Below is a list of most (not all) Florida statutes and Florida administrative rules pertaining to the collection and remission of tourist development tax. For the full text of each item, visit the Florida Senate website.
Florida statutes
Chapter 832
Chapter 125
Chapter 212
- 212.03 – Transient rentals tax: rate, procedure, enforcement, exemptions
- 212.11 – Tax returns and regulations
- 212.12 – Dealer's credit for collecting tax; penalties for noncompliance; powers of Department of Revenue in dealing with delinquents; brackets applicable to taxable transactions; records required
- 212.13 – Records required to be kept; power to inspect; audit procedure
- 212.14 – Departmental powers; hearings; distress warrants; bonds; subpoenas and subpoenas duces tecum
- 212.15 – Taxes declared state funds; penalties for failure to remit taxes; due and delinquent dates; judicial review
- 212.18 – Administration of law; registration of dealers; rules
Chapter 213
- 213.015 – Taxpayer rights
- 213.025 – Audits, inspections, and interviews
- 213.051 – Service of subpoenas
- 213.053 – Confidentiality and information sharing
- 213.0535 – Registration Information Sharing and Exchange Program
- 213.21 – Informal conferences; compromises
- 213.22 – Technical assistance advisements
- 213.25 – Refunds; credits; right of setoff
- 213.285 – Certified audits
- 213.29 – Failure to collect and pay over tax or attempt to evade or defeat tax
- 213.30 – Compensation for information relating to a violation of the tax laws
- 213.34 – Authority to audit
- 213.345 – Tolling of periods during an audit
- 213.35 – Books and records
- 213.50 – Failure to comply; revocation of corporate charter or license to operate a public lodging establishment or public food service establishment; refusal to reinstate charter or license
- 213.67 – Garnishment
- 213.68 – Garnishment; collecting entity of counties which self-administer collection of tourist development tax
- 213.69 – Authority to issue warrants
- 213.731 – Collection action; notice; taxpayer's protest and review rights
- 213.732 – Jeopardy findings and assessments
- 213.733 – Satisfaction of warrant
- 213.75 – Application of payments
- 213.755 – Filing of returns and payment of taxes by electronic means
- 213.756 – Funds collected are state tax funds
- 213.757 – Willful failure to pay over funds or destruction of records by agent
Florida administrative codes
- 12A-1.001 – Specific exemptions
- 12A-1.012 – Repossessed merchandise and bad debts
- 12A-1.014 – Refunds and credits for sales tax erroneously paid
- 12A-1.038 – Consumer's Certificate of Exemption; exemption certificates
- 12A-1.055 – Sale or discontinuation of business
- 12A-1.056 – Tax due at time of sale; tax returns and regulations
- 12A-1.060 – Registration
- 12A-1.061 – Rentals, leases, and licenses to use transient accommodations