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Update Regarding Tourist Development Tax Ordinance

On October 16, 2018, the Palm Beach County Board of County Commissioners’ voted to update the county’s Tourist Development Tax (TDT) ordinance. This ordinance has not been modified since it was implemented in 1992. Revolutionary changes have taken place in the online booking and home-sharing industries since then.

We will continue to see more innovation and transformation in this industry in the future. We will also see more competition and new players entering the home-sharing platform business. Updating the ordinance is the right thing to do and now is the right time.

This ordinance was a joint effort between this office and Palm Beach County Commission.  The ordinance creates a level playing field for anyone who wants to be a part of the short term rental business in Palm Beach County. Our goal was to make it easier for people to understand the process and comply with all requirements. The updated ordinance achieves this goal by bringing all existing county requirements into one streamlined ordinance. It serves as a “how to guide,” helping people understand what is required prior to offering their property for short term rental.

I am a champion of our county’s tourism industry which creates jobs and grows our local economy. I also embrace our new home-sharing industry partners who play an important role in bringing tourism dollars to Palm Beach County – tourism dollars that benefit the county.

Tourist Development Tax is not new. Since 1992 it is the Tax Collector’s duty to collect this tax, enforce compliance, audit returns and distribute the revenues to the proper taxing authorities. The Local Business Tax Receipt is not a new requirement. Anyone offering goods or services in Palm Beach County must have a Local Business Tax Receipt which costs just $33 a year for most businesses.

We have many good business people who comply with all Tourist Development Tax and Local Business Tax requirements. They file and pay online each month and work with this agency to ensure accurate record keeping and reporting. I want to thank them for their hard work building our local economy and paying their fair share in support of Palm Beach County.

Best regards,

Anne Gannon

Anne M. Gannon
Constitutional Tax Collector


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