What Is Tourist Development Tax?
What Is Tourist Development Tax?
Tourist Development Tax (Resort 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 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 is in addition to the 6% State of Florida Sales and Use Tax remitted to the Florida Department of Revenue.
Who must pay Tourist Development Tax?
Any person who rents or leases any accommodation for six months or less must collect from the tenant, Tourist Development Tax and State Sales Tax along with the rent payment. A 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 paid/postmarked by the 20th of that month.
What are the responsibilities of
Managers and/or Owners of rental property?
Managers and/or owners of rental property are responsible for collecting, accounting for, and remitting Tourist Development Tax from their guest to the Brevard County Tax Collector. A tax return including remittance must be filed monthly, unless a quarterly or seasonal reporting period has been established.
Pursuant to Florida Statute 212.12, manager/owners are only allowed a collection allowance of 2.5% of the tax collected, up to a maximum of $30.00, if their return is filed and paid electronically, on or before the 20th of the following month in which the taxes are collected. Also, if a tax return is postmarked after the due date, the collection allowance is forfeited and penalties with interest will be due. The late penalty is 10% of the tax owed with minimum of $50.00. The interest accrues daily on the delinquent taxes at a variable interest rate pursuant to Florida Statute 213.235. Please call 321-264-6915 for the current period interest rate.
Who is Exempt from paying Tourist Development Tax?
Anyone who has entered into a bona fide written lease in excess of six months 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 continues to reside at the same location.
Anyone who is exempt from paying State Sales Tax is also exempt from Tourist Development Tax. These classifications include full-time students, active duty military personnel, churches and non-profit organizations that have a certificate of exemption issued by the Florida Department of Revenue. Contact the Tax Collector's Office for further clarification.
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. The Brevard County Tax Collector will send written notification at least 60 days prior to an audit. All business records must be maintained and made available to our auditors upon request.
Where does the tax collected go?
The law requires that the monies shall be placed in the county tourist development trust fund of the respective county. The revenue from Tourist Development Tax benefits our tourism industry and is governed by Florida Law and Brevard County Code Chapter 102, "Taxation," Article III, as authorized by (F.S. 125.0104).
Commonly Asked Questions
Q. Friends and relatives use my property during the year. Am I required to collect Tourist Development Tax from them?
A. If you collect rent from them or accept any other form of compensation in lieu of rent, you will be required to file a tax return and collect Tourist Development Tax based upon the amount of rent paid, or upon the fair market value of the compensation received in lieu of rent.
Q. A Rental Agent always handles my rental property. Do I need to apply for a Tourist Development Tax Account and submit monthly reports?
A. In most cases, the Rental Agent has their own Tax Account Number, and will submit your Tourist Development Tax information on a Consolidated Tax Return that includes the rental property of all their clients. However, you should be aware that you, as the property owner, are ultimately responsible for the required tax being paid. Any failure by your Rental Agent to pay the tax may result in penalties being applied against you.
Q. What remedies does the Tax Collector have available if someone fails to collect the Tourist Development Tax as required, or collects the tax but does not report or remit the funds to the Tax Collector?
A. Among other statutory remedies, a Warrant can be issued and filed in the Brevard County Official Records, creating a lien against your Real and/or Personal Property.
Q. How often are taxes remitted?
A. Tourist Development Taxes are payable on the first of the month following the month collected from the tenants land guest. Taxes are delinquent if not remitted by the 20th of the month following the month collected.
Q. How can I apply for a Tourist Development Tax Account?
A. Click on "Application for Tourist Tax" under the Tourist Development subtitle on home page or contact our office at 321-264-6915.
Q. How do I close my account if I sold or stopped renting my property?
A. After filing and paying your final return, submit to Tax Collector written information of property no longer being rented. Include date closed and signature.
Application for Brevard County Tourist Development Tax
Mail the completed forms to: Brevard County Tax CollectorAttn: Tourist Tax Dept.P.O. Box 2500 Titusville, FL. 32781-2500
Applications may be obtained from our main office located at 400 South St., 6th Floor, Titusville, FL 32780 or for more information contact our office at (321) 264-6915 or (321) 633-2199 ext. 46915. Once an account is created the customer will receive account information and a tax return to begin filing and remitting payments.
How do you register to remit Tourist Tax Payments Online?1. You must have an established Tourist Tax Account (see application for Tourist Development Tax).
2. Click on the button "Pay Tourist Taxes Online" (also located at the top of the page).
3. Click to request an account here. Complete the New User Account Registration Request form.
4. Upon receipt by our office, registration requests will be processed and account information will be returned by email.
Other Useful LinksThe Brevard Tourism Council Website: www.brevardcounty.us/TourismDevelopmentCouncil
Florida Department of Revenue: http://dor.myflorida.com/dor/
Florida Statutes: www.leg.state.fl.us/Statutes/
Brevard County Code of Ordinance: www.brevardcounty.us/Government