The Tourist Development Tax is sometimes referred to as resort tax, bed tax, local option tourist tax or transient rental tax. The Broward County Tourist Development Tax Rate is 6 percent.
The total rental charged every person who rents or leases any living quarters or accommodations such as a hotel/motel, apartment, rooming house, mobile home/RV park, condominiums, timeshare or single family home rented for a period of six months or less is subject to the tourist development tax. The tax shall be charged by the person receiving the consideration for the lease or rental and collected from the lessee, tenant or customer at the time of payment for the rental. The person collecting the consideration should receive, account for and remit the tax to the Broward County Tourist Development Tax Section. Rental records are subject to audit by Broward County Records, Taxes and Treasury Division.
Accommodations rented for longer than six months may be exempt, but must be supported by bona fide written long-term leases. Rentals longer than six months without bona fide written long-term leases are taxable for the first six months of continuous occupancy and become exempt beginning on the first day of the seventh month of occupancy.
Taxpayers registering for Tourist Development Tax may be required to obtain a Broward County Local Business Tax Receipt. Click here for more information.
How To Pay Tourist Development Tax
A registration form must be completed and submitted to the Tourist Development Tax Section: Registration Form and Instructions. After registering, a filing frequency of monthly, quarterly, semi-annually or annually will be assigned.
Rental receipts and tax must be reported on the Tax Return Form.
For guidance, please access Tax Return Instructions.
Tax returns are due on the first of the month following the months of collection and are considered delinquent if not postmarked by the 20th of that month.
Payments can be submitted by mail or in person, and must be made in U.S. Funds and drawn on a U.S. Bank. After registration is complete, you can also pay taxes online.
Delinquent Tourist Development Taxes
There are penalties for delinquent Tourist Development Tax.
In accordance with Florida Statute 212.12, there is no collection allowance and a minimum penalty of $50 assessed for filing a late Tourist Development Tax return. A penalty of 10 percent of the total tax due is added if not more than 30 days late, and an additional 10 percent is added for each additional 30-day period, or fraction thereof, during which the failure continues. Total penalties will not exceed 50 percent of the total tax due for each period. Current rates can be found at www.myflorida.com/dor/tips/
In accordance with Florida Statute 125.0105, if your payment is returned by your bank, there is a fee of $25 for payments not exceeding $50, $30 for items exceeding $50 but not exceeding $300, and $40 or 5 percent of the face value (whichever is greater) for items that exceed $300.
Failure to pay the Tourist Development Tax is a violation of a Broward County Ordinance which is punishable by a fine in an amount not to exceed $500 or imprisonment not to exceed 60 days.
As the Tax Collector, Broward County may place a tax warrant lien on the property, issue a tax execution to enforce the collection, and request a writ of garnishment to subject any indebtedness due to the delinquent taxpayer by a third person.
In accordance with Florida Statute 125.0104(8)(a), if the person collecting the consideration for the rental fails or refuses to charge and collect the tax from the person paying the rental or lease, that person is, in addition to being personally liable for the payment of the tax, guilty of a misdemeanor of the first degree, punishable by a term of imprisonment not to exceed one year.
Forms
Contact Information
Office Location: 115 S. Andrews Avenue, Room A-110, Fort Lauderdale, FL 33301
Mailing Address: Tourist Development Tax Section
Broward County Tax Collector
115 S. Andrews Avenue, Room A-110
Fort Lauderdale, FL 33301
Phone:954-357-8455 Fax:954-357-6524
Email: touristax@broward.org
Tip Hotline
If you know of or suspect a person or business is evading the Tourist Development Tax, you can report a possible tax violation to our office and remain anonymous.
Please provide us with as much information as possible.
You can contact us by:
Email: touristax@broward.org
Phone: 954-357-8455
Mailing Address: Tourist Development Tax Section
Broward County Tax Collector
115 S. Andrews Avenue, Room A-110
Fort Lauderdale, FL 33301
Need More Information?
Check Our Frequently Asked Questions
View Other Helpful Links and Resources
Email your question to us at touristax@broward.org
Or, call the Broward County Call Center at 3-1-1 or 954-831-4000.
