Suzanne Johnston
Flagler County Tax Collector

 General Information Frequently Asked Questions Florida Statutes/Laws

PAYING TOURIST DEVELOPMENT TAX ON YOUR RENTAL PROPERTY

FLAGLER COUNTY ORDINANCE 2018-10

FLAGLER COUNTY TAX COLLECTOR'S OFFICE WILL BEGIN COLLECTING TOURIST DEVELOPMENT TAX ON BEHALF OF FLAGLER COUNTY, FOR THE JULY 2018 COLLECTION PERIOD.

 

Complete a Tourist Development Tax Application with Tax Collector

·        Paper applications available - CLICK HERE

·        Online account registration and application effective July 12, 2018 - CLICK HERE

·        You will be notified via email with online reporting instructions from the Tax Collector’s Office, along with your account number on August 1, 2018.

Tourist Development Tax (5%) collected by Tax Collector’s Office

·        Due 1st of each month, must pay by the 20th to avoid penalty and interest 

State Sales Tax (7%) collected by Department Of Revenue 

·        DOR Form GT-800034 - Sales and Use Tax on Rental of Living or Sleeping Accomodations

·        Due 1st of each month, must pay by the 20th to avoid penalty and interest         

Effective JULY 1, 2018

Your Local Business Tax Receipt number is required in all advertisement(s) of rental properties. 

Per County Ordinance number 2018-10, Section 19-53(c), each Dealer and / or owner shall be required to have a local business tax receipt (LBTR).  The LBTR business number shall be the identifier for the payment of any Tourism taxes owed.  Such LBTR business number shall be included on all remittance reports, checks, and shall be required to be clearly shown as part of all marketing and advertisements for the property to include printed, electronic and other methods.  To not do so shall be considered a violation of this ordinance.

Go To Local Business Taxes