Tourist Development/Public Service
taxes
Tourist Development/Resort Tax
The Tourist Development Tax, also referred to
as a Resort Tax, was enacted in 1978 levying a two percent tax on short term rentals of
living accommodations for six months or less. On April 24, 2003 the
Volusia County Council adopted Ordinance 2003-07 raising the tax to three
percent effective as of July 1, 2003 rentals. Revenue from these funds are pledged to
secure and liquidate revenue bonds for the acquisition, construction, extension,
enlargement, remodeling, repair, improvement, maintenance, operation or promotion of one
or more publicly owned and operated convention centers, sports stadiums, sports arenas,
coliseums or auditoriums within Volusia County.
Convention Development tax
In 1984 a "special taxing district" was formed to levy the
Convention Development Tax within the Halifax Advertising Tax District. In 1987 a
"special levy for outside the above special taxing district" was enacted for the
Southeast Volusia Advertising Authority. That same year a sub-county levy was enacted for
the West Volusia Advertising Authority. The Convention Development Taxes were levied for
the taxable privilege of leasing or letting of short term rentals and is to be used for
the following purposes: (a) To promote and advertise tourism; (b) to fund conventions
bureaus, tourist bureaus, tourist information centers, and news bureaus. The rate for
these taxes is three percent.
Every person who rents living
accommodations located in Volusia County for a period of six months or
less must register with the County.
Click here to obtain a copy of the registration form. Once
completed and signed, please fax to (386) 822-5729, attn: Tourist &
Convention Development Tax or mail to:
County of Volusia
123 W. Indiana Avenue, Room 103
DeLand, Fl 32720-4602
For additional information on the Tourist Development or
Convention Development Tax, call one of the telephone numbers listed above or e-mail revenue@co.volusia.fl.us.
Public Service Tax
The Public Service Tax ordinance adopted by
Volusia County in September of 1997 requires, that effective 4/01/98, telecommunications
service providers collect a seven percent tax on certain services provided to residents
who live in the unincorporated area of the County. Electric and gas utilities are required
to collect a 10 percent tax on services provided to residents in the unincorporated area
of the County. The residents are assessed these taxes on their utility bills. The
collections are remitted to the County by the provider on a monthly basis. For more
information, call one of the telephone numbers listed above or e-mail revenue@co.volusia.fl.us.
Property taxes
The Tax Section of Revenue Services collects
and distributes more than $349 million in current and delinquent property taxes on 116
separate taxing authority levies. This section conforms with all state laws relating to
the collection of taxes and fees while providing citizens with information and aid in
remittance of their taxes. Offices are
located in DeLand, Daytona Beach, New Smyrna Beach and Orange City to provide geographic
convenience to citizens.
Current taxes become due and payable on Nov. 1 of each year
and become delinquent April 1 of the following year. Tax bills are mailed to the most
current owner and address of record. If you own property in Volusia County and fail to
receive a tax bill in November, please contact at the telephone numbers listed above or
e-mail revenue@co.volusia.fl.us.
Annual Tax Certificate
Sale
W-9 form in printable pdf format.
Need the Acrobat Viewer? download
it for free
Form W-9
(33 kb)
For information on the 2004 Tax Certificate Sale, please call (386)
736-5938 ext. 2064 or 2664.
Department of Revenue
forms
The following file is in pdf
format. If you need the Acrobat Reader download
it here.