tax (TDT): 6% on taxable receipts. You remit this to the Manatee County Tax Collector. Manatee tourist tax overview
• Florida sales and use tax in Manatee County: 7% on the same taxable base. You remit this to the Florida Department of Revenue. The county presents the sales and use portion as 7%. Manatee tourist tax overview
• Combined effective charge: 13%. You collect it from the guest. You are responsible for ensuring both portions get to the right agency. Manatee tourist tax overview

Who must register

Most STR hosts need accounts with multiple agencies. Plan your setup in this order:

1. Florida Department of Revenue Sales Tax Certificate. Filing and registration basics
2. Manatee County Tourist Tax account. County registration and portal
3. DBPR transient public lodging license, if your use fits Florida’s definition. DBPR licensing context
4. City of Bradenton Certificate of Registration and local business tax receipt if the property is inside city limits. The city applies local rules and requires registration when a property is rented three or more times per year for periods of less than 30 days. City vacation rental page

What counts as taxable

The taxable base is broad. If a guest must pay a charge to stay, it is usually taxable. This includes the nightly rate and most mandatory fees. Taxable items guidance

• Nightly or weekly rent
• Mandatory cleaning fees
• Mandatory reservation or administration fees
• Mandatory pet or resort fees
• Mandatory, nonrefundable insurance add-ons

Optional, refundable add-ons may be treated differently, but this depends on how the charge is structured. Keep clear documentation and verify with the Florida DOR or the Manatee County Tax Collector. Taxable items guidance

Step-by-step math for one booking

Use this simple framework to price and file with confidence.

Example: one booking with a mandatory cleaning fee

1. Add up taxable receipts: $1,000 rent + $150 cleaning = $1,150 taxable base.
2. Calculate Manatee TDT: 6% of $1,150 = $69.00. County rate reference
3. Calculate sales and use tax: 7% of $1,150 = $80.50. County rate reference
4. Total tax to collect from guest: $149.50 (13% of $1,150). Your pre-expense net from the booking: $1,150 minus $149.50 = $1,000.50.

If you issue a full or partial refund later, adjust your returns for the period that the refund applies to and keep matching records. Refund and return guidance

Filing returns and deadlines

Manatee County and Florida DOR have separate filing systems. Some accounts file monthly and some quarterly. Returns are due by the first day of the month that follows the period and are late after the 20th. Zero returns are required when you have no rentals. Deadlines and frequency

• File Manatee TDT through the county portal on your schedule. Manatee filing page
• File sales and use tax through the Florida DOR on your DOR schedule. Filing basics
• On-time electronic filers can take a 2.5% collection allowance, up to $30 per month if you qualify. Collection allowance details
• Late filing or payment triggers a 10% penalty or $50 minimum, plus daily interest at DOR rates. Late payments can also forfeit your allowance. Penalties and interest

Platforms and common pitfalls

Do not assume platforms collect for you. Manatee County states it does not have agreements with third-party marketplaces, so you remain responsible for the Manatee TDT unless you have written proof and can reconcile the amounts. Always confirm who collects which tax and keep records. Platform notice

Common issues to avoid

• Listing before you register with DOR and the county
• Missing tax on mandatory fees like cleaning or reservation charges
• Skipping zero returns in slow months and triggering the $50 minimum penalty
• Not reconciling platform statements, payouts, and your filed returns each month
• Missing the City of Bradenton certificate or business tax receipt for properties inside city limits City vacation rental page

Quick compliance checklist

• Register with the Florida DOR for a Sales Tax Certificate. How to register
• Open a Manatee County TDT account and set your filing frequency. County registration
• Apply for a DBPR transient lodging license if required. DBPR licensing context
• If inside Bradenton city limits, secure the City Certificate of Registration and a local business tax receipt. City requirements
• Decide who collects and remits taxes. Confirm platform or manager responsibilities in writing and reconcile monthly. Platform notice
• Charge tax on mandatory fees and keep detailed booking, payout, and refund records for at least 3 to 5 years. Recordkeeping guidance
• File by the due date and take the collection allowance if eligible. Avoid filing after the 20th to prevent penalties. Deadlines and penalties

Why this matters locally

TDT revenue funds tourism promotion and related county projects. Manatee County increased the TDT to 6% effective January 1, 2025 after a 2024 voter approval, so make sure your listing and ledgers reflect the current rate. County tourism overview and rate context

Ready to run your numbers with confidence or explore the best Bradenton neighborhoods for short-term rental potential? Reach out to Laura Millslagle for investor-minded guidance, neighborhood insight, and a clear path from offer to compliant operations.

FAQs

What is the combined tax rate for Bradenton short-term rentals in 2025?

• The combined rate is 13% on taxable receipts, made up of 6% Manatee County TDT and 7% Florida sales and use tax. County rate reference

Do I need a City of Bradenton certificate for a vacation rental inside city limits?

• If the property is within city limits and is rented three or more times per year for periods of less than 30 days, you need a City Certificate of Registration and a local business tax receipt. City vacation rental page

Are cleaning fees taxable on Bradenton STR bookings?

• Yes, mandatory cleaning fees and other required charges are generally taxable as part of the rental. Optional, refundable add-ons may differ based on structure and documentation. Taxable items guidance

When are Manatee County tourist tax returns due for STRs?

• Returns are due by the first of the month after the period and late after the 20th; zero returns are required when there is no activity. Deadlines and frequency

Does a platform like Airbnb or VRBO remit Manatee County TDT for me?

• Manatee County reports no agreements with third-party platforms for TDT collection, so you remain responsible unless you have written proof and reconciled records. Platform notice