What is Tourist Development Tax?
The tourist tax, also known as the tourist development tax, resort tax, or bed tax, is a 13% tax on rentals or leases of six months or less. It is composed of two parts: 6% is to be collected and remitted to the Manatee County Tax Collector, while 7% is the sales and use tax to be collected and remitted to the Florida Department of Revenue. These tax requirements are established by the State of Florida and local county governments.
Who is required to pay the tourist tax?
This tax applies to anyone who rents, leases, lets, or grants a license for the use of living quarters or accommodations for six months or less, regardless of their state or country of residence. For more details, please refer to Florida Statute 125.0104.
Please be aware that the Manatee County Tax Collector’s office does not have agreements with third-party platforms such as Airbnb, HomeAway, or VRBO. Therefore, it is your responsibility to collect and remit the 6% Tourist Tax to our office.
What is required for tourist tax?
1. Complete Manatee County Tourist Tax Application.
2. Register with the Florida Department of Revenue for a Sales Tax Certificate number. You can contact the local DOR office at 941-343-0201, or by visiting them at 100 Paramount Drive Ste 200, Sarasota, FL 34232.
3. Register with the Florida Department of Business & Professional Regulations. You can contact their office at 850-487-1395 or email dhr.info@myfloridalicense.com.
4. Register with the following cities for a Local Business Tax Receipt and/or Certificate of Registration.
Town of Longboat Key
Contact Town Clerk
941-316-1999
Anna Maria Island
Contact Administration Office
941-708-6130 ext. 110
City of Bradenton
Contact City Hall
941-932-9425
Frequency of tourist tax remittance?
Tourist tax returns and payments are due by the first of the month and are considered late after the 20th of the month following each reporting period, whether you are filing on a monthly or quarterly basis. Payments sent by mail must be postmarked by the 20th to be considered on time. Please note that even if you do not have any rentals during a reporting period, you must still submit a zero return on time to avoid any penalty and interest charges.
Penalties and Interest
- Penalty: If you file your return or make a payment late, a penalty of 10 percent of the amount of tax owed, or minimum $50.00, may be charged. The minimum penalty applies even if no tax is due.
- Interest: Interest accrues daily at a variable rate established by the Florida Department of Revenue.
- Loss of collection allowance for all late payments.
Collection Allowance
If you remit electronically and on time, you can take a collection allowance of 2.5% of the tax collected, with a maximum allowance of $30.00 per month.
What is considered taxable rental revenue?
Any non-refundable amount that the guest is required to pay as a condition of occupying the property is subject to the Tourist Development Tax. This includes, but is not limited to, reservation/administration fees, pet fees, resort fees, cleaning fees, and mandatory travel insurance. For example, if your advertisement states "$1,000.00 a week plus a cleaning fee of $150.00," then the taxable amount is $1,150.00.
Questions or need additional information?
Visit our Help Center on taxcollector.com for more information. Should you need additional assistance, contact the Tourist Tax Team at 941.741.4809 or e-mail touristtax@taxcollector.com.