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Frequently Asked Questions

General Questions
Property Owner Questions
Agent Questions

General Questions

Q: What is Tourist Development Tax (TDT)?
A: This is a tax on short term rental properties that strengthens our local economy by supporting our County’s tourism industry. That support includes funding for Palm Beach County tourism promotion, art and cultural events, professional sports facilities and beach restoration.

Q: Who pays Tourist Development Tax?
A: Anyone who offers accommodations for short term rental (six months or less), is required to pay TDT.

Q: How much is Tourist Development Tax?
A: TDT 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.

Q: What kind of records should I keep for TDT?
A: All records are required to be maintained for three years after a return is filed because they are subject to audit. Records are to include, but are not limited to invoices, sales tax returns, federal income tax returns, general ledger, leases and guest checks.

Q: Do I have to file a return every month?
A: TDT returns are due by the 20th of each month and must be filed. If no tax is due for that reporting period, a return must be filed indicating $0.00 due.

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Property Owner Questions

Q: What are the penalties for not filing or paying?
A: Failure to collect and remit TDT is a theft of state funds and carries felony charges. Applicable penalties and interest will be charged if a TDT return is not filed by the due date, including those with periods of no rental activity.

Q: What happens if I am out of compliance?
A: If you are out of compliance, contact us at (561) 355-3547 and we will work with you to bring your account into compliance.

Q: I advertise and rent my property online, are the requirements different?
A: No. Even if you offer your property for rent through a third-party such as VRBO®, Home Away ™ or Airbnb, you must create an account and file returns and remit payments using the online portal.

Q: What do I do if I have an agent file on my behalf?
A: Inform your agent of the new process and online portal. Your agent will no longer have a TDT account number and will need to create a login. You must then authorize the agent to file TDT returns and remit payments online. Your agent will be notified via email when you have given authorization.

Q: I already have a TDT account number, why do I need to create a new account?
A: The Tourist Development Tax process is completely online. Due to this change a new TDT account number must be issued for each property.

Q: Can I use my International driver license to create my account?
A: Yes, you have the ability to create your account using your international driver license or passport.

Q: How will I know when the online system is available?
A: The online system is available. Effective August 1, 2018, you are required to use the online system for all TDT transactions.

Q: What happens if I mistakenly file my return and remit payment via mail after the online system is available?
A: Returns and payments sent via mail will be returned to you.

Q: What do I need to do if I no longer offer my property for short term rental?
A: Please send a request to close your account using the online portal. Your account must be in compliance. Our field services deputies will review your account and authorize closure.

Q: I still have questions, what do I do?
A: Please visit the TDT Support Center, call the TDT Hotline (561) 355-3547 or email clientadvocate@taxcollectorpbc.com.

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Agent Questions

Q: I’m an agent, filing on behalf of numerous property owners, what do I need to do?
A: Contact your property owners to make sure they are aware of the requirement to use the TDT online portal. You will no longer have a TDT account number but must have a Local Business Tax Receipt (BTR). Ensure each property owner authorizes you to file TDT returns and remit payments on their behalf. You will be notified via email when a property owner authorizes you in the system. For more information, please visit the Agent page.

Q: I don’t currently have a BTR, what do I need to do?
A: Complete an application and mail to our office. Applications can be found http://www.pbctax.com/services/local-business-tax-services/local-business-tax-forms

Q: How will I know when a property owner has granted me access in the new online system?
A: You will be notified via email once a property owner grants authorization.

Q: What happens if I mistakenly file my return and remit payment via mail after the online system is available?
A: Returns and payments sent via mail will be returned to you.

Q: I need further assistance with setting up the properties I manage, what do I do?
A: If you have questions or need assistance at any point during this transition, please call us. We are happy to set up an appointment to have you come in and work with one of our TDT specialists to make sure you get the help you need. To set up your one-on-one meeting please send an email to clientadvocate@taxcollectorpbc.com or call (561) 355 – 3929.

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