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Tourist & Convention Development Tax Frequently Asked Questions

Tourist Development Tax, also known as “Resort Tax” or “Bed Tax”, is a local option sales tax collected by the Volusia County Revenue Office.  Every person who rents, leases or lets for consideration any living quarters or accommodations in any house, hotel, apartment hotel, motel, resort motel, apartment, apartment motel, rooming house, mobile home park, recreational vehicle park, watercraft, or condominium for a term of 6 months or less is exercising a privilege which is subject to taxation.  The Tourist Development Tax has been assessed in Volusia County since May 1978.

FREQUENTLY ASKED QUESTIONS:

What laws govern the tax?

Who collects the tax?

Are fees for maid services taxable? 

How often are these taxes due?

Are there penalties for late/non-filing?

How often do I file a tax return?

Is there a benefit for paying on time?

What records must be kept?

Which renters are exempt from the tax?

What if I rent to relatives/friends?

Can I pay the tax through a rental agent?

What else am I required to do?

What should I do if I sell or no longer rent?

What is Tourist Express?

Q. What laws govern or regulate the Tourist Development Tax?
A. Chapters 212 and 125 of the Florida Statutes, Department of Revenue Rules and Regulations 12A-1 through 12-21, and Volusia County Ordinances 78-2, 84-11, 87-21 and 87-23, as amended, give the guidelines for administering, regulating and governing these taxes.

Q. Who collects the tax?
A. The property owner or their agent collects and remits the tax to the County of Volusia.

Q. Are fees for maid services taxable?
A. If the cleaning fees are required for rental of the unit they are taxable and should be included with taxable receipts.

Q. How often are these taxes remitted to the County of Volusia?
A. A tax return must be remitted or postmarked on or before the 20^th of the month following the month of collection.  If the 20^th falls on a weekend or holiday, the due date will be extended to the next working day.  Payments not postmarked by the 20^th of the following month are considered delinquent.

Q. Are penalties and interest assessed for filing a late return or not filing a return at all?
A. Yes. Pursuant to Florida Statute 212.12, penalties are imposed for either filing late, non-filing, or not paying in full.   Penalties are assessed at the rate of 10% or $50.00 whichever is greater, with a minimum of $50.00. Interest is determined by ‘market interest rate’ adjusted at six-month intervals (January 1 and July 1).  Rates can be obtained via the web at www.myflorida.com/dor/taxes.  Interest is assessed from the date the return is due until payment is remitted.  The post office postmark, not a postage meter date, is considered the payment date.

Q. If my account is active for 12 months of the year and I only rent January through March and June through August, must I file a return for the other months?
A. Yes, you must file a zero return on or before the 20^th of the following month even if there are no taxable rentals.  However, if you know in advance that you will not be renting the other months, you can request in writing that the filing status be changed to "Unexpected" for those months.

Q. Are owners or their agents compensated for collecting and remitting the tax?
A. Owners or their agents are allowed a collection allowance of 2.5% of the tax collected with a maximum allowance of $30 if the tax return is filed timely.

Q. What records must be kept?
A. Any business dealing in guest/tenant/transient accommodations is responsible for maintaining records such as guest checks, general ledgers, tax payments, and federal income tax returns.  All tourist development tax records must be kept for three years and made available for audit at the place of business.

Q. Which renters are exempt from the tax?
A. Renters who have signed a bona fide written lease in excess of six (6) months are exempt from the tax.  If there is no lease, renters who have paid the Tourist Development Tax for the first six months will be exempt in the seventh month and remain exempt as long as they reside at the same location.  A refund will not be issued for the first six months of tax already paid.  Anyone who holds a State of Florida Sales Tax Exemption Certificate will also be exempt from paying the tax.

Q. If I allow friends and relatives to use my property during the year, am I required to collect the Tourist Development Tax from them?
A. If you collect rent from them, or accept any other form of compensation in lieu of rent, you are required to collect and remit the tax based upon the amount of rent received or upon the fair market value of the compensation received in lieu of rent.

Q. If a rental agent handles the collection and remittance of the Tourist Development Tax, what is my responsibility?
A. Your monthly taxes may be paid through a rental agent, but as the owner of the property, you are ultimately responsible for the required tax to be paid if the rental agent fails to do so.

Q. If I rent my property, what else am I required to do?
A. In addition to collecting and remitting the 6% Tourist Development Tax, you are also required to collect and remit the 6.5% state sales tax.  You may also be required to pay a Tangible Personal Property Tax on the value of the rental furnishings.  Any questions concerning the tangible tax should be directed to the Property Appraiser’s Office at (386) 254-4621.

Q. If I sell or no longer rent my property, what is my responsibility?
A. You are responsible for notifying, in writing, the Volusia County Revenue Division, Property Appraiser’s Office, and Florida Department of Revenue immediately.

Q. What is Tourist Express?
A. Tourist Express is an online filing and payment system for tourist/convention development tax. To access this convenient tool, please register at: https://www.volusia.county-taxes.com/tourist.  Once registered you will be able to track and manage your account information, file a return, and pay your Tourist/Convention Development Tax online through a secure website.  Online payments can be made by credit card (Visa, MasterCard, Discover, or American Express) for a fee of approximately 2.5% of the transaction amount or by e-check for a flat fee of $1.50 per transaction.

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