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Tourist Development Tax

 

About Tourist Development Tax

Tourist Development Tax (TDT) strengthens our local economy by supporting Palm Beach County’s tourism industry. Anyone who offers accommodations for short term rental (six months or less) is required to collect Tourist Development Tax from the guest when rent or accommodation charges are collected. TDT is 6% of total taxable rental receipts. It is an add-on tax and must be paid in addition to state sales tax.

Palm Beach County Requirements

Anyone who offers accommodations for short term rental (six months or less) in Palm Beach County must establish a TDT account using our Tourist Development Tax portal. You must also obtain a Business Tax Receipt for Short Term Rental for each rental unit.

Our TDT process is completely paperless. All TDT returns and payments must be filed and remitted online using our Tourist Development Tax portal. Remember to check with your local municipality for additional business tax payment information and other requirements.

Establish a TDT Account

Please follow these steps to establish your TDT account:

Step 1: Determine how you will manage your property

Determine if your property will be self-managed, agent-managed or company-managed. Read Before Getting Started – Property Owners to learn more.

Step 2: Create your login

You must have a valid email address to create your login. We will use this email address for all correspondence and reminders. Read Create Your Login to learn more.

Step 3: Establish your TDT account

Create and verify your login to the TDT portal before creating your account. During this step, you will set up your TDT Business Account and add rental properties to your account. You will need the Property Control Number (PCN) for each property you intend to rent. Please read Create a New TDT Account for detailed information about this important step in the process.

Step 4 – Obtain a Short Term Rental Local Business Tax Receipt (BTR)

Complete an application for a Short Term Rental Local Business Tax Receipt for each rental unit.

Step 5 – File a TDT return and remit payment each month

File a TDT return and remit payment by the 20th each month. For periods with no rental activity, file a TDT return indicating no rental activity and $0.00 due.

Create Your TDT Login

Now that you have reviewed Palm Beach County’s short term rental requirements and reviewed the steps for establishing a TDT account with our office, it’s time to set up your TDT login. Click here to go to the TDT portal now.

Helpful Tip

Please have the Property Control Number (PCN)  for each rental property handy. You will need to enter this number for each property you intend to rent.

Business Tax Receipt for Short Term Rental

Per the Tourist Development Ordinance of Palm Beach County, Chapter 17, Article III, Sections 17-117, anyone who offers accommodations for short term rental must have a valid Local Business Tax Receipt. If you have not yet obtained your BTR, please download the Business Tax Receipt Form for Short Term Rentals. Complete one form for each short term rental property.

We cannot process BTR applications in our service centers. Please mail your completed application(s) and payment of $33 for each rental property to:

Tax Collector, Palm Beach County
Attn. Tourist Development Tax
P.O. Box 3715
West Palm Beach, FL 33402-3715

If you wish to drop off your application(s) and payment in person, please visit our Administrative Office at:

Governmental Center
301 N. Olive Avenue, 3rd Floor
​West Palm Beach, FL 33401

If you have questions or require assistance, please call (561) 355-3547 to speak with a TDT client service specialist Monday through Friday, 8:15 a.m. to 5:00 p.m. You may also email us at ClientAdvocate@pbctax.com.

How to File and Remit Payment

You must file a TDT return and remit payment by 11:59 p.m. EST by the 20th of every month. A TDT return is not considered filed until payment is received. You must file a return every month even during periods with no rental activity. Your return must indicate $0.00 due for that filing period. Make sure to file a zero return before the deadline to avoid a minimum $50 penality and interest.

Please refer to our how to guide called File and Remit Payment for complete step-by-step instructions.

Helpful Tip

Our system makes it easy to file up to three returns in advance. This feature is helpful when you know you will not be offering your property for rent such as off-season during the summer months.

Information for Agents

Agents who manage short term rental properties for their clients must have a valid Local Business Tax Receipt. For more information or to download an application, please visit the Local Business Tax Receipt section of this website.

If you have a valid BTR, you are ready to create a login in the TDT online portal. Please read our how to guide Before Getting Started – Agents. When you create a login, the system will send you an email to verify your account. You must click the verification link in the email and accept the terms and conditions.

Notify Your Clients

After you create a login, inform your clients and let them know they can now authorize you in the system. You will receive a system-generated email asking you to Accept or Decline your client’s request to grant you authorization. When you accept the request, the next time you login to the portal your client’s property will appear on your dashboard.

Exemptions

The following rentals/leases are specifically exempt:

  • Bona fide written agreement for continuous residence longer than 6 months in duration
  • Federal employees on official travel orders
  • Governmental units (e.g. county, city, municipal)
  • Employees of non-federal governmental units on official business
  • Military employees on active duty
  • Full-time students enrolled in an institution offering postsecondary education
  • Foreign diplomats*

Please note that special conditions must be met in order for the transaction to be exempt. The accommodation owner/operator will become liable for any tax due in the event that an audit reveals ineligibility or inadequate documentation.

View Rule 12A-1.061, F.A.C. Rentals, Leases, and Licenses to Use Transient Accommodations

* NOTE: The Department of State has changed the exemption cards for U. S. Diplomats from a color coded system to images of one of four different animals: an owl, buffalo, eagle, or deer. Only a card with an image of an owl can be used for official stays at hotels. If a card is presented with an image of a buffalo, please check to ensure there is no amount restriction or the statement “not valid for hotels.” Please refer to the Florida Department of Revenue Tax Information Publication (TIP) 11A01-05 New U.S. Diplomatic Tax Exemption Cards, dated 07/15/2011.