My tenant paid October 2025 rent in September. Do I collect tax?

No. The Florida Department of Revenue determines taxability based on the occupancy period, not the payment date. Since the occupancy period is October 2025, which falls after the October 1, 2025 effective date of the repeal, no sales tax is due, regardless of when the payment was received. This is a critical distinction that applies to all prepaid rent scenarios during the transition period.