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Tourist Development Tax
Tax Amnesty Program
frequently asked questionsTax Amnesty agreement (pdf format)
Need the pdf reader? download it for freeQ. What is tax amnesty?
A. Tax amnesty is a one-time opportunity for taxpayers to voluntarily pay delinquent Tourist Development Taxes with NO penalty and reduced interest.
Authorized by the Florida Legislature the Tax Amnesty Program runs from July 1, 2003 through October 31, 2003, and applies to taxes, penalty, and interest that were due on or before June 30, 2003.
The Volusia County Council approved participation in the program on June 5, 2003.
Taxpayers who are under criminal investigation or who have been convicted of violating a Florida revenue law are excluded from the Tax Amnesty Program. Also excluded are taxes where the taxpayer has entered into a settlement or payment agreement with the County prior to July 1, 2003.
Q. Who is eligible for tax amnesty?
A. Businesses and individuals are eligible if they have unpaid taxes, penalty, or interest that were due on or before June 30, 2003 and one or more of the following apply:
They are not currently under criminal investigation nor have they been convicted of a violation of a revenue law.
Their liability is not already covered in an existing stipulated payment agreement or settlement agreement.
They agree to waive all protest rights and rights to refund related to the liability.
Q. When can I file under the tax amnesty program?
A. The Tax Amnesty Program runs from July 1, 2003 through October 31, 2003. You can file and pay eligible taxes and the applicable interest any time during this period.
Q. What are the eligible tax payment periods included in the tax amnesty?
A. Tax liabilities that are due on or before June 30, 2003. You can file and pay eligible taxes and the applicable interest any time during this period.
| Filing Status | Last period eligible for amnesty and due date |
| Monthly | May 2003, which was due June 1, 2003 |
| Quarterly | March 2003, which was due April 1, 2003 |
| Taxes due after June 30, 2003 are not eligible for the tax amnesty. | |
Q. How far back should I file tax returns during tax amnesty?
A. The statutory look-back period for tax deficiencies unknown to the County that are voluntarily disclosed and paid by the taxpayer during amnesty is three (3) years; however, undisclosed liabilities and liabilities determined by the County may extend beyond the three-year period.
Q. What are the benefits of participating in tax amnesty?
A. Eligible taxpayers can save money. The Tax Amnesty Program gives you a one-time opportunity to remit previously owed taxes with NO penalty and at a reduced interest rate. In addition, the statutory look-back period for tax deficiencies unknown to the County that are voluntarily disclosed and paid by the taxpayer during amnesty is three (3) years.
Q. Will filing under tax amnesty increase my chances of being audited?
A. No. Participating in the Tax Amnesty Program does not increase your risk of an audit. In fact, taxpayers who accurately disclose all of their tax liabilities during the four-month amnesty period will lower their chances of being identified for later audit by the County.
Q. Is there a tax amnesty application form I must complete to participate in tax amnesty?
A. Yes. You must complete a Tax Amnesty Agreement and submit it along with the appropriate documents and full payment of the tax and the appropriate interest.
The Tax Amnesty Agreement acknowledges that you have read and understood the conditions of the tax Amnesty Program.
Only one completed agreement is required, regardless of the number of tax periods you wish to pay.
Q. What is required for participation in tax amnesty?
A.
You must be eligible to participate (see "Who is eligible?" FAQ #2).
You must complete the Tax Amnesty Agreement.
You must complete and submit the appropriate tax documents for the taxes and interest you owe (under amnesty, all penalty is waived and save up to 50% off interest).
You must mail or submit all tax amnesty-related documents and payment of tax during the four-month tax amnesty period (postmarked no later than October 31, 2003).
You must be registered with the Department of Revenue and have a current Sales Tax certificate number.
Q. There are two interest discounts available in tax amnesty. What interest discount applies to me?
A. The interest discount that applies depends on your type of tax liability.
If the County has already discovered and assessed a liability (for example, field audits, billings, jeopardy assessment letters, and warrants), you may participate in amnesty and receive a 25% interest discount.
Other taxpayers may participate and receive a 50% discount on interest. These actions include:
Taxpayers who have never been contracted by the County have a liability.
Taxpayers who receive communications from the County from Letters of Inquiry, delinquency notices, etc.
Q. How do I find out how much I owe?
A. To find out how much you owe or to get help complying with tax amnesty provisions, call (386) 822-5755.
If you know you missed a payment or did not send in your tax return on time, you don’t have to wait for the County to mail you a bill or delinquency notice. You can contact the County for an amount now.
Q. What are the recommended steps I should follow to file and pay tax returns and bill payments during tax amnesty?
Review all your records to determine if you have overlooked a taxable transaction or business activity.
Calculate any undisclosed /unpaid tax liability that was due on or before June 30, 2003. (Contact the county at (386) 822-5755 for interest rates).
Read and complete the Tax Amnesty Agreement. You must complete this agreement before you can file and pay taxes and bills under the Tax Amnesty Program.
Write a check, payable to the County of Volusia, for FULL PAYMENT of all tax and reduced interest due.
Mail all tax amnesty-related documents, including returns (postmarked no later than October 31, 2003) to:
County of Volusia
TDT Tax Amnesty Program
123 W Indiana Ave, Room 103
Deland, Fl 32720Q. Do I need to submit a separate check for each tax amnesty return?
A. NO. After you have completed all required tax returns, information, and documentation, you may submit one check or make one payment.
Q. Can I remit amnesty-related payments in installments?
A. Yes. However, all tax payments must be made between July 1, 2003 and October 31, 2003. The Tax Amnesty Program requires full payment of tax on or before October 31, 2003. Payments postmarked after October 31, 2003 will not be eligible for tax amnesty or associated benefits.
Q. I already reported my taxes, but I have an outstanding bill for penalty and/or interest. Can I take advantage of tax amnesty?
A. Yes, you may clear up a no-tax due bill during amnesty by submitting a completed Tax Amnesty Agreement form and paying 75% of the interest.
I currently participate in a stipulated payment agreement with the County. Can I participate in tax amnesty to reduce my penalty and interest?
NO! If a taxpayer has entered into a settlement or stipulated payment agreement with the County prior to July 1, 2003, the taxes covered by this agreement are NOT eligible for the Tax Amnesty Program.
Q. Are tax amnesty-related tax returns, bills, and audit payments confidential?
A. Yes, all tax returns, documents, and communications filed with the County under the Tax Amnesty Program are confidential as provided by Chapter 213, Florida Statutes.
Q. Can tax returns filed under tax amnesty be amended in the future? Can they be appealed?
A. No. In order to take advantage of the Tax Amnesty Program the taxpayer must agree to the provisions of the Tax Amnesty Agreement. These provisions include:
- The taxpayer’s agreement to waive the rights to contest the tax or interest
- The taxpayer’s agreement to waive the right to any refund or credit, except taxes or interest paid in error as determined by the County.
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Volusia County, Florida.