County of Volusia administers the tourist development tax and is surveying all condominium
complexes to ensure compliance. This tax
applies to every person who rents, leases or lets for consideration any living quarters or
accommodations in a hotel, apartment hotel, motel, resort motel, apartment, apartment
motel, rooming house, mobile home park, recreational vehicle park of condominium for a
term of 6 months or less. These taxes are
used to advertise and promote tourism in Volusia County.
If you rent short term, you are required to register with the County of Volusia and
the Florida Department of Revenue. The tourist tax rate increased from 5% to 6% on all
occupancies on and after July 1, 2003. The
6.5 percent sales tax should also be collected and reported to the Florida Department of
The tourist development tax
may apply to you and your property. If you
have any questions, please contact the County of Volusia at 386 254 4668.
The County has published the
14 Most Frequently Asked Questions about the Tourist Development Tax, as
- Why is the County of Volusia collecting the Tourist
state of Floridas Department of Revenue collected this tax prior to April 1, 1990. The County of Volusia saves processing costs and
also returns the tax revenue to the community faster through a local collection program.
- When did the County of Volusia begin this program?
- What types of facilities are subject to the Tourist Development
facilities that are rented for six months or less are subject to the Tourist Development
Tax. These facilities include hotels, motels,
single-family homes, apartments, condominiums, timeshares, mobile home parks, rooming
houses, and campgrounds.
- Who collects the tax?
property owner collects and remits the tax to the County of Volusia unless a management or
real estate firm files for them.
- What is the reporting period?
reporting period is one month; for example, April 1 to April 30, May 1 to May 31.
- How often are taxes remitted to the County of Volusia?
are remitted monthly and tax returns must be filed even if taxes are not due, unless
inactive status has been requested for several months of no rentals. Tax returns must be received or postmarked no
later than the 20th of the month following the close of the reporting period.
For example, the April reporting period begins April 1 and the tax return is due to the
County of Volusias Tourist Tax Office no later than May 20.
- If a condominium is rented only from January through March, is a
zero tax return for the other months required?
unless you request that your account be made inactive for the months of no
rentals. Inactive accounts are
not required to file returns. Your request
must be made in writing and the months of no rentals must be stated.
- What if the tax returns due date occurs on a weekend or
tax return is due on the following business day. Tax
returns must be received or postmarked by the 20th or other applicable due
- What is the collection allowance?
collection allowance is compensation to the owner for collecting the tax. The formula is 2.5 percent of the first $1,200 of
taxes due. State law limits this allowance to
a maximum of $30. The collection allowance
applies only when returns are filed on time.
- Are penalties and interest assessed for filing late or not
filing a return?
Yes. Pursuant to State statute, penalties are imposed
for filing late or not filing. Penalties are
assessed at the rate of 10 percent per month of the taxes due, up to a maximum of 50
percent of the total taxes due. The minimum
penalty is $10. Interest is determined by the
market interest rate adjusted at six-month intervals (January 1 and July 1). Rates can be obtained by calling 386 254 4668. Interest is assessed from the date of the return
is due until payment is remitted. The post
office postmark, not a postage meter date, is considered the payment date.
- Are tax returns subject to an audit?
Tax returns are subject to an audit. Property
owners will be given advance notice of an audit.
- How long must the property owner keep these tax records?
Tax returns must be kept on file for five years.
- What laws govern or regulate the Tourist Development Tax?
125 and 212 of the Florida statutes, Department of Revenue Rules and Regulations 12A-1.060
through 12A-1.061 and Volusia County Ordinances 78-2, 84-11, 87-21 and 87-23, as amended,
list the guidelines for administering, regulating and governing these taxes.
- Are fees for maid services taxable?
the cleaning fees are required for rental of the unit, they are taxable and should be
included with receipts.