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Tourist Development Tax

Tourist Development Tax Requirements


In October 1991, Hillsborough County Ordinance 91-22 was passed and the Hillsborough County Tax Collector became responsible for the local administration and collection of the Tourist Development Tax. Transient accommodations are short-term rental of living accommodations, six months or less.

The Tourist Development Tax rate is currently set at 5%. It is an add-on tax, like the state sales tax, and is collected from the tenant at the time rent or accommodation charges are collected.

The owners of the listed properties, as well as applicable property managers, any person who collects consideration, or operators of such facilities, are responsible for collecting the tax from their tenants and remitting this tax to the Hillsborough County Tax Collector.

Tourist Development Taxes are payable monthly, with payments due on the first of the month following collection from tenants, and are considered delinquent if not paid or postmarked by the 20th of the month.

If you are a property owner who rents or leases transient accommodations, you should also make sure you are in compliance with the following requirements: State Sales Tax Requirement: For more information, contact the Florida Department of Revenue at 6302 E Martin Luther King Blvd, Suite 100 Tampa, FL 33619-1166. Contact telephone (813) 744-6344; website http://dor.myflorida.com/dor

Hotel & Restaurant Licensure Requirement: Department of Business and Professional Regulations, Division of Hotels and Restaurants. For more information, see the Florida Department of Business and Professional Regulation at 1940 North Monroe St., Tallahassee, FL 32399; tel. (850) 487-1395; website www.myfloridalicense.com

County Local Business Tax Receipt Requirement. Click here for more information about Local Business Tax Receipts