Tourist Development Tax Requirements
The Palm Beach County Board of County Commissioners adopted the Tourist Development Tax Ordinance of Palm Beach County on August 15, 1995, on each transient accommodations. Transient accommodations are short term rental of living accommodations. Short term is defined as six months or less. The Tax Collector’s Office administers the Tourist Development Tax on behalf of the county.
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 site, rental house, or condominium, that is rented for a period of six months or less.
The Tourist Development Tax rate is currently set at 6%. 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, any person who collects rent, or operators of such facilities, are responsible for collecting the tax from their tenants and remitting this tax to the Palm Beach County Tax Collector.
Tourist Development Taxes are payable monthly, with payments due on the first of the month following collection from tenants, and are considered delinquent if not paid or postmarked by the 20th of the month.
Learn more by reading our Tourist Development Tax Brochure.
If you rent or lease transient accommodations, you should also make sure you are in compliance with the following requirements:
- State Sales Tax Requirement: For more information, contact the Florida Department of Revenue at 2468 Metrocentre Blvd., West Palm Beach, FL 33407. Contact telephone (561) 640-2800;
- Hotel & Restaurant Licensure Requirement: Department of Business and Professional Regulations, Division of Hotels and Restaurants. For more information, see the Florida Department of Business and Professional Regulation at 1940 North Monroe St., Tallahassee, FL 32399; tel. (850) 487-1395;
- County Local Business Tax Receipt Requirement. Learn more about Local Business Tax Receipts.