Effective Immediately: Florida Statute 212.11 requires Tourist Tax Dealers to file tax returns and pay tax electronically in order to receive a collection allowance. Please click on ͞Pay Tourist Tax Online͟ to log into your online account or request an online account. You must have an established account with the Brevard County Tax Collector’s office before you can create an online account. A link for the Tourist Tax account application is provided below. Tourist development tax account holders who are not utilizing the online payment method are required to submit their Brevard County Tourist Tax Return form by mail or in person.
About 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 7% 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 rent 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 reporting period has been established. Pursuant to Florida Statute 212.12, managers/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. If a tax return is postmarked or filed online 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 a 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 321-264-6969 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 (181 days) 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.
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 Florida Statute 125.0104.
Application for Brevard County Tourist Development Tax
- Application for Tourist Tax Account
- Property Management Application
- Managed Property Information Form
Fill out and mail completed forms to:
Brevard County Tax Collector
Attn: 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) 264-6969 or (321) 633-2199. 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?
- You must have an established Tourist Tax Account (see application for Tourist Development Tax).
- Click on the button “Pay Tourist Taxes Online” (located at the top of the page).
- Click “Register Now”. Complete the New Account Registration form.
- Upon receipt by our office, registration requests will be processed and account information will be returned by email.