What Is the Tourist Development Tax?
Florida Statute 212.11 requires Tourist Tax Dealers to file tax returns and pay electronically in order to receive a collection allowance.
Tourist Development Tax (TDT) is a 5% tax on the total rental amount collected from every person or party who rents, leases, or lets for consideration any living quarters or accommodations for six months (181 days) or less. This includes:
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Hotels, Motels, and Resorts
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Apartments and Condos
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Rooming Houses
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Mobile Home Parks and RV Parks
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Vacation Rentals
Responsibilities of Managers & Owners
Managers and owners are to collect TDT and State Sales Tax from each tenant or guest. They must also file monthly returns electronically through the Clerk’s Office.
Collection Allowance & Penalties
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2.5% of tax collected (up to $30) is allowed only if paid electronically and on time.
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Payments by check do not qualify for the collection allowance.
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Late Returns: penalty of 10% of tax owed (minimum $50) plus daily interest (Florida Statute 213.235).
Who Must Pay the Tourist Development Tax?
Any person renting or leasing accommodations for six months (181 days) or less.
A return and payment are due monthly. Returns must be filed, and payments made, no later than the 20th of the following month.
Exemptions
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If the guest has a State of Florida sales tax exemption certificate, the rental is exempt from TDT.
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If the guest is a full-time student enrolled in an institution offering postsecondary education.
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If the guest is active duty military on temporary duty assignment (TDA) and has presented you with a copy of their orders.
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You have a qualified, written, residential long-term lease for more than 6 months. A copy of this lease must be provided to the TDT office for verification that the lease is in compliance.
Audit & Compliance
The Clerk’s Office ensures compliance with TDT requirements through audits and enforcement. Written notification will be sent at least 60 days prior to an audit.
All business records must be maintained and made available for review.
Public Records Notice
Tourist Development Tax, like sales tax, is confidential information and is exempt from public records law. All information contained in Tourist Development Tax returns, reports, accounts, or declarations received by the Brevard County Clerk is confidential except for official purposes and is exempt from F.S. 119. Please reference F.S. 213.053 for further information.
Filing & Payment Options
You can make TDT payments in two ways: online or by check.
Visit our portal to register and pay Tourist Development Taxes.
- Establish a Tourist Tax Account with the Clerk’s Office.
- Click “Pay Tourist Taxes Online.”
- Select “Register Now” and complete the New Account Registration form.
- Account confirmation will be sent by email.
Important: Filing and paying electronically is the only way to qualify for the 2.5% collection allowance (up to $30) and only if paid electronically and on time.
Make checks payable to: Brevard County Clerk Finance – TDT
Include your TDT Tax Account Number in the memo section.
Mail to:
Brevard County Clerk Finance – TDT400 South St., 3rd Floor
Titusville, FL 32780
Payments by check are accepted, but do not qualify for the 2.5% collection allowance.
Resources
For further information or assistance regarding Tourist Development Taxes, you can reach us by email at Tourist.Tax@brevardclerk.us, or by phone at (321) 637-6530.