Tourist Development Tax (TDT) - Clerk's Office

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Tourist Development Tax (TDT) - Clerk's Office

Florida Statute 212.11 requires Tourist Tax Dealers to file tax returns and pay electronically in order to receive a collection allowance.

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:

  • Hotels, motels, and resorts
  • Apartments and condos
  • Rooming houses
  • Mobile home parks and RV parks
  • Vacation rentals
This tax is collected by the Brevard County Clerk’s Office pursuant to Brevard County Code, Chapter 102, “Taxation,” Article III, and Florida Statute 125.0104.

The local Tourist Development Tax is in addition to the 7% Florida Sales and Use Tax remitted to the Florida Department of Revenue.

Who Must Pay Tourist Development Tax (TDT)

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.

Responsibilities of Managers and Owners

Collect TDT and State Sales Tax from each tenant or guest.

File monthly returns electronically through the Clerk’s Office.

Collection Allowance:

  • 2.5% of tax collected (up to $30) is allowed only if paid electronically and on time.
  • Payments by check do not qualify for the collection allowance.
Late returns: penalty of 10% of tax owed (minimum $50) plus daily interest (Florida Statute 213.235).

Exemptions

  • If the guest has a State of Florida sales tax exemption certificate, the rental is exempt from TDT.
  • If the guest is a full-time student enrolled in an institution offering postsecondary education.
  • If the guest is active duty military on temporary duty assignment (TDA) and has presented you with a copy of their orders.
  • 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 and 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.

Where Does the Tax Go

All TDT funds are placed in the County Tourist Development Trust Fund. These revenues benefit the local tourism industry and are governed by Florida Statute 125.0104 and Brevard County Code, Chapter 102.

Filing and Payment Options

Pay Online (Preferred)

  1. Establish a Tourist Tax Account with the Clerk’s Office.
  2. Click “Pay Tourist Taxes Online.”
  3. Select “Register Now” and complete the New Account Registration form.
  4. 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.

Pay by Check

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 - TDT
400 South St., 3rd Floor
Titusville, FL 32780

Note: Payments by check are accepted, but do not qualify for the 2.5% collection allowance.