tourist development tax collier county

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Collier commissioner proposes using tourist tax dollars to help workers with housing

Collier Commissioner Bill McDaniel has floated an idea that could make housing more affordable for tourism workers in the county.

His idea? To use tourist tax dollars to fund housing grants.

The grants could go to hotels, restaurants and other tourism-related businesses to help offset the high cost of housing for their workers.

In the case of hotels, they could provide rooms at a discount to employees, then receive a reimbursement for the difference in the market rate.

The county continues to face an affordable housing crisis, exacerbated by Hurricane Ian. Rents and home prices have soared, making it more difficult for businesses to recruit and retain workers, especially service workers, with lower-paying jobs.

While McDaniel's idea may seem simple enough, it's not.

It would require a change in state law. State law dictates how tourist taxes can be spent and housing isn't on the list of approved uses for the money, so it can't be done with the wave a "magic wand," he's learned after consulting with a county attorney.

"It is not currently authorized, as opposed to not being allowed," McDaniel said.

The commissioner brought up his proposal at a Tourist Development Council meeting Monday, describing it as maybe a bit hare-brained, and yellow-bellied, but something he's mulled over for a while. He serves as the council's chairman.

"Well, it's not legal," McDaniel said of his idea. "Imagine that."

However, he noted there have been "adjustments to the statute in the past," so it wouldn't be anything new.

For example, he pointed to a change that allowed tourist tax dollars to fund sidewalks because they "generated tourism."

Tourist tax spending restricted

The local-option tax is collected by counties across the state for the purpose of promoting tourism in their own backyards. It's charged on hotel and other vacation stays, and it can be used for “an activity, service, venue, or event” when one of the primary purposes is to attract tourism.

In Collier, there's a 5% tax – and there's a surplus of money, with collections continuing to exceed projections this year.

McDaniel sees workforce housing as a good investment for those extra dollars.

"At the end of the day, if you can't hire the people to run the vacuums and sweep the floors, and cook the food and clean the rooms, you're not going to have as many people in the rooms," he said. "You are not going to generate as much tax."

He pointed to the latest surveys showing that tourists are more demanding, expecting more from their hotel stays and travel experiences, saying it only reenforced the need to provide a high level of service to remain competitive with other high-end destinations.

"Over time, I think we are going to end up with an issue," he said, with service expectations growing, and businesses struggling to fill jobs because employees can't afford to live close to where they work.

He doesn't see the crisis easing.

"This circumstance isn't going to go away. We are growing. We are not going to stop growing," he said.

Surplus taxes generated

During the meeting, Paul Beirnes, the county's tourism director, reported that tourist tax collections are projected to reach $41 million this year, even after the destruction and disruption caused by Hurricane Ian in September. That wouldn't beat the record collections of nearly $48 million in 2022, but it would be 32% higher than in 2019 – the year before the pandemic hit.

In 2019, the county collected $31 million in tourism development taxes. 

The increase in taxes from pre-pandemic levels is a "huge kudos" to the industry, which has once again shown its resilience, in the face of adversity, Beirnes said.

While the average daily rate was down 9.5% in May from its record high last year, it was still up by 27.4% from May 2019, according to the latest statistics.

Rather than "hidey ho'in it" into reserves, the surplus taxes, generated by the higher rates, could be used to help out the industry, at least in one way, with its hiring woes, McDaniel said.

McDaniel isn't alone in his idea. He shared that he's been in talks with Monroe County Mayor Craig Cates, who supports a "similar process," due to the excessive cost of housing in the Keys.

The two of them plan to bring a proposal forward at "some stage," McDaniel said.

"It will be far more specific once we start actually working on the language," he said.

They'll need to find support from state lawmakers to make the change, which could prove challenging.

In the Keys, the idea to use tourist taxes to help battle a housing crisis has been proposed before and denied by the Legislature.

More details to come

The Tourist Development Council took no action on McDaniel's idea, but several of its members asked questions or commented about it.

Council member Clark Hill, general manager of the Hilton Naples, acknowledged workforce housing is a huge issue for the industry, although hiring has improved a bit lately at his hotel.

He asked McDaniel about a timeline for moving the proposal forward.

The commissioner didn't have an answer to that just yet.

Also, Hill asked for more particulars about the formula that might be used to determine the amount of the grants, and how applicants might be vetted, but McDaniel said all of that will be worked out "as we go."

Councilwoman Nancy Kerns commented that spending the money on housing could eat up money set aside for other purposes.

"It isn't going to take away necessarily," McDaniel said in defense. "It's a reappropriation."

In fact, he said, if service improves and tourism grows, due to the ability to hire more employees, it could generate additional tourist tax dollars for the county.

While she raised questions about the financial implications, Kerns said she didn't mean it as a criticism of the idea in general.

"I think it's a great thing to explore … Absolutely," she said.

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Collier County Tourist Tax for Vacation Rentals

It is the legal responsibility of owners and rental agents to collect a tourist tax on all accommodations that are rented for 180 days or less.  On behalf of all owners, our team will register the vacation rental with both the State and Local taxing authorities.  NaplesFloridaVacationHomes.com will charge the guest for all taxes as required by law, collect them and remit them to the Florida Department of Revenue and County Tourist Tax Collector on the owner’s behalf.

Not paying or collecting tourist tax is a criminal tax violation.

Taxable Accommodations

Collier County Ordinance 2005-43 levies a four (5%) percent Tourist Development Tax on all rental income received from accommodations rented for six (6) months or less. These include living quarters in hotels; apartment-hotels; motels; resort motels; rooming houses; tourist or trailer camps; cooperatively-owned apartments; multiple-unit structures; mobile homes; trailers; single-family dwellings; beach houses; cottages; and condominiums.

In addition this “Bed Tax,” the State of Florida levies a six (7%) Sales Tax on this income.   The team at Naples Florida Vacation Homes, LLC will take care of this on your behalf, charging the guest the required taxes, preparing monthly tax returns and remitting to the appropriate authorities on your behalf.

Collection of the Tourist Tax

Every owner of a short-term accommodation is required to register with the Collier County Tax Collector. But there’s no need to worry about that.  After you hire our team to manage your property, we will gladly take care of registering your property with the tax authorities.  After completing the registration process, an account number will be assigned and a supply of Tax Return forms will be provided to the account holder.

If a Real Estate Agent or Professional Vacation Rental Property Manager is engaged, the AGENT has the responsibility of collecting and remitting the Tax to the office of the Collier County Tax Collector in a timely manner. The Agent must reference their client’s individual account number when remitting their client’s Tourist Development Tax. Click here for more information.

Furthermore, the Agent or Vacation Rental Manager will also prepare a monthly tax return and remit the Sales Tax to the Florida Department of Revenue on your behalf as part of a collective tax return.

Benefits to Owners or Agents

Owners need not worry about the taxes at all.  Taxes are taken care of by your vacation rental manager like routine clockwork.  Leave all the administrative hassell and worry aside and let our in-house bookkeeper take care of this for you!

Remittance of the Tourist Tax

Taxes are to be remitted to Collier County monthly. They are due on the first of the month following the collection period. They are delinquent and penalized if not post-marked by the 20th day of that month.

Three exceptions to this reporting schedule exist.

1) A QUARTERLY payment may be authorized when the tax collected within the quarter is $100 or less. Remittance dates are January, April, July, and October.

2) A SEMI-ANNUAL payment may be authorized when the tax collected is $300 or less for a six-month period. Remittance dates are April and October.

3) A SEASONAL (ANNUAL) payment may be authorized when accommodations are rented seasonally for the total period of six (6) months or less. The remittance date is in April. These payments are delinquent if not post-marked by the 20th day of the remittance month.

Once you have been assigned to a reporting schedule, A RETURN MUST BE SUBMITTED EVEN IF NO TAXES WERE COLLECTED FOR A SCHEDULED REPORTING PERIOD.

Rental Record Audits

The Collier County Tax Collector will send written notification at least 30 days prior to any audit and the auditor will confirm by telephone.

All records that substantiate rentals for six (6) months or less, including guest checks, ledgers, sales tax payments, and federal income returns may be audited.

Records must be maintained for a period for three (3) years and made available at the place of business. Any records located outside Collier County must be returned to Collier County prior to the scheduled audit.

Penalties for Non-Compliance

Penalties can be costly if the tax payment is not remitted properly and on time. The following penalties apply if the tax return is delinquent.

– No collection allowance – A penalty of ten (10%) percent for each thirty (30) days or fraction thereof – up to a maximum of fifty (50%) percent. – Upon receipt of payment, interest is calculated by our office using a fluctuating rate of interest determined by the Florida Department of Revenue. The rate of interest is established semi-annually.

Fraud is dealt with severely, according to the provisions and the maximum extent of Florida law.

Enforcement Procedures

In addition to criminal sanctions, the Collier County Tax Collector is empowered, and has a duty to issue a warrant for the full amount of any tax that becomes delinquent or is otherwise in jeopardy.

The full amount includes interest, penalties, and cost of collections. The warrant is directed to the Sheriff and recorded in county public records.

The amount of the warrant becomes a lien on any real property of the taxpayer in the same manner as a recorded judgment.

The Collier County Tax Collector may issue a tax execution to enforce the collection of taxes imposed by the ordinance and deliver it to the Sheriff for service. The Tax Collector may also issue and serve a writ of garnishment.

Have a question or need more information? Check the FAQ page first.

Still can’t find the answer? E-mail your question to: [email protected]

Or call 239-252-TTAX (8829)

or write to

Collier County Tax Collector,

3291 Tamiami Trail East

Naples, FL. 34112-5758.

Common Criminal Tax Violations

(as a result of failing to collect and/or pay tourist taxes)

1. Theft of State Funds – Section 212.15(2) Fla Statute 2. Refusal to File Returns and Pay Taxes Due – Section 212.14(3) Fla Statute 3. Failure to Register – Section 212.18, Fla Statute 4. Failure to File Six Consecutive Returns – Section 212.12(2)(c), Fla Statute (2003) 5. False or Fraudulent Return – Section 212.12(2)(d), Fla Statute (2003) 6. Fraudulent Claim of Exemption – Section 212.085, Fla Statute

Tourist Development Criminal Tax Violations

125.0104(8)M1 Failure or Refusal to Collect M1 Absorbing Tax

Any person who is taxable hereunder who fails or refuses to charge and collect from the person paying any rental or lease the taxes herein provided, either by himself or herself or through agents or employees, is, in addition to being personally liable for the payment of the tax, guilty of a misdemeanor of the first degree, punishable as provided in s. 775.082 or s. 775.083

No person shall advertise or hold out to the public in any manner, directly or indirectly, that he or she will absorb all or any part of the tax, that he or she will relieve the person paying the rental of the payment of all or any part of the tax, or that the tax will not be added to the rental or lease consideration or, when added, that it or any part thereof will be refunded or refused, either directly or indirectly, by any method whatsoever. Any person who willfully violates any provision of this subsection is guilty of a misdemeanor of the first degree, punishable as provided in s. 775.082 or s. 775.083

The above is true also if your rental property lies in Lee County.  Though the tax rate may vary a bit, and the procedure might also be different, no matter tourist taxes are indeed required.  Remember Florida is a state where there is no state income tax.  We make up for it in other ways and one those ways is by imposing taxes on those who visit our community for short periods of time.  Whether you stay in a hotel, motel, vacation home or vacation condo – the local tourist taxes and sales taxes provide valuable revenue to our government.  This revenue is used to fund community services such as emergency services like fire and police.  The tourist tax revenue also is used to build and maintain beautiful parks, replenish and keep our beaches clean, etc.

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Tourist Development Contracts

The December 13, 2022, Collier County Board of County Commissioners meeting consent agenda (the consent agenda is routinely considered at the beginning of the meeting and voted on without discussion) included two tourist development-related items that recommended the continued renewal of exemptions from the competitive process in awarding contracts.    

One contract would approve the renewal of an exemption from the competitive process for promotional expenses with J.W. Marriot Marco Island , for a not to exceed amount of $150,000 annually for a period of five (5) years. The previously approved exemption expired on September 30, 2022. These expenses include accommodations, food and beverage, audio-visual equipment rental, event transportation, and visits by meeting planners, public relations journalists, tour operators, and travel agents. The expenses also include Request For Proposal Enhancement funds that are used to attract group meeting attendee business to Collier County. This program was initially approved by the BCC on February 22, 2011 as a one-year, emergency response initiative to entice visitors.     

The second contract would approve the renewal of an exemption from the competitive process for promotional expenses such as registrations for trade shows, conferences, and advertising with Visit Florida , not to exceed $150,000 annually for a period of five (5) years, for a total of $750,000. The previously approved exemption, approved on February 11, 2020 in a not to exceed amount of $125,000 annually, expired on September 30, 2022.  

The Board took no action on these items, they were both continued until January 10, 2023. The January 2023 draft agenda includes two recommended contract approvals for tourism representation services in the United Kingdom and Ireland markets and in Germany markets.    

The first contract is to represent Collier County in the United Kingdom and Ireland international tourism markets. The existing agreement with OMMAC Ltd. expired on September 30, 2022. In response to an RFP, the sole respondent was OMMAC Ltd. In an effort to increase competition, the solicitation was extended two weeks. The extended response deadline did not result in additional proposals. The annual amount of this contract is projected to be $200,000.    

The second contract is to represent Collier County in the Germany international tourism market . Collier County has been represented by Diamonde e.K. in this market for the past 15 years. In response to an RFP, there were two (2) responsive and responsible proposals received. In an effort to increase competition, the solicitation was extended two weeks. The extended response deadline did not result in any additional proposals. The existing agreement with Diamonde e.K. expired on September 30, 2022. The annual amount for the first year of this contract is projected to be $180,000.   

The following statement was made in each of these Executive Summaries relative to the financial impact of these two contracts:  

Statement re UK/Ireland Contract Activities   International visitation to Collier County accounts for 20% of total visitation and historically accounts for approximately 309,000 annual visitors. The UK market alone accounts for 1/3 of all international visitation equating to an estimated economic impact exceeding $260M annually from the UK market alone. Representation within the international markets is a critical equation to international visitation as they are the primary marketing and trade representation within the overseas markets. The UK reps are the PR, Promotion in-market travel trade presence and consumer direct marketing arm. The fee represented in this agreement includes such efforts and not just agency fees. The CVB relies on these representatives to apply their efforts to target the trade as well as consumer direct and PR initiatives in country. Each month within the TDC Staff Partner reports, each international representative provides a detailed and extensive report demonstrating their efforts for the previous month.  Statement re Germany Contract Activities   International visitation to Collier County accounts for 20% of total visitation and historically accounts for approximately 309,000 annual visitors. The German market alone accounts for 1/3 of all international visitation equating to an estimated economic impact exceeding $260M annually from the German market alone. Representation within the international markets is a critical equation to international visitation as they are the primary marketing and trade representation within the overseas markets. The German reps are the PR, Promotion in-market travel trade presence and consumer direct marketing arm. The fee represented in this agreement includes such efforts and not just agency fees. The CVB relies on these representatives to apply their efforts to target the trade as well as consumer direct and PR initiatives in country. Each month within the TDC Staff Partner reports, each international representative provides a detailed and extensive report demonstrating their efforts for the previous month. 

Future Focus  

Concerns relative to these contracts are their long-standing durations, the lack of or very limited competition, and the lack of direct data identifying the return on investment. The preceding statements relative to the results from the United Kingdom/Ireland and German markets are boilerplate in nature and virtually identical in wording. No citations are provided to document how the numbers were generated. Contracts were not included in the supporting documentation, nor were there specific requirements for performance, improvements or evidence of performance included for consideration.   

The Clerk’s Office is working with county staff on further details regarding these expenditure requests.  

Crystal K. Kinzel Clerk of the Circuit Court and Comptroller Collier County, Florida Administration Department 3315 Tamiami Trail East, Ste. 102 Naples, FL 34112-5324

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Important alert title goes here

Tourist development tax.

Flagler County began collection of the Tourist Development Tax, also known as “bed tax,” effective 8/1/2018, pursuant to Flagler County Ordinance 2018-10 .

The Flagler County Tourist Development Tax applies to any living quarters or accommodations, including but not limited to, hotels, motels, apartment buildings, single or multifamily dwellings, mobile home parks, recreational vehicle parks, condominiums, cottages, and boats permanently affixed to a dock and not operated on the water by the tenant. Any person who rents or leases any transient accommodations for a period of 6 months or less is responsible for collecting and remitting the tax.

For additional information on how Flagler County "bed tax" revenues are utilized, please visit http://www.visitflagler.com/tdc/

ONLINE RENTAL PLATFORMS

THE TAX COLLECTOR DOES NOT HAVE AN AGREEMENT OR CONTRACT WITH ONLINE PLATFORMS, SUCH AS AIRBNB, VRBO, ETC.

• THESE ONLINE PLATFORMS DO NOT REMIT THE 5% TOURIST DEVELOPMENT TAX TO OUR OFFICE.
• IT IS THE HOMEOWNER'S RESPONSIBILITY TO ENSURE THE TAX IS REMITTED TO THE TAX COLLECTOR.
• ALL RENTAL PROPERTIES ALSO REQUIRE A LOCAL BUSINESS TAX, REGARDLESS OF HOW LONG THE PROPERTY IS BEING RENTED

PAY TOURIST TAX ONLINE

What is a Tourist Development Tax?

Tourist Development Tax is a 5% tax on the total rental amount collected from every person or other party who rents, leases, or lets for consideration living quarters or accommodation in any hotel, apartment hotel, motel, resort motel, apartment, apartment motel, rooming house, mobile home park, recreational vehicle park, or condominiums for a period of 6 months or less. This tax is collected by the Flagler County Tax Collector. The local Tourist Development Tax is in addition to the 7% State of Florida Sales and Use Tax remitted to the Florida Department of Revenue.

Who Must Collect the Tax?

Any person (business) who rents or leases any transient accommodations for a period of 6 months or less.

How Much is the Tax and What Charges are Taxable?

The Tourist Development Tax is 5% of the gross monthly revenue. The gross monthly revenue you should be reporting and remitting tax on includes all charges paid by the guest/renter to stay at your accommodation (excluding the tax).

Taxable charges include:

• Cleaning Fees
• Traveler Service Fees

Non-taxable charges include:

• Damage Deposits
• Optional Travel Insurance

Who is Exempt from Tourist Development Tax?

Any person who has entered into a bona fide written lease for longer than six (6) months in duration for continuous residence.

Any person who has continuously resided for 6 months and has paid the tax imposed for this time shall become exempt on the seventh month and every month thereafter provided he or she continues to reside at the same location.

Anyone who is exempt from paying state sales tax. These include federal government employees and other government agencies (state, county, city, etc.), full-time students, active duty military personnel, churches, and nonprofit organizations that have a sales tax exemption number from the Florida Department of Revenue.

When is the Tax Due?

The tourist development tax is due to the Tax Collector's Office monthly. It is due on the 1st day of the month following the reporting period and becomes delinquent if not paid or postmarked by the 20th day of the month following the reporting period. All owners/operators must submit a return even if no taxes were collected for the month.

What Happens When the Tax Becomes Delinquent?

If the return and payment are not filed with the Tax Collector by the 20th day of the month following the reporting period, the tax is considered delinquent. This applies to individuals filing online through Tourist Express as well. The penalty is 10% of the tax due for each month or a fraction of a month that the return is delinquent. The penalty is a minimum of $50 and up to a maximum of 50% of the tax due. The interest rate is variable. You will need to contact the Tourist Development Tax Department at (386) 313-4160 for the current rate.

Terminating the Property Management of a Rental Property

Notify the Tourist Development Tax Department by emailing this form to [email protected] . The tourist tax account will be updated.

Save Money by Filing Online Through Tourist Express

For your convenience, we allow online payments for Tourist Development Tax through Tourist Express . Property owners that have signed up for Tourist Express are entitled to deduct 2.5% of the first $1,200.00 of tax due, or a maximum of $30.00 if the return is paid by the 20th day of the month following the reporting period. In order to be eligible for Tourist Express , the property owner must already have an active Tourist Development Tax account.

Click here to sign up for Tourist Express

HOW MUCH IS THE TAX?

The tourist development tax is 5% on taxable rental receipts.

Sales and Use Tax of 7% must also be collected and remitted to the Florida Department of Revenue ( http://dor.myflorida.com/dor/taxes/sales_tax.html ).

WHEN IS THE TAX DUE?

The tourist development tax is due to the Tax Collector's office monthly or quarterly. It is due on the 1st day of the month following the reporting period and becomes delinquent if not paid or postmarked by the 20th day of the month following the reporting period. A return must be submitted even if no taxes were collected for the month.

A collection allowance of 2.5% of the first $ 1,200.00 of tax due, or a maximum of $30, may be deducted if the return is paid or postmarked by the 20th day of the month following the reporting period.

HOW DO I REGISTER TO FILE?

To register to file, you will need to create an online account through our Tourist Express website.

TOURIST EXPRESS

Participants are required to obtain a Sales Tax Identification Number from the Florida Department of Revenue for filing of the tax. For information on Sales and Use Tax and the application for a Sales Tax Identification Number please visit the Department of Revenue's website: http://dor.myflorida.com/dor/taxes/sales_tax.html or call the Daytona Beach branch of the Florida Department of Revenue at 386-274-6600.

WHO DO I SUBMIT MY TOURIST DEVELOPMENT TAX TO?

Online: https://flagler.county-taxes.com/tourist OR you can submit your tax returns by mailing to the address below:

Suzanne Johnston - Tax Collector

Flagler County Tax Collector

P.O. Box 846

Bunnell, FL 32110

WHO IS EXEMPT?

Any person exempt under the provisions of Chapter 212, Florida Statutes and holds a valid certificate of exemption issued by the Florida Department of Revenue.

Anyone who has signed a bona fide written lease for six months +1 Day is exempt from Tourist Development Tax. If there is not a written agreement, the owner is required to collect and remit the Tourist Development Tax for the first six months. The seventh month and every month thereafter will be exempt provided the renter continuously resides at the same location.

WHAT IF THE TAX IS DELINQUENT?

If the return and payment are not postmarked by the 20th of the month following the reporting period, the collection allowance is forfeited. In addition penalty and interest are assessed. The penalty is 10% of the tax due for each month or fraction of a month that the return is delinquent. The penalty is a minimum of $50, up to a maximum of 50% of the tax due. The interest rate is variable. The interest rate may be found online at www.floridarevenue.com or by contacting the Tax Collector’s office (386) 313-4160.

WHAT IF THE UNIT IS NO LONGER AVAILABLE FOR SHORT-TERM RENTAL?

After filing and paying your final return notify the Tax Collector's office in writing that the property will no longer be rented on a short term basis.

DOES AIRBNB, HOMEAWAY, OR OTHER ONLINE AGENTS PAY MY TOURIST TAXES FOR ME?

At this time, the flagler county tax collector does not have an agreement with any online rental platforms to remit tourist development tax on behalf of the hosts., i was unaware of my responsibility to collect and pay tourist tax. what should i do now.

Contact our office as soon as possible. We will work with you to bring your property into compliance. Our email is [email protected] or call us at (386) 313-4160.

DO I NEED TO APPLY FOR AN ACCOUNT AND SUBMIT PAYMENTS IF I AM USING A RENTAL AGENT?

In most cases, the Rental agent has their own account and will submit your tourist tax on a consolidated tax return that includes the rental properties of all of their clients. However, you should be aware that you, as the property owner, are ultimately responsible for the required tax to be paid. Any failure by your rental agent to pay the tax could result in penalties being applied against your property.

If you also rent the property yourself, you are required to collect and remit taxes under your own account.

FRIENDS AND FAMILY USE MY PROPERTY DURING THE YEAR. AM I REQUIRED TO COLLECT TOURIST DEVELOPMENT TAX FROM THEM?

If you collect rent from them or accept any other form of compensation in lieu of rent you will be required to remit tourist development tax based upon the amount of rent paid, or upon the fair market value of the compensation received in lieu of rent.

DO I NEED TO COLLECT TAX ON CLEANING FEES?

Yes, if the charge is a mandatory fee to use the property, you would include the amount in the rental receipts. Other examples of additional fees to include would be non-refundable fees such as pet fees, early check-in/check-out fees, etc.

REPORT AN EVADER

If you suspect a person or business is evading the Tourist Development Tax, you may report this information anonymously by calling our Tourist Tax Department at (386) 313-4160 or by written correspondence to:

Please provide as much detailed information as possible.

You may also submit tips anonymously online by clicking the link below:

SUBMIT AN ANONYMOUS REPORT

Business services.

• Pay Property Taxes
• Renew Vehicle Registration
• Renew Driver Licenses
• Pay & Print Business Tax Receipts
• Pay Tourist Development Tax

• Tourist Development Tax

Onward January 9, 2019 Services Grid

In an effort to go green and save the taxpayers money, WE WILL NO LONGER BE PRINTING AND MAILING THE TOURIST DEVELOPMENT TAX RETURN FORMS. The tax return forms may be obtained by clicking the link below.

We encourage property owners to save money by filing online through tourist express. tourist express allows a 2.5% discount of the first $1,200.00 of tax due, or a maximum of $30.00 if the return is paid by the 20th day of the month following the reporting period..

**CLICK HERE FOR THE TOURIST DEVELOPMENT TAX RETURN FORM**

**CLICK HERE TO SIGN UP FOR TOURIST EXPRESS**

ONLINE RENTAL PLATFORMS

The tax collector does not have an agreement or contract with online platforms, such as airbnb, vrbo, etc., these online platforms do not remit the 5% tourist development tax to our office., it is the homeowner's responsibility to ensure the tax is remitted to the tax collector., all rental properties also require a local business tax, regardless of how long the property is being rented, contact information:, tourist development tax collections.

[email protected] ; (305) 295-5058 [email protected] ; (305) 295-5068 [email protected] ; (305) 295-5011

AUDIT & ENFORCEMENT

[email protected] ; (305) 295-5062

FRAUDULENT RENTAL HOTLINE

[email protected] ; 1-855-422-4540

Please note: Florida has a broad public records law. Any information you send via email, including your contact information, may be subject to public disclosure.

What is a Tourist Development Tax?

Tourist Development Tax is a 5% tax on the total rental amount collected from every person or other party who rents, leases, or lets for consideration living quarters or accommodation in any hotel, apartment hotel, motel, resort motel, apartment, apartment motel, rooming house, mobile home park, recreational vehicle park, or condominiums for a period of 6 months or less. This tax is collected by the Monroe County Tax Collector pursuant to Monroe County Code, Chapter 23, “Taxation,” Article VI, as authorized by Florida Statute 125.0104. The local Tourist Development Tax is in addition to the 7.5% State of Florida Sales and Use Tax remitted to the Florida Department of Revenue.

Who Must Collect the Tax?

Any person (business) who rents or leases any transient accommodations for a period of 6 months or less.

How Much is the Tax and What Charges are Taxable?

The Tourist Development Tax is 5% of the gross monthly revenue. Any separately stated mandatory charges to the guests are considered part of the total consideration to rent the transient accommodation, and therefore, are taxable.

Credit card fees  MAY NOT be deducted from the gross rentals (Section 501.0117(1), Florida Statutes). A seller or lessor may not impose a surcharge on the buyer or lessee for using a credit card in lieu of payment by cash, check, or similar means, if the seller or lessor accepts payment by credit card. A surcharge is any additional amount imposed at the time of a sale or lease transaction by the seller or lessor that increases the charge to the buyer or lessee for the privilege of using a credit card to make payment.

Taxable charges include but are not limited to:

• Cleaning fees
• Traveler service fees
• Processing fees
• Resort fees
• In-room safe fees
• Rollaway beds
• Refrigerators

Non-taxable charges include:

• Damage deposits
• Optional travel insurance

Who is Exempt from Tourist Development Tax?

Any person who has entered into a bona fide written lease for longer than six (6) months in duration for continuous residence.

Any person who has continuously resided for 6 months and has paid the tax imposed for this time shall become exempt on the seventh month and every month thereafter provided he or she continues to reside at the same location.

Anyone who is exempt from paying state sales tax. These include federal government employees and other government agencies (state, county, city, etc.), full-time students, active duty military personnel, churches, and nonprofit organizations that have a sales tax exemption number from the Florida Department of Revenue.

When is the Tax Due?

The tourist development tax is due to the Tax Collector's Office monthly. It is due on the 1st day of the month following the reporting period and becomes delinquent if not paid or postmarked by the 20th day of the month following the reporting period. All owners/operators must submit a return even if no taxes were collected for the month.

What Happens When the Tax Becomes Delinquent?

If the return and payment are not filed with the Tax Collector by the 20th day of the month following the reporting period, the tax is considered delinquent. This applies to individuals filing online through Tourist Express as well.  The penalty is 10% of the tax due for each month or a fraction of a month that the return is delinquent. The penalty is a minimum of $50 and up to a maximum of 50% of the tax due. The interest rate is variable. You will need to contact the Tourist Development Tax Department at (305) 295-5058 for the current rate.

Terminating the Property Management of a Rental Property

Notify the Tourist Development Tax Department by emailing [email protected] or [email protected] and include the date you terminated, the location of the property, the owner's name and their current mailing address. The tourist tax account will be updated.

Save Money by Filing Online Through Tourist Express

For your convenience, we allow online payments for Tourist Development Tax through  Tourist Express . Property owners that have signed up for Tourist Express  are entitled to deduct 2.5% of the first $1,200.00 of tax due, or a maximum of $30.00 if the return is paid by the 20 th  day of the month following the reporting period. In order to be eligible for Tourist Express , the property owner must already have an active Tourist Development Tax account.

Click here to sign up for  Tourist Express

Application for Monroe County Tourist Development Tax

• Application for Tourist Tax Account
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• Request to Close Account

Applications for Rental Companies and Property Managers

• Application for Rental Companies and Property Managers
• Owner/Agent Agreement
• Consolidated Tax Returns

Any correspondence may be mailed to:

Sam C. Steele, CFC Monroe County Tax Collector Attn: Tourist Development Dept. PO Box 1129 Key West, FL. 33041-1129

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About Tourist Development Tax

Tourist Development Tax (TDT) strengthens our local economy by supporting Palm Beach County’s tourism industry. Anyone who offers accommodations for short term rental (six months or less) is required to collect Tourist Development Tax from the guest when rent or accommodation charges are collected. TDT is 6% of total taxable rental receipts. It is an add-on tax and must be paid in addition to state sales tax.

Anyone who offers accommodations for short term rental (six months or less) in Palm Beach County must establish a TDT account using our Tourist Development Tax portal. You must also fill out a Business Tax Receipt Application for Short Term Rentals for each rental unit.

All TDT returns and payments must be filed and remitted online using our Tourist Development Tax portal. Remember to check with your local municipality for additional business tax payment information and other requirements.

How To Establish a TDT Account

Please follow these steps to establish your TDT account:

Step 1: Determine how you will manage your property

Determine if your property will be self-managed or agent-managed. Read Before Getting Started to learn more.

Step 2: Create your login

You must have a valid email address to create your login. We will use this email address for all correspondence and reminders. Read Create Your Login to learn more.

Step 3: Establish your TDT account

Create and verify your login to the TDT portal before creating your account. During this step, you will set up your TDT Business Account and add rental properties to your account. You will need the Property Control Number (PCN) for each property you intend to rent. Please read Create a New TDT Account for detailed information about this important step in the process.

Step 4 – Obtain a Short Term Rental Local Business Tax Receipt (BTR)

Per the Tourist Development Ordinance of Palm Beach County, Chapter 17, Article III, Sections 17-117 , anyone who offers accommodations for short term rental must have a valid Local Business Tax Receipt. Complete a Business Tax Receipt Application for Short Term Rental for each rental unit. This application will need to be completed online, by mail, or filed at our administrative office only. We do not process this application at any of our other service centers.

Step 5 – File a TDT return and remit payment each month

File a TDT return and remit payment by the 20th each month. For periods with no rental activity, file a TDT return indicating no rental activity and $0.00 due.

If you have questions or require assistance, please call (561) 355-3547 to speak with a TDT client service specialist Monday through Friday, 8:15 a.m. to 5:00 p.m. You can also send us a message and one of dedicated team members will get back with you, visit Tourist Development Tax Contact to send us a message.

Create Your TDT Login

Now that you have reviewed Palm Beach County’s short term rental requirements and reviewed the steps for establishing a TDT account with our office, it’s time to set up your TDT login. Click here to go to the TDT portal now.

Helpful Tip

Please have the Property Control Number (PCN)  for each rental property handy. You will need to enter this number for each property you intend to rent.

How to File and Remit Payment

You must file a TDT return and remit payment by 11:59 p.m. EST by the 20th of every month. A TDT return is not considered filed until payment is received. You must file a return every month even during periods with no rental activity. Your return must indicate $0.00 due for that filing period. Make sure to file a zero return before the deadline to avoid a minimum $50 penalty and interest.

Please refer to our how to guide called File and Remit Payment for complete step-by-step instructions.

Our system makes it easy to file up to six returns in advance. This feature is helpful when you know you will not be offering your property for rent such as off-season during the summer months.

Agents who manage short term rental properties for their clients must have a valid Local Business Tax Receipt. For more information or to download an application, please visit the Local Business Tax Receipt section of this website.

If you have a valid BTR, you are ready to create a login in the TDT online portal. Please read our how to guide Before Getting Started – Agents. When you create a login, the system will send you an email to verify your account. You must click the verification link in the email and accept the terms and conditions.

Notify Your Clients

After you create a login, inform your clients and let them know they can now authorize you in the system. You will receive a system-generated email asking you to Accept or Decline your client’s request to grant you authorization. When you accept the request, the next time you login to the portal your client’s property will appear on your dashboard.

The following rentals/leases are specifically exempt:

• Bona fide written agreement for continuous residence longer than 6 months in duration
• Federal employees on official travel orders
• Governmental units (e.g. county, city, municipal)
• Employees of non-federal governmental units on official business
• Military employees on active duty
• Full-time students enrolled in an institution offering postsecondary education
• Foreign diplomats*

Please note that special conditions must be met in order for the transaction to be exempt. The accommodation owner/operator will become liable for any tax due in the event that an audit reveals ineligibility or inadequate documentation.

View Rule 12A-1.061, F.A.C. Rentals, Leases, and Licenses to Use Transient Accommodations

* NOTE: The Department of State has changed the exemption cards for U. S. Diplomats from a color coded system to images of one of four different animals: an owl, buffalo, eagle, or deer. Only a card with an image of an owl can be used for official stays at hotels. If a card is presented with an image of a buffalo, please check to ensure there is no amount restriction or the statement “not valid for hotels.” Please refer to the Florida Department of Revenue Tax Information Publication (TIP) 11A01-05 New U.S. Diplomatic Tax Exemption Cards, dated 07/15/2011.

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TDT Registry

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