If you operate an Airbnb under an LLC or business entity in Florida, you’re likely required to file the DR-15 Sales and Use Tax Return — even if Airbnb is collecting and remitting your taxes for you.

Failure to file — even if no payment is due — can result in penalties, interest, and potential license suspension. Here’s exactly how you should fill out your DR-15 form to stay compliant:

✅ Step-by-Step Guide to Filling Out the DR-15 for Airbnb Hosts

1. Gather Your Information

Before you begin:

• Your Florida Annual Resale Certificate number (tax ID)
• Your total rental revenue for the period
• Confirmation of how much Airbnb collected and remitted on your behalf (available in your Airbnb transaction history)
• Any direct bookings (if applicable — like Vrbo, private bookings, etc.)

2. Complete the Top Section: Account Information

• Fill in your:
  • Business name
  • Address
  • Filing period (e.g., January–March 2025 if filing quarterly)
  • Your certificate number

Tip: If you’re filing online through the Florida Department of Revenue portal, much of this auto-fills.

3. Line-by-Line Instructions for Airbnb-Only Hosts

If you ONLY rent through Airbnb and they collect all your taxes:

Line A – Gross Sales

• Enter your total gross rental income for the period (before Airbnb takes their service fee).
• Example: If you made $12,000 in rental bookings, enter $12,000.

Line B – Exempt Sales

• This is where you report the amount Airbnb already collected and remitted on your behalf.
• Enter the same amount from Line A here if 100% of your rentals were through Airbnb.

Line C – Taxable Sales

• This will auto-calculate:
• Gross Sales (Line A) – Exempt Sales (Line B) = Taxable Sales (Line C)
• Result should be $0.00 taxable if all rentals were through Airbnb.

Line 1 – Sales Tax Due

• If your Taxable Sales are $0, your Sales Tax Due will also be $0.

Lines 2–10 (Other Taxes and Fees)

• Leave these blank unless you have special additional taxes (very rare for basic STR operations).

4. Sign and Submit

• Even if no tax is due, you must submit the DR-15 form.
• If filing online, it’s a few simple clicks to confirm and file.

⚠️ Common Mistakes to Avoid

📌 Special Situations

• If you take both Airbnb and direct bookings:
  • Report the total rental income (Airbnb + direct bookings) in Line A.
  • Report only Airbnb-booked revenue in Line B.
  • The difference (your direct bookings) becomes your taxable sales.
• If Airbnb doesn’t collect local taxes (rare):
  • You may need to manually calculate and pay county-level taxes yourself.

🏁 Final Thoughts

Florida makes it clear: filing the DR-15 is mandatory if you have a sales tax registration — whether you owe $0 or $10,000.
Properly completing your DR-15 each period helps you:

• Stay compliant with Florida law
• Avoid automatic late fees and penalties
• Keep your business license active

If you’re unsure, it’s smart to work with a CPA familiar with Florida short-term rental taxes, but following this guide will keep most hosts perfectly on track.

📄 Quick Summary: How to Fill Out the DR-15 If Airbnb Remits for You