Tourist Development Taxes

ATTENTION!

Tourist Development tax return due dates for September and October 2024 have been extended to November 22, 2024.

• Please email us at touristtax@pinellastaxcollector.gov to request an application
• If you are collecting rent on any living quarters for a period of six months or less, you must:
  • Register for a tourist development (TD) account with our office
  • Collect TD tax from guest(s)/renter(s)
  • Remit TD tax to our offices
• Living quarters include sleeping and/or housekeeping accommodations - some examples are:
  • Hotel
  • Motel
  • Apartment/Garage
  • House
  • Multiple unit structure (duplex, triplex, condominium, etc.)
  • Rooming house (hostel, bed & breakfast, inn, etc.)
  • Tourist/mobile home park (RV park, campground, etc.)
  • Garage
  • Beach house/cottage
  • Timeshare
  • Mobile home
  • Houseboats or boats permanently docked and not operated on water
• If you contract with an agent/registered platform to rent your property, they should collect and pay the TD tax
  • However, if the agent fails to collect and pay the tax, the owner will be held liable for the taxes
• Once your application is processed, you will receive an email with instructions
  • Please call 727-464-5007 with any questions.

• If you use one of the following rental platforms, they should be collecting the TD tax for you for bookings made on or after the effective date indicated below:
  • December 1, 2015
    • Airbnb
  • June 1, 2018
    • Misterb&b
  • October 1, 2018
    • HomeAway
    • VRBO
    • TripAdvisor
    • FlipKey
    • Misterb&b*
    • HolidayLettings
    • HouseTrip
    • Niumba
    • VacationHomeRentals
    • VacationRentals

Please verify whether or not the rental platform you use collects and pays the required TD tax for you. If not, the rental property owner is responsible for paying the TD tax.

• While most tax returns are accepted as filed, all returns are subject to an audit
• Most audits are random. Others are audited due to referrals from our collections department for habitually filing late returns, incomplete returns, or referrals from the Florida Department of Revenue
• Audits are conducted to ensure the tax is uniformly enforced, to deter tax evasion, to promote voluntary compliance, and to educate taxpayers in the proper method of reporting
• The audit may or may not result in additional tax due or a refund being due

How does an audit work?

• A letter is sent, giving 60 days notice before scheduling the audit
• The audit must begin within 120 days of the notice
• In addition to the notice informing the taxpayer of the audit period, there will be a list of documents that the taxpayer may be required to provide
  • Examples of the documents are listed below. This is not an all-inclusive list. There may be additional documents* requested once the audit has begun

Required Audit Documents:

• Florida Department of Revenue Sales Tax Returns (DR-15)
• General Ledgers
• Chart of Accounts
• Federal Income Tax Returns
• Exemption certificates and the corresponding folios
• Monthly bank statements, deposit slips, merchant statements, credit card receipts
• Guest folio/registration cards/guest applications

*A member of our team will contact you if additional documents are required

Record Retention and Availability Requirements:

• Records must be maintained for three years
• All records must be available for audit in Pinellas County at the time of the audit to insure timely review by the County Auditor
• Any person who collects rental charges for short-term accommodations must keep adequate records, including copies of all leases, rental agreements, etc.
• If records are insufficient, or no records are available, an assessment may be issued based upon the best available information
• A power of attorney form will be needed if the owner wants us to talk with an accountant, attorney, or bookkeeper about their account

• The customer may apply for a refund if:
  • Payment was made when it was not owed
  • Payment was made in error
  • An overpayment was made
• Florida Statutes require an Application for Refund must be supported by appropriate documentation to show the validity of the claim
  • Each refund request is unique – additional documentation may be required
    • If documentation is extensive, submit a written request for our office to review the records at the location
  • All accounting records for the timeframe involved are subject to audit verification if necessary
  • Please email us at touristtax@pinellastaxcollector.gov to request an Application for Refund
• A refund claim will be processed within 90 days if the application is complete and supporting documentation was provided
• A refund cannot be requested three (3) years after the date the tax was paid due to the established statute of limitation
• An accountant or another representative can handle a refund request if a completed Power of Attorney form is included with the refund application

***If you have any questions regarding your refund, please email touristtax@pinellastaxcollector.gov or call 727-464-5007.

Email the completed application and supporting documentation to touristtax@pinellastaxcollector.gov or send via mail to:

Pinellas County Tax Collector

Attn: Tourist Development Audit Department

P.O. Box 6440

Clearwater, FL 33758-6440

Note: This report is based on information provided by the Pinellas County Tax Collector's Budget and Finance Department.