Wednesday, September 20, 2017
   

TOURIST DEVELOPMENT TAX

 

TOURIST DEVELOPMENT TAX

 

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TDT (BED TAX) Information

Nassau County began collection of the Amelia Island Tourist Development Tax, also known as “bed tax”, effective January 1, 1989 pursuant to Nassau County Ordinance 88-31 and increased to the current rate of 4% effective April 1, 2010 under Nassau County Ordinance 2010-02.

The Amelia Island Tourist Development Tax applies to any living quarters or accommodations, including but not limited to, hotels, motels, apartment buildings, single or multifamily dwellings, mobile home parks, recreational vehicle parks, condominiums, and cottages. Any person who rents or leases any transient accommodations for a period of 6 months or less is responsible for collecting and remitting the tax. Sales and Use Tax of 7% must also be collected and remitted to the Florida Department of Revenue.  Participants are required to obtain a Sales Tax Identification Number from the Florida Department of Revenue for filing of the tax. For information on Sales and Use Tax and the application for a Sales Tax Identification Number please visit the Department of Revenue's website: http://dor.myflorida.com/dor/taxes/sales_tax.html or call the Jacksonville branch of the Florida Department of Revenue at (904) 359-6450.

If your rental is located within the City of Fernandina Beach you must obtain a Resort Rental Dwelling Permit.  For more information please visit the City’s website  http://www.fbfl.us/documentcenterii.aspx and choose the City Forms folder to view the Resort Rental Dwelling Permit Application Packet or call the City of Fernandina Beach at (904) 310–3115.

How much is the tax?
The tourist development tax is 4% on taxable rental receipts.

Who is exempt? Any person exempt under the provisions of Chapter 212, Florida Statutes.

When is the tax due?
The tourist development tax is due to the Tax Collector's office monthly. It is due on the 1st day of the month following the reporting period and becomes delinquent if not paid or postmarked by the 20th day of the month following the reporting period. A return must be submitted even if no taxes were collected for the month.

How do I file?

Online: https://nassau.county-taxes.com/tourist

    -or-

Submit Tourist Development Tax Returns to:

John M. Drew
Nassau County Tax Collector
86130 License Road, Suite 4
Fernandina Beach, FL 32034

  Tourist Development Tax Application 
  Tourist Development Tax Return
 
How are filers compensated for collecting the tax?
A collection allowance of 2.5% of the first $ 1,200.00 of tax due, or a maximum of $ 30.00, may be deducted if the return is paid or postmarked by the 20th day of the month following the reporting period.

What if the tax is delinquent?
If the return and payment are not postmarked by the 20th of the month following the reporting period, the collection allowance is forfeited. In addition penalty and interest are assessed. The penalty is 10% of the tax due for each month or fraction of a month that the return is delinquent. The penalty is a minimum of $50.00, up to a maximum of 50% of the tax due. The interest rate is variable. The interest rate may be found online at www.myflorida.com/dor or by contacting the Tax Collector’s office (904) 491-7420.

What if the unit is no longer available for short-term rental? 
Notify the Tourist Tax Department in writing, on your letterhead, the date you terminated, the location of the unit, the Property ID number, the owner's name and current mailing address. The tourist tax account will be updated.

Tip Hotline
If you suspect a person or business is evading the Tourist Development Tax, you may report this information anonymously by calling our Tourist Tax Department at (904) 491-7420 or by written correspondence to:

John M. Drew
Nassau County Tax Collector
86130 License Road, Suite 4
Fernandina Beach, FL 32034

Please provide as much detailed information as possible.  You may also submit tips via email to:  tips@nassautaxes.com.  Please note that emails are considered a public record, therefore the email address you send from should be anonymous as well.

Nassau County began collection of the Amelia Island Tourist Development Tax, also known as “bed tax”, effective January 1, 1989 pursuant to Nassau County Ordinance 88-31 and increased to the current rate of 4% effective April 1, 2010 under Nassau County Ordinance 2010-02.

The Amelia Island Tourist Development Tax applies to any living quarters or accommodations, including but not limited to, hotels, motels, apartment buildings, single or multifamily dwellings, mobile home parks, recreational vehicle parks, condominiums, and cottages. Any person who rents or leases any transient accommodations for a period of 6 months or less is responsible for collecting and remitting the tax. Sales and Use Tax of 7% must also be collected and remitted to the Florida Department of Revenue.  Participants are required to obtain a Sales Tax Identification Number from the Florida Department of Revenue for filing of the tax. For information on Sales and Use Tax and the application for a Sales Tax Identification Number please visit the Department of Revenue's website: http://dor.myflorida.com/dor/taxes/sales_tax.html or call the Jacksonville branch of the Florida Department of Revenue at (904) 359-6450.

If your rental is located within the City of Fernandina Beach you must obtain a Resort Rental Dwelling Permit.  For more information please visit the City’s website  http://www.fbfl.us/documentcenterii.aspx and choose the City Forms folder to view the Resort Rental Dwelling Permit Application Packet or call the City of Fernandina Beach at (904) 310–3115.

How much is the tax?
The tourist development tax is 4% on taxable rental receipts.

Who is exempt? Any person exempt under the provisions of Chapter 212, Florida Statutes.

When is the tax due?
The tourist development tax is due to the Tax Collector's office monthly. It is due on the 1st day of the month following the reporting period and becomes delinquent if not paid or postmarked by the 20th day of the month following the reporting period. A return must be submitted even if no taxes were collected for the month.

How do I file?

Online: https://nassau.county-taxes.com/tourist

    -or-

Submit Tourist Development Tax Returns to:

John M. Drew
Nassau County Tax Collector
86130 License Road, Suite 4
Fernandina Beach, FL 32034

  Tourist Development Tax Application 
  Tourist Development Tax Return
 
How are filers compensated for collecting the tax?
A collection allowance of 2.5% of the first $ 1,200.00 of tax due, or a maximum of $ 30.00, may be deducted if the return is paid or postmarked by the 20th day of the month following the reporting period.

What if the tax is delinquent?
If the return and payment are not postmarked by the 20th of the month following the reporting period, the collection allowance is forfeited. In addition penalty and interest are assessed. The penalty is 10% of the tax due for each month or fraction of a month that the return is delinquent. The penalty is a minimum of $50.00, up to a maximum of 50% of the tax due. The interest rate is variable. The interest rate may be found online at www.myflorida.com/dor or by contacting the Tax Collector’s office (904) 491-7420.

What if the unit is no longer available for short-term rental? 
Notify the Tourist Tax Department in writing, on your letterhead, the date you terminated, the location of the unit, the Property ID number, the owner's name and current mailing address. The tourist tax account will be updated.

Tip Hotline
If you suspect a person or business is evading the Tourist Development Tax, you may report this information anonymously by calling our Tourist Tax Department at (904) 491-7420 or by written correspondence to:

John M. Drew
Nassau County Tax Collector
86130 License Road, Suite 4
Fernandina Beach, FL 32034

Please provide as much detailed information as possible.  You may also submit tips via email to:  tips@nassautaxes.com.  Please note that emails are considered a public record, therefore the email address you send from should be anonymous as well.

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