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VOLUSIA COUNTY TOURIST DEVELOPMENT TAX

PLEASE READ IF YOU ARE LEASING YOUR UNIT TO OTHERS.

 

The 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 Revenue. 

 

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 follows:

 

  1. Why is the County of Volusia collecting the Tourist Development Tax? 

The state of Florida’s 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.

 

  1. When did the County of Volusia begin this program?

April 1, 1990.

 

  1. What types of facilities are subject to the Tourist Development Tax?

All 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.

 

  1. Who collects the tax? 

The property owner collects and remits the tax to the County of Volusia unless a management or real estate firm files for them.

 

  1. What is the reporting period?

The reporting period is one month; for example, April 1 to April 30, May 1 to May 31.

 

  1. How often are taxes remitted to the County of Volusia? 

Taxes 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 Volusia’s Tourist Tax Office no later than May 20.

 

  1. If a condominium is rented only from January through March, is a zero tax return for the other months required? 

Yes, 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.

 

  1. What if the tax return’s due date occurs on a weekend or holiday? 

The tax return is due on the following business day.  Tax returns must be received or postmarked by the 20th or other applicable due date.

 

  1. What is the collection allowance? 

The 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. 

 

  1. 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.

 

  1. Are tax returns subject to an audit? 

Yes. Tax returns are subject to an audit.  Property owners will be given advance notice of an audit.

 

  1. How long must the property owner keep these tax records? 

Tax returns must be kept on file for five years.

 

  1. What laws govern or regulate the Tourist Development Tax? 

Chapters 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.

 

  1. Are fees for maid services taxable? 

If the cleaning fees are required for rental of the unit, they are taxable and should be included with receipts.

 
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