WHO MUST PAY?
Anyone who rents or leases transient accommodations (e.g. hotel, bed & breakfast, apartment, motel, townhouse, condominium, timeshare, rooming house, mobile home, single family home, beach house or cottage) for a period of six (6) months or less must pay Tourist Development Tax (TDT).
Tourist Development Tax is to be paid the month following the month the tax is collected, but first you must file a Tourist Development Tax application. After an application is submitted, you will receive notification and instructions to file and pay your return on our website.
KEEP YOUR RECORDS
All records are to be maintained for three (3) years after a return is filed, as all records are subject to periodic audit.. The records are to include, but are not limited to guest checks, general ledger, sales tax, federal income tax returns, and leases.
HOW IS TOURIST DEVELOPMENT TAX CALCULATED?
The Tourist Development Tax is 5% of your gross rental which is filed and paid on our website or submitted to the Flagler County Tax Collector.
GET YOUR COLLECTION ALLOWANCE:
The owner/operator is entitled to a collection allowance of 2.5% of the first $1,200 (maximum $30) of the tax collected from tenants and guests, provided the tax return is filed and paid on-line by the 20th of the following month.
COLLECTION ALLOWANCE EXAMPLE:
|Gross Rent Received:
|Total Tax Collected (5%):
|Less Collection Allowance:
|(2.5% of tax collected up to $30.00 for on-line filing only)
|Total Amount Due:
The Flagler County Tax Collector's office enforces tax compliance statutes. Written notices of audits are sent at least 60 days prior to any Tourist Development Tax audit.
PENALTIES FOR NON-COMPLIANCE:
Late or delinquent tax returns have penalties:
- Loss of your collection allowance if filed on-line.
- A penalty of 10% of tax due, but not less than $50.00.
- Interest is accrued per Florida Statute 213.24, for all late and non-payment of taxes. Rates are subject to change January 1 and July 1 of each year. Contact the Florida Department of Revenue at (386) 274-6600 for details.
- Certain situations can result in more severe penalties.
The charge for a returned check is $25.00.
WHO BENEFITS FROM THIS TAX?
We all do. Tourist Development Tax goes right back to Flagler County to promote and enhance tourist attractions. The Flagler County Tourist Development Council can provide further information on the following activities that benefit from the Tourist Development Tax:
- Tourism Promotion
- Beach Restoration
- Cultural Arts
Please call 386-313-4230 or visit www.visitflagler.com