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Register an Account

  • Fill out 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.

Report a Violation

If you know or suspect someone is evading the TD tax, you can anonymously report a violation to our office. Please be as detailed as possible in your report.

Registered Platforms

  • 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.

Ways to Pay

  • Pay online!
  • Submit completed return with your payment
    • By mail:
      • Pinellas County Tax Collector
      • PO Box 6440
      • Clearwater, FL 33758-6440
    • Wire Transfer

Audits

  • 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

Exemptions

Individuals who are exempt from paying state sales tax will be exempt from paying the TD tax.

Please note that special conditions must be met for these to be exempt.

Some exempt classifications include:

  • Federal Government Workers
  • Florida State Government Workers
  • Foreign Diplomats
  • US Armed Forces Personnel
  • Tax exempt organizations
  • Full-Time Students
  • Persons with continuous residence
  • Persons with a bona fide written lease

Please call 727-464-5007 for more details regarding exemptions.

TD tax does not apply to charges for:

  • Phone, internet, TV services
  • Cribs
  • Utility charges 
  • Meals and beverages 
  • Items in a mini fridge or other in-accommodation device
  • Use of safes/safety deposit boxes at the registration desk (not in-room safes)
  • Admissions like golf, tennis, cultural events, which are billed separately
  • Fines/penalties/fees for lost or damaged room items
  • Laundry services
  • Valet service
  • Packaging or delivery services

Refunds

  • 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
  • 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@taxcollect.com or call 727-464-5007.

 

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

 

Pinellas County Tax Collector

Attn: Tourist Development Audit Department

P.O. Box 6440

Clearwater, FL 33758-6440

 

Pinellas County Tourist Development Tax Code

The rules regulating the collection and distribution of the TD tax are found in the Pinellas County Tourist Development Tax Code.

 

2021-2022 Comparative Report

 

Fiscal Year 2021

 

Fiscal Year 2022

% MO. Inc.

Reporting Periods Gross Tax Admin. Cost Net   Gross Tax Admin. Cost Net  
October 3,530,341.32 40,485.00 3,489,856.32   5,879,804.87 47,645.00 5,832,159.87 66.55%
November 3,071,319.94 40,485.00 3,030,834.94   5,479,064.97 47,645.00 5,431,419.97 78.39%
December 3,478,626.82 40,485.00 3,438,141.82   6,426,899.46 47,645.00 6,379,254.46 84.75%
January 4,222,342.83 40,485.00 4,181,857.83   7,405,377.70 47,645.00 7,357,732.70 75.39%
February 5,895,855.06 40,485.00 5,855,370.06   9,480,498.27 47,645.00 9,432,853.27 60.80%
March 9,712,284.76 40,485.00 9,671,799.76   12,980,622.83 47,645.00 12,932,977.83 33.65%
April 8,775,138.20 40,485.00 8,734,653.20   10,869,589.91 47,645.00 10,821,944.91 23.87%
May 7,737,004.35 40,485.00 7,696,519.35          
June  8,303,926.01 40,485.00 8,263,441.01          
July 8,667,097.38 40,485.00 8,626,612.38          
August 5,280,774.64 40,485.00 5,240,289.64          
September 4,488,062.58 78,759.48 4,409,303.10          
Total  $73,162,773.89  $524,094.48  $72,638,679.41    $58,521,858.01  $333,515.00  $58,188,343.01 51.27%


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

Local Option CVB Reports

 

Cities March 2022 Tax Collected April 2022 Tax Collected
BLS - Belleair/Belleair Beach/ Bluffs/Shores $66,131.37 $43,130.88
CW - Clearwater/Clearwater Beach $3,718,543.01 $3,186,974.05
DN - Dunedin $153,029.99 $112,567.80
IRB - Indian Rocks Beach $157,482.93 $105,165.68
IS - Indian Shores $94,688.53 $50,353.18
MB - Madeira Beach $277,265.43 $201,593.64
MO - Miscellaneous/Other $4,091,973.64 $3,488,887.35
OMSH - Oldsmar/Safety Harbor $175,751.37 $128,076.60
PHMT - Palm Harbor $162,491.92 $135,191.76
RDNS - N Redington Beach/Redington Beach/Redington Shores $224,736.48 $161,887.79
SP - St. Petersburg $1,249,815.99 $995,892.70
SPBTV - St.Pete Beach/Tierra Verde $1,960,450.07 $1,661,693.40
TI - Treasure Island $635,767.58 $496,009.84
TS - Tarpon Springs $73,197.21 $51,386.28
Grand Total $13,041,325.82 $10,818,810.95

 

TD Tax Rental Type March 2022 Tax Collected April 2022 Tax Collected
Apartments $31,704.77 $24,322.53
Bed and Breakfast $15,546.64 $11,776.26
Condo $525,246.88 $240,332.24
Campground $75,954.87 $51,937.54
Condo-Hotel $613,475.46 $523,956.92
Hotel $6,513,065.15 $5,486,484.74
Mobile Home $13,049.65 $2,450.14
Motel $875,126.11 $739,408.44
Other $98,980.80 $69,823.57
Property Management $4,153,089.29 $3,590,545.30
Single Family Dwelling $75,031.00 $33,796.01
Time Share $51,055.20 $43,977.26
Grand Total $13,041,325.82 $10,818,810.95

 

Note: The figures on this report reflect the taxes collected to date for this specific reporting period.

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