Tourist Tax Tip Line This is an anonymous tip line form. To refer a potential tourist tax evader, you may provide information by submitting this form or call (321) 264-6915 to leave an anonymous message.
What Is The Tourist Development Tax?
The Tourist Development Tax (Resort Tax) is a 5% charge on the revenue of rentals six (6) months or less. This tax is collected by Brevard County Tax Collector pursuant to Brevard County Code, Chapter 102, "Taxation," Article III, as authorized by Florida Statute 125.0104. The Local Tourist Development Tax of 5% is in addition to the 6% State of Florida Sales and Use Tax remitted to the Florida Department of Revenue.
At the May 10, 2005 board meeting, the Brevard County Board of County Commissioners amended Brevard County Code of Ordinances, Chapter 102, Article III, Tourist Development Tax, Section 102-117. The amendment authorized a 1% increase in the Local Option Tourist Tax from 4% to 5%, pursuant to Section 125.0104(3)(n), Florida Statutes.
The effective date to begin collecting the 5% tax is July 1, 2005. Any Tourist Development Tax collected based on rentals prior to July 1, 2005 should be remitted at a 4% rate.
The Brevard County Tax Collector has the responsibility to ensure compliance with the ordinance and to protect the interests of the citizens of Brevard County through audit and enforcement procedures.
Who must pay the Tourist Development Tax?
Any person who rents or leases any accommodation for six months or less must collect from the tenant, tourist development tax along with the rent payment. Tourist development tax will be collected from the lessee, tenant, or customer at the time of payment of the consideration for such leases or rental. The tax return and payment are due on the first day of the following month in which it was collected and is considered delinquent if not postmarked by the 20th of that month, e.g.: January tax return is due February 1st and is considered delinquent on the 21st of February.
Managers of rental properties and owners who manage their own rentals are responsible for collecting, accounting for, and remitting of the Tourist Development Tax from their guests to the Brevard County Tax Collector. A return including remittance must be filed monthly, unless a quarterly or seasonal reporting period has been established [low volume].
Pursuant to Florida Statute 212.12, manager/owners are permitted to keep a collection allowance of 2.5% of the tax collected, up to a maximum of $30.00, if their return is postmarked timely, on or before the 20th of the following month in which the taxes were collected. If a return is postmarked after the due date, the collection allowance is forfeited and penalties with interest will be due. The penalty is 10% of the tax due for each month or fraction thereof that the return is late, with a minimum penalty of $50.00 and a maximum penalty of 50% of the tax due. Interest accrues daily on delinquent tax at a variable interest rate pursuant to Florida Statute 213.235.
Who is exempt from paying the Tourist Development Tax?
Anyone who has entered into a bonafide written lease in excess of six months is exempt from Tourist Development Tax on the lease payments. If there is no 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 continues to reside at the same location. Also, anyone who is exempt from paying state sales tax is also exempt from the Tourist Development Tax. These classifications include full-time students, active duty military personnel, churches and nonprofit organizations that have a Certificate of Exemption issued by the Florida Department of Revenue.
Application for Brevard County Tourist Development Tax Registration
Click here for a Registration Form for collection of Tourist Development Tax (Resort Tax). Mail the completed form to: Attention Resort Tax Dept., Brevard County Tax Collector's Office, P.O. Box 2500, Titusville, FL 32781-2500
Forms also may be obtained from the Brevard County Tax Collector's Office, located in Titusville. Or for more information contact our office at (321) 264-6915 or (321) 633-2199, EXT. 46915.
