Exemptions from the Tourist Development Tax:
If a written lease for a term of more than six months was signed at the beginning of the rental, that tenant is exempt from paying Tourist Development Tax. Six-month leases and month-to-month rentals are subject to the tax. If a monthly tenant stays longer than six months, they become exempt beginning with the seventh month.
Also, rentals made for business purposes by governments or non-profit organizations may be exempt if certain conditions are met. Examples of tax-exempt rentals and your requirements for exempting these rentals may be obtained from the Florida Department of Revenue or the Walton County Clerk of Court.