Tourist Development Tax
Flagler County began collection of the Tourist Development Tax, also known as “bed tax,” effective 8/1/2018, pursuant to Flagler County Ordinance 2018-10.
The Flagler County Tourist Development Tax applies to any living quarters or accommodations, including but not limited to, hotels, motels, apartment buildings, single or multifamily dwellings, mobile home parks, recreational vehicle parks, condominiums, cottages, and boats permanently affixed to a dock and not operated on the water by the tenant. Any person who rents or leases any transient accommodations for a period of 6 months or less is responsible for collecting and remitting the tax.
For additional information on how Flagler County "bed tax" revenues are utilized, please visit http://www.visitflagler.com/tdc/
ONLINE RENTAL PLATFORMS
THE TAX COLLECTOR DOES NOT HAVE AN AGREEMENT OR CONTRACT WITH ONLINE PLATFORMS, SUCH AS AIRBNB, VRBO, ETC.
- THESE ONLINE PLATFORMS DO NOT REMIT THE 5% TOURIST DEVELOPMENT TAX TO OUR OFFICE.
- IT IS THE HOMEOWNER'S RESPONSIBILITY TO ENSURE THE TAX IS REMITTED TO THE TAX COLLECTOR.
- ALL RENTAL PROPERTIES ALSO REQUIRE A LOCAL BUSINESS TAX, REGARDLESS OF HOW LONG THE PROPERTY IS BEING RENTED
What is a Tourist Development Tax?
Tourist Development 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 Flagler County Tax Collector. 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 Collect the Tax?
Any person (business) who rents or leases any transient accommodations for a period of 6 months or less.
How Much is the Tax and What Charges are Taxable?
The Tourist Development Tax is 5% of the gross monthly revenue. The gross monthly revenue you should be reporting and remitting tax on includes all charges paid by the guest/renter to stay at your accommodation (excluding the tax).
Taxable charges include:
- Room Rate
- Cleaning Fees
- Pet Fees
- Traveler Service Fees
Non-taxable charges include:
- Damage Deposits
- Optional Travel Insurance
Who is Exempt from Tourist Development Tax?
Any person who has entered into a bona fide written lease for longer than six (6) months in duration for continuous residence.
Any person who has continuously resided for 6 months and has paid the tax imposed for this time shall become exempt on the seventh month and every month thereafter provided he or she continues to reside at the same location.
Anyone who is exempt from paying state sales tax. These include federal government employees and other government agencies (state, county, city, etc.), full-time students, active duty military personnel, churches, and nonprofit organizations that have a sales tax exemption number from the Florida Department of Revenue.
When is the Tax Due?
The tourist development tax is due to the Tax Collector's Office monthly. It is due on the 1st day of the month following the reporting period and becomes delinquent if not paid or postmarked by the 20th day of the month following the reporting period. All owners/operators must submit a return even if no taxes were collected for the month.
What Happens When the Tax Becomes Delinquent?
If the return and payment are not filed with the Tax Collector by the 20th day of the month following the reporting period, the tax is considered delinquent. This applies to individuals filing online through Tourist Express as well. The penalty is 10% of the tax due for each month or a fraction of a month that the return is delinquent. The penalty is a minimum of $50 and up to a maximum of 50% of the tax due. The interest rate is variable. You will need to contact the Tourist Development Tax Department at (386) 313-4160 for the current rate.
Terminating the Property Management of a Rental Property
Save Money by Filing Online Through Tourist Express
For your convenience, we allow online payments for Tourist Development Tax through Tourist Express. Property owners that have signed up for Tourist Express are entitled to deduct 2.5% of the first $1,200.00 of tax due, or a maximum of $30.00 if the return is paid by the 20th day of the month following the reporting period. In order to be eligible for Tourist Express, the property owner must already have an active Tourist Development Tax account.
The tourist development tax is 5% on taxable rental receipts.
Sales and Use Tax of 7% must also be collected and remitted to the Florida Department of Revenue (http://dor.myflorida.com/dor/taxes/sales_tax.html).
The tourist development tax is due to the Tax Collector's office monthly or quarterly. It is due on the 1st day of the month following the reporting period and becomes delinquent if not paid or postmarked by the 20th day of the month following the reporting period. A return must be submitted even if no taxes were collected for the month.
A collection allowance of 2.5% of the first $ 1,200.00 of tax due, or a maximum of $30, may be deducted if the return is paid or postmarked by the 20th day of the month following the reporting period.
To register to file, you will need to create an online account through our Tourist Express website.
Participants are required to obtain a Sales Tax Identification Number from the Florida Department of Revenue for filing of the tax. For information on Sales and Use Tax and the application for a Sales Tax Identification Number please visit the Department of Revenue's website: http://dor.myflorida.com/dor/taxes/sales_tax.html or call the Daytona Beach branch of the Florida Department of Revenue at 386-274-6600.
Online: https://flagler.county-taxes.com/tourist OR you can submit your tax returns by mailing to the address below:
Suzanne Johnston - Tax Collector
Flagler County Tax Collector
P.O. Box 846
Bunnell, FL 32110
Any person exempt under the provisions of Chapter 212, Florida Statutes and holds a valid certificate of exemption issued by the Florida Department of Revenue.
Anyone who has signed a bona fide written lease for six months +1 Day 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.
If the return and payment are not postmarked by the 20th of the month following the reporting period, the collection allowance is forfeited. In addition penalty and interest are assessed. The penalty is 10% of the tax due for each month or fraction of a month that the return is delinquent. The penalty is a minimum of $50, up to a maximum of 50% of the tax due. The interest rate is variable. The interest rate may be found online at www.floridarevenue.com or by contacting the Tax Collector’s office (386) 313-4160.
After filing and paying your final return notify the Tax Collector's office in writing that the property will no longer be rented on a short term basis.
At this time, the Flagler County Tax Collector does not have an agreement with any online rental platforms to remit Tourist Development tax on behalf of the hosts.
Contact our office as soon as possible. We will work with you to bring your property into compliance. Our email is firstname.lastname@example.org or call us at (386) 313-4160.
In most cases, the Rental agent has their own account and will submit your tourist tax on a consolidated tax return that includes the rental properties of all of their clients. However, you should be aware that you, as the property owner, are ultimately responsible for the required tax to be paid. Any failure by your rental agent to pay the tax could result in penalties being applied against your property.
If you also rent the property yourself, you are required to collect and remit taxes under your own account.
FRIENDS AND FAMILY USE MY PROPERTY DURING THE YEAR. AM I REQUIRED TO COLLECT TOURIST DEVELOPMENT TAX FROM THEM?
If you collect rent from them or accept any other form of compensation in lieu of rent you will be required to remit tourist development tax based upon the amount of rent paid, or upon the fair market value of the compensation received in lieu of rent.
Yes, if the charge is a mandatory fee to use the property, you would include the amount in the rental receipts. Other examples of additional fees to include would be non-refundable fees such as pet fees, early check-in/check-out fees, etc.
If you suspect a person or business is evading the Tourist Development Tax, you may report this information anonymously by calling our Tourist Tax Department at (386) 313-4160 or by written correspondence to:
Suzanne Johnston - Tax Collector
Flagler County Tax Collector
P.O. Box 846
Bunnell, FL 32110
Please provide as much detailed information as possible.
You may also submit tips anonymously online by clicking the link below: