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Tourist Development Tax

Tourist Development Tax / Delinquent Tourist Development Taxes

The Tourist Development Tax is sometimes referred to as resort tax, bed tax, local option tourist tax or transient rental tax. The Gulf County Tourist Development Tax Rate is 5 percent.

The total rental charged every person who rents or leases any living quarters or accommodations such as a hotel/motel, apartment, rooming house, mobile home/RV park, condominiums, timeshare or single family home rented for a period of six months or less is subject to the tourist development tax. The tax shall be charged by the person receiving the consideration for the lease or rental and collected from the lessee, tenant or customer at the time of payment for the rental. The person collecting the consideration should receive, account for and remit the tax to the Gulf County Tax Collector's Office Room 100.

Accommodations rented for longer than six months may be exempt, but must be supported by bona fide written long-term leases. Rentals longer than six months without bona fide written long term leases are taxable for the first six months of continuous occupancy and become exempt beginning on the first day of the seventh month of occupancy.

How to Pay Tourist Development Tax

A registration form must be completed and submitted to the Gulf county Tax Collector. After registering, a filing frequency of monthly, quarterly, semi-annually or annually will be assigned. Rental receipts and tax must be reported on the Tourist Development Tax Return Form. Tax returns are due on the first of the month following the months of collection and are considered delinquent if not postmarked by the 20th of that month. Payments can be submitted by mall or in person.

A tax return must be filed even if no tax is due. The tax collector’s office requires written Notification when a property is removed from the rental market.

Delinquent Tourist Development Taxes

There are penalties for delinquent Tourist Development Tax.

In accordance with Florida Statute 212.12, there is no collection allowance and a minimum penalty of $50 assessed for filing a late Tourist Development Tax return. A penalty of 10 percent of the total tax due is added if not more than 30 days late, and an additional 10 percent is added for each additional 30-day period, or fraction thereof, during which the failure continues. Total penalties will not exceed 50 percent of the total tax due for each period.

In accordance with Florida Statue 125.0105, if your payment is returned by your bank, there is a fee of $25 for payments not exceeding $50, $30 for items exceeding $50 but not exceeding $300, and $40 or 5 percent of the face value (whichever is greater) for Items that exceed $300.

As the Tax Collector, Gulf County may place a tax warrant lien on the property, issue a tax execution to enforce the collection, and request a writ of garnishment to subject any indebtedness due to the delinquent taxpayer by a third person.

In accordance with Florida Statute 125.0104(8)(a), if the person collecting the consideration for the rental fails or refuses to charge and collect the tax from the person paying the rental or lease, that person is in addition to being personally liable for the payment of the tax guilty of a misdemeanor of the second degree.

Contact Information

Office Location: 1000 Cecil G. Costin Sr Blvd Port St Joe, Florida
Mailing Address: Gulf County Tax Collector
Attn: Tenecia Monette
1000 Cecil G. Costin Sr Blvd
Rm 100
Port St. Joe, Florida 32456
You can contact us by:
Email: Sjjgulfcotxcoll@gulfcounty-fl.gov or tmonette@gulfcounty-fl.gov Phone: 850-229-6116

 
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