TAYLOR COUNTY
CODE OF ORDINANCES

TOURIST DEVELOPMENT TAX 

The Taylor County Board of County Commissioners has adopted a Tourist Development Tax on each transient accommodation in Taylor County.  The Tourist Development Tax is administered by the Tax Collector’s Office.

Transient accommodations are living quarters or other accommodations in any hotel; apartment hotel; motel; resort motel; apartment motel; rooming house; mobile home park; recreational vehicle park; including each site; rental house, or condominium, that is rented for a period of six months or less.

The Tourist Development Tax rate is set at 5%.  It is an add-on tax, like the state sales tax, and is collected from the tenant at the time rent or accommodation charges are collected.

The owners of the listed properties, as well as applicable property managers or operators of such facilities, are responsible for collecting the tax from their tenants and remitting said tax to the Taylor County Tax Collector.   

Tourist Development Taxes are remitted monthly, with payments due on the 1st of the month following collection from tenants, and are considered delinquent if not paid or postmarked by the 20th of the month.

DOWNLOAD THE TOURIST DEVELOPMENT APPLICATION

DOWNLOAD TOURIST DEVELOPMENT TAX RETURN COUPON

WHO IS EXEMPT?

  • Any person who has entered into a bona fide written lease for longer than six (6) months in duration for continuous residence is exempt from this tax.

  • Any person who has continuously resided for 6 months and has paid the tax imposed for this time shall become exempt on the seventh month and every month thereafter provided he or she continues to reside at the same location.

  • Full-time students enrolled in an institution offering postsecondary education and military personnel currently on active duty who reside in the facilities described above shall be exempt from the tax. Rentals made for business purposes by governments or non-profit organizations may be exempt if certain conditions are met.

 

TOURIST TAX ON SHORT TERM RENTAL PROPERTIES (6 MONTHS OR LESS)

CHECKLIST

  1. Obtain a license from Florida Department of Business and Professional Regulation: at 7946 Front Beach Road, Panama City, FL 32407-4817 or call 850-487-1395.  You can visit their website at www.myfloridalicense.com

  2. Obtain a State Sales Tax Number from the Florida Department of Revenue: at 2410 Allen Road, Tallahassee, FL 32312-2603 or call 850-488-9719 or visit their website at www.floridarevenue.com.

  3. Obtain Fictitious Name from the Florida Department of State.  You can apply online at sunbiz.org or reach them by phone at 850-245-6000.  If your business is Incorporated or an LLC, you would not be required to have a Fictitious Name.

  4. Current Business Tax (License).  If your business is located within the city limits, contact the City of Perry at 850-584-2721.  If located outside the city limits contact our office for information on how to obtain your County Business Tax receipt or visit our Business Tax page here.

  5. Completed Tourist Development Application.  This application is available in our office or for download here.

 

If you have any questions, contact our Tax Department at 850-838-3580.

Once we have these required permits and completed applications, we will issue a business tax receipt and open the Tourist Development account. If you have any questions, please call our office at 850-838-3580.

PROPERTY TAXES