All transient facilities that are rented for a period of six months or less are subject to the (6%) local Tourist Convention Development Tax (4% Tourist Tax and 2% Convention Tax) and (7%) State Sales Tax (6% Sales Tax and a 1% Discretionary Surtax).
Transient facility means any hotel, motel, apartment house, multiple unit structure (e.g., duplex, triplex, quadruplex, condominium), rooming house, tourist or mobile home court (e.g., trailer court, motor court, R.V. camp, fish camp), single family dwelling, garage apartment, beach house or cottage, cooperative owned apartment, condominium parcel, timeshare resort, mobile home, or any other house, boat (e.g., houseboat, but not including cruise liners), vehicle, or other structure, place, or location held out to the public to be a place where living quarters or sleeping or housekeeping accommodations are provided to guests or tenants for consideration.
The property owner/operator collects the tax. The local Tourist and Convention taxes collected are remitted to the Duval County Tax Collector on a monthly basis. Please complete the Tourist/Convention Development Tax registration form and mail to the address below.
The State Sales Tax is remitted to the State of Florida, Department of Revenue. The tax return is due on the first of the month following collection from their tenants or guests and are considered delinquent if not remitted by the 20th of each month. The tax return must be filed even if taxes are not due. If the tax return's due date falls on a weekend or a legal holiday, it is due on the following business day.
If the tax return is not received on time, penalties are assessed at the rate of (10%) per month of the taxes due or fraction thereof to a maximum of (50%) or $10.00, whichever is greater. Interest is accrued at an annual rate set up by the Department of Revenue prorated daily of the taxes due computed from the due date until payment is received (postmark date).
To compensate owners/operators for the collections of taxes from their guests and tenants, they are entitled to an allowance of 2.5% of the first $1,200.00 tax due. In essence, the collection allowance is not to exceed $30.00. Collection allowance is not allowed for late submission or noncompliance.
FOR FURTHER INFORMATION PLEASE CALL 904-630-2022
OR WRITE TO:
MIKE HOGAN, TAX COLLECTOR
Attn: Edgar Venzon, Room 212
231 E. Forsyth Street
Jacksonville, FL 32202