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TOURIST DEVELOPMENT TAX

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, cottages, and boats permanently affixed to a dock and not operated on the water by the tenant. 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.

 
 

The tourist development tax is 4% on taxable rental receipts.

Sales and Use Tax of 7% must also be collected and remitted to the Florida Department of Revenue.

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.

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.

Submit a Tourist Development Tax Application to the Tax Collector's office to set up your account:

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 904-359-6070.

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/792/Resort-Rentals or call the City of Fernandina Beach at 904-310-3146.

Online: https://nassau.county-taxes.com/tourist OR you can submit your tax returns by mailing to the address below:

  • John M. Drew, CFC
  • Nassau County Tax Collector
  • 86130 License Road, Suite 3
  • Fernandina Beach, FL 32034

Any person exempt under the provisions of Chapter 212, Florida Statutes and holds a valid certificate of exemption issued by the Florida Department of Revenue.

Anyone who has signed a bona fide written lease for six months +1 Day is exempt from Tourist Development Tax. If there is not a written agreement, the owner is required to collect and remit the Tourist Development Tax for the first six months. The seventh month and every month therafter will be exempt provided the renter continuously resides at the same location.

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.floridarevenue.com or by contacting the Tax Collector’s office (904) 491-7420.

After filing and paying your final return notify the Tax Collector's office in writing that the property will no longer be rented on a short term basis.

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, CFC
  • Nassau County Tax Collector
  • 86130 License Road, Suite 3
  • 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 and are subject to disclosure.

FAQ

At this time, the Nassau County Tax Collector does not have an agreement with any online rental platforms to remit Tourist Development tax on behalf of the hosts.

Contact our office as soon as possible. We will work with you to bring your property into compliance. Our email is taxes@nassautaxes.com or call us at 904-491-7420.

In most cases, the Rental agent has their own account and will submit your tourist tax on a consolidated tax return that includes the rental properties of all of their clients. However, you should be aware that you, as the property owner, are ultimately responible for the required tax to be paid. Any failure by your rental agent to pay the tax could result in penalties being applied against your property.

If you also rent the property yourself, you are required to collect and remit taxes under your own account.

If you collect rent from them or accept any other form of compensation in lieu of rent you will be required to remit tourist development tax based upon the amount of rent paid, or upon the fair market value of the compensation received in lieu of rent.

Yes, if the charge is a mandatory fee to use the property, you would include the amount in the rental receipts. Other examples of additional fees to include would be non-refundable fees such as pet fees, early check-in/check-out fees, etc.