Taylor County Tourist Development Tax Requirements

• •The Tourist Development Tax rate is 5% of the rental or accommodation charge.
• •The tax applies to transient accommodations rented for six months or less.
• •Taxes are due on the 1st of the month following collection and are delinquent if not paid or postmarked by the 20th.
• •Property owners, managers, or operators are responsible for collecting and remitting the tax.
• •Exemptions apply to bona fide written leases longer than six months.
• •Exemptions apply to individuals who have continuously resided at the same location for six months and paid the tax for that period.
• •Full-time postsecondary students and active-duty military personnel are exempt.
• •Rentals for business purposes by governments or non-profits may be exempt under specific conditions.
• •Operators must obtain a State Sales Tax Number from the Florida Department of Revenue.
• •Operators must obtain a Fictitious Name registration from the Florida Department of State unless the business is an LLC or Corporation.
• •Operators must obtain a current Business Tax receipt from the city or county.
• •RV and Mobile Home Parks with 5 or more units must contact the County Administrative Office and the Florida Department of Health.

Property owners and managers in Taylor County must collect and remit a 5% tax on all transient rentals of six months or less, with payments due by the 20th of each month.

Patterns POLISCOPE noticed across the record. These are observations to investigate, not conclusions.