Florida Hotel Tax Exempt Form: DR-5, DR-14, and Payment Rules

The Florida hotel tax exempt form that hotels actually want to see is Form DR-14, the Consumer’s Certificate of Exemption issued by the Florida Department of Revenue. You get one by filing Form DR-5 (the application) with the Department, waiting for approval, and then presenting the DR-14 at check-in. Two forms, two different jobs: DR-5 goes to the state, DR-14 goes to the hotel. The exemption covers Florida’s 6% state sales tax on transient rentals under Chapter 212.¹

Local tourist development taxes (the county “bed tax”) are authorized under a separate chapter, so whether your DR-14 removes those charges depends on the county’s ordinance. Most hotels drop all tax lines when they see a valid certificate, but confirm with the county tax collector if the local piece matters to your budget.

Who Qualifies for the Certificate

Florida Statute 212.08 lists the entities that can hold a Consumer’s Certificate of Exemption:²

The United States government and its agencies
States, counties, municipalities, and political subdivisions
501(c)(3) nonprofits, for purchases furthering their exempt mission
Religious institutions with an established place of worship and regular services
State-supported schools, colleges, and universities
Qualified veterans’ organizations and their auxiliaries
Nonprofit youth development organizations incorporated under Chapter 617

A common misconception: holding a 501(c)(3) letter from the IRS is not the same as holding a Florida exemption certificate. Until the Department of Revenue issues your DR-14, a hotel has no authority to drop the tax.

Applying With Form DR-5

Form DR-5, the Application for a Consumer’s Certificate of Exemption, is filed with the Florida Department of Revenue.³ The application asks for the organization’s legal name, mailing address, and Federal Employer Identification Number.

Attach documentation that matches your entity type. Governmental entities include a copy of the statute or law that created the agency, county, municipality, or political subdivision.³ Nonprofits attach the IRS determination letter confirming current 501(c)(3) status. Religious institutions may need to show evidence of an established physical place of worship holding regular services.

Once approved, the Department issues Form DR-14. The certificate is valid for five years.³

Using Form DR-14 at Check-In

Present the DR-14 when you check in, or better, send it to the hotel ahead of time. Many chains let you upload the certificate through the booking portal or email it to a group coordinator, which spares you a discussion at the front desk.

The name on the certificate must match the entity being billed. A mismatch gives the hotel a reason to deny the exemption, because a hotel that accepts a certificate in good faith is protected from later liability, but only if the certificate appears valid and current on its face.⁴ The hotel will keep a copy for its records and may verify the certificate through the Department of Revenue’s online lookup.

The Payment Rule That Trips People Up

This is where most exemption claims fall apart. Florida requires that the organization’s own funds pay for the room. An employee who pays with a personal credit card and expects reimbursement later owes tax on the stay, and that applies to state and local government employees and nonprofit employees alike.⁴

Payment methods that satisfy the rule:

A credit or debit card issued in the organization’s name
A check drawn on the organization’s bank account
A government warrant
A government-issued P-Card, which Florida treats as direct payment by the governmental unit⁴

State and county employees regularly assume the flexibility given to federal travelers applies to them. It doesn’t.

Federal Employees Play by Different Rules

Authorized federal employees on official business are the one group that can pay with personal funds and still claim exemption from Florida state sales tax on lodging.² Florida also does not require federal employees to carry a Consumer’s Certificate of Exemption.⁵

Hotels will often still ask for something in writing. GSA SmartPay travelers can point to the sixth digit of their card’s account number: 0, 5, 6, 7, 8, or 9 signals a charge billed directly to the federal government and qualifies for exemption.⁶ Calling ahead to confirm what the property wants to see prevents delays at check-in.

Renewal and Expiration

The Department of Revenue reviews each certificate 60 days before expiration. Florida governmental entities that remain active are mailed a new certificate automatically. Governmental entities located outside Florida receive a letter asking whether they want to renew and must confirm they are still operating to get a new certificate.³

Nonprofits should track the expiration date themselves. An expired DR-14 is not valid, and hotels can charge full tax. If your IRS determination letter has been revoked or your nonprofit status has otherwise changed, the Department will not renew.

Group Bookings and Master Accounts

When your organization books a block of rooms for a conference, the exemption follows the master folio. That folio has to be billed directly to the organization and paid from organization funds. Attendees who put personal charges on their own cards owe tax on those charges, even when the group as a whole is exempt.

Send the DR-14 with the signed group contract, well before the event. Hotels bear the tax liability if they can’t produce documentation during an audit, so their group coordinators tend to chase paperwork early.⁶

A Note on Foreign Diplomats

Foreign diplomatic personnel do not use Florida’s DR-14. The U.S. Department of State’s Office of Foreign Missions issues Diplomatic Tax Exemption Cards that work nationwide and provide point-of-sale exemption from sales tax, including on hotel stays, subject to any restrictions printed on the card.⁷ If that describes your situation, work from the State Department card rather than applying with the Department of Revenue.

Penalties for Misuse

Presenting a false or fraudulent exemption certificate carries the full tax due plus a mandatory penalty of 200% of that tax, and it is a third-degree felony under Florida law.⁴ Using an expired certificate, borrowing another entity’s certificate, or misrepresenting who is paying all fall under that rule. The tax saved on any hotel bill is not close to worth the exposure.

1
Florida Senate. Florida Code 212.03 – Transient Rentals Tax; Rate, Procedure, Enforcement, Exemptions
2
The Florida Legislature. Florida Code 212.08 – Sales, Rental, Use, Consumption, Distribution, and Storage Tax; Specified Exemptions
3
Florida Department of Revenue. Sales Tax Exemption Certificates for Governmental Entities
4
Cornell Law Institute. Florida Administrative Code 12A-1.038 – Consumer’s Certificate of Exemption
5
GSA SmartPay. Florida Tax Information
6
GSA SmartPay. Frequently Asked Questions
7
United States Department of State. Sales Tax Exemption