The Tourist Development Tax is a 6% tax on the total rental amount collected from any person or other party who rents, leases, or lets for consideration living quarters or accommodation in hotels, apartment hotels, motels, resort motels, apartments, apartment motels, rooming houses, tourist or trailer camps, vessels, or condominiums for a period of 6 months or less.
Important Information
Starting August 1, 2019, the tourist development tax will be increased to 6% which should be collected in addition to the total rental amount received from any person who rents, leases, or lets for consideration any living quarter or sleeping or housekeeping accommodation. Collections with new rate should be submitted as part of the September TDT Return. Programming changes to the TouristExpress online portal will be in place to facilitate your submittal.
