Diane Nelson, CFC, Pinellas County Tax Collector

Frequently Asked Questions

Please click on the question to find the answer.

1. What is the Tourist Development Tax?

5% tourist development tax is in addition to the total rental amount received from any person who rents, leases, or lets for consideration any living quarter or sleeping or housekeeping accommodation. These taxes are regulated by State Law (Florida Statute 125.0104), which requires that the monies “shall be placed in the county tourist development trust fund of the respective county, which shall be established by the county. In Pinellas County, the Board of County Commissioners determines the distribution of revenue from the tourist development tax. One of the primary recipients of the revenue is the St. Petersburg/Clearwater Area Convention and Visitors Bureau, which works to promote and advertise tourism for Pinellas County.

2. Are there any other taxes and/or fees?

In addition to the 5% collected for tourist development tax for Pinellas County, a 7% sales tax is collected by the Florida Department of Revenue for a total of 12% collected for the rental. Customers may want to check with local authorities in the city of the rental for any additional requirements.

3. Who must pay?

Any renter who resides for a period of six months or less in a facility located in Pinellas County must pay the taxes to the owner or the owner’s representative of the rental property.

4. How do I sign up?

Application for an Individual Tourist Development Tax Number or Application for a Business Tourist Development Tax Number. The signed application may be faxed, sent by postal mail or scanned and emailed to: touristtax@taxcollect.com. The mailing address is on the third page of the application. The mailing address is:

Diane Nelson, CFC,
Pinellas County Tax Collector
PO Box 4007
Seminole, FL 33775-4007

The fax number is (727) 453-3193. Your account will be set up by our tourist development department, and you will be contacted by our office to verify all information regarding your account.

5. How often do I have to file a return?

You have the option of filing returns on a monthly or quarterly basis. Monthly filing is applicable for rentals that are available throughout the year. Tax returns are required to be filed every month. A quarterly filing requires tax returns to be filed four times a year; however the total tax paid for the quarter cannot exceed $300.00. Please note, even if you do not have any rentals during the month or quarter, a zero tax return must be submitted timely to avoid a late filing charge.

In all cases, taxes are due the 1st of the month following the rental period regardless of rentals, and are considered delinquent after the 20th of the month. Payments are considered delinquent if not postmarked by the 20th of the following month. For example, a January tax return must be postmarked by February 20 to be considered timely. If postmarked after February 20, the tax return will be considered delinquent and subject to penalties and interest.

6. What is a collection allowance?

Taxpayers who file their tax return timely and pay online are entitled to a collection allowance. The collection allowance is 2.5% of the tax collected with a maximum of $30.00 which may be retained by the taxpayer. If you would like to file and pay onllne, please contact us by phone (727) 464-5007, or email us at touristtax@taxcollect.com. Additional information may be found on our website under Tourist Development Taxes “How to Pay Online through TouristExpress."

7. Which renters are exempt from the tax?

Anyone who is exempt from paying state sales tax will also be exempt from paying the tourist development tax. Some exempt classifications include full-time students, active duty military personnel, churches and non-profit organizations that have a certificate of exemption issued by the Florida Department of Revenue. Please contact our office for additional information regarding exempt rentals.

8. What if I have a long-term renter? Do I still have to pay?

Renters who have signed a bona fide written lease in excess of six (6) months are exempt from the tax. A lease must meet the criteria of the Florida Department of Revenue, Rule 12A-1.061(15) to be considered bona fide. Renters who have paid the Tourist Development Tax for the first six months (without a lease) will become exempt in the seventh month and remain exempt as long as they reside at the same location, based on continuous residency.

9. If I rent to a resident of Florida or to a Pinellas County resident, do I have to collect the tourist development tax from them since they are not transients?

Yes, this tax is applicable to all guests who rent an accommodation for six (6) months or less, whether or not they are residents of Florida or Pinellas County .

10. I only rent my property out for three months of the year to the same couple, do I have to charge them tax?

Yes, you would need to charge the tax and remit the tourist development tax to our office.

11. I allow friends and relatives to use my property during the year. Am I required to collect the tourist development tax from them?

If you collect rent from them, or accept any other form of compensation in lieu of rent, you are required to register with our office to collect and remit the tax, based upon the amount of rent received, or upon the fair market value of the compensation received in lieu of rent.

12. A rental agent always handles my rental property. Do I need to apply for a tourist development tax account and submit monthly tax returns?

The rental agent should have their own account number to report their rental properties on a consolidated tax return in order to remit the taxes. However, you should be aware that as the property owner you are ultimately responsible for the required tax to be paid in case the rental agent fails to do so.

13. If I use a rental agent, but also rent periodically on my own, must I have my own account number or can I give the taxes to my realtor to add to their tax return?

Yes, you are required to register with our office to collect and remit the tax collected by you. You cannot give the tax monies you collected to a third party to remit on your behalf. The tax dollars you collect belong to the taxing authorities at the moment of collection. You serve as the trustee or custodian of these funds until you remit them directly to the state and county.

14. How do I close my account or change my account information?

All requests regarding account changes must be made in writing and submitted to the Tax Collector’s office via email, fax or mail.

Mailing address:

Diane Nelson, CFC,
Pinellas County Tax Collector
PO Box 4007
Seminole, FL 33775-4007

Fax: (727) 453-3193

Email: touristtax@taxcollect.com

15. When is a Power of Attorney necessary?

A signed Power of Attorney form is necessary if you would like us to discuss your tourist development tax account with someone who is not an owner, officer, or partner in the business (e.g., your accountant, attorney, or bookkeeper). Power of Attorney Form

16. Do I have to file a tax return even if I don’t owe any tax?

Yes, Florida law requires that a tax return must be filed based on your collection period, even if no tax is due for that period. A late-filed tax return is subject to a minimum $50.00 penalty, even if no tax is due.

17. What are the penalties for non-compliance?

The penalties can be costly if the taxes are not remitted properly and on time. If the tax return is delinquent, the following penalties apply:

a. There is a flat 10% penalty or $50.00 minimum penalty due on the total tax collected for each month.

b. There is currently a floating rate of interest that will be added for each day of delinquency. There is no maximum on the interest charged.
See "Interest Rates" or call (727) 464-5007.

c. Charges for returned checks range from $25.00 to $50.00, depending upon the amount of the check.

18. What remedies does the Tax Collector have available if someone breaks the law and does not collect the tourist development tax as required, or collects the tax but does not remit it to the Tax Collector?

Among other statutory remedies, a warrant may be issued and filed in Pinellas County Official Records, creating a lien against their real and/or personal property in Pinellas County.

19. How can I contact you?

Mailing address:

Diane Nelson, CFC,
PO Box 4007
Seminole, FL 33775-4007

Fax: (727) 453-3193

Email: touristtax@taxcollect.com or Telephone: (727) 464-5007.

Share | Español | Disclaimer | Home

Property Taxes Tag Renewal Boat Registration Renewal Mobile Home Registration Renewal Driver License Renewal Hunting & Fishing Licenses Tourist Development Taxes

Locations & Hours Important Dates What We Do About Diane Nelson Mission, Vision & Values Facts & Figures Senior Leadership What Our Customers Say Job Opportunities

Property Taxes Tax Certificate Sale Tourist Development Taxes Driver Licenses & ID Cards Motor Vehicles & Vessels Motor Vehicle Dealer Information Mobile Homes & Recreational Vehicles Bankruptcy Questions & Answers Disabled Permits Going Out of Business

Motor Vehicles Driver Licenses & ID Cards Disabled Parking Tags & Permits Hunting & Fishing Licenses Boats & Vessels Mobile Homes Property Taxes Tourist Development Tax

Real Estate Taxes Tangible Personal Property Taxes Tax Certificate Sales

News Releases Photo Gallery Dealer Connection Annual Report Did You Know?

Address & Phone Number Speakers Bureau Quarterly Newsletter Other Government Agencies Email Diane