Tourist Development Tax Overview
Tourist Development Tax is vital to our community. Tourist Development Tax strengthens our local economy by supporting Palm Beach County's tourism industry. The tax supports tourism promotion and funds beach restoration, art and cultural events and professional sports facilities. The Sports Commission, Film & Television Commission and cultural non-arts (such as museums, zoos, and historical society) also benefit from Tourist Development Tax revenue.
If you offer accommodations for short term rental (six months of less), you are required to collect Tourist Development Tax and file a return every month. Short term rental examples include:
How much is Tourist Development Tax?
Tourist Development Tax is 6% of total taxable rental receipts. It is an add-on tax and is collected from the tenant at the time rent or accommodation charges are collected. TDT is paid in addition to state sales tax. The Constitutional Tax Collector is contracted by the Board of County Commissioners to collect Tourist Development Tax.
If you rent or lease short term 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. 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. Telephone: (850) 487-1395
- County Local Business Tax Receipt Requirement. Learn more about Local Business Tax Receipts.