Convention and Tourist Development Tax


The 6% Convention and Tourist Development Tax (4% Tourist Development Tax and 2% Convention Tax) is a tax on the total payment received for the rental or lease of living quarters and accommodations in a hotel, motel, rooming house, trailer camp, condominium, apartment, multiple-unit structure, mobile home, trailer, single-family home, or any other sleeping accommodations that are rented for a period of six months or less. The tax is paid by the tenants or guests in addition to the total of the rental for all accommodations subject to the tax and the 7% State Sales Tax, which is remitted to the State of Florida, Department of Revenue. Only the 6% Convention and Tourist Development Tax is remitted to the Tax Collector's Office.

All owners and/or managers of the above mentioned facilities have the responsibility to collect the tax from their tenants or guests and remit them to the Duval County Tax Collector on a monthly basis. The taxes are due on the first of the month following collection from tenants and guests, and become delinquent if not postmarked by the 20th of the month. If the 20th falls on a Saturday, Sunday, or a federal or state legal holiday, returns will be accepted as timely if postmarked on the next business day. A return must be filed every month, even when no taxes are collected, in order to avoid a failure to file penalty.

If the return is delinquent, penalties are assessed at a rate of 10% of the taxes due for each month late, not to exceed 50% of the total, or $50, whichever is greater. Interest is assessed at a variable rate that is determined by the Department of Revenue.

To compensate owners and/or managers for the collections of taxes, they are entitled to a collection allowance. The collection allowance is 2.5% of the first $1,200 of taxes collected to a maximum of a $30 credit. The collection allowance is not allowed for late submission or noncompliance.

To register for submission of taxes, please fill out the Tourist/Convention Tax Registration Form and mail to the address listed below. For a blank Tourist/Convention Return, click here and remit with payment (if applicable) to the following:
 
Michael Corrigan, Tax Collector
Attn: Tourist Development
231 E. Forsyth St., Room 212
Jacksonville, FL 32202

For additional information, call 904.630.1916, option #4 or email: taxcollector@coj.net

Public Service Tax 


Public Service Taxes are levied and collected under Florida Statutes, Section 166.231 and 202, and Chapters 790 and 792 of the Jacksonville Municipal Ordinance Code, as amended and supplemented for the sale of electricity, water and gas.
The public service tax, also known as the municipal utility tax, is levied on the purchase of public services by the ultimate consumer of the service. It is to be paid by, and collected from, the purchaser at the time of purchase. The seller is responsible for the taxes due on taxable services from the effective date of the ordinance, regardless of whether the tax was collected from the purchaser.

The following rates apply:
• Electricity 10%
• Metered or bottled gas 10%
• Water 10%
• Fuel oil, $0.04/gallon

Tax collected is to be remitted to the Duval County Tax Collector monthly. Tax returns and payments are due on the first of the month following collection, and are considered delinquent if not postmarked by the 20th of the month. If the 20th falls on a Saturday, Sunday, or a federal or state legal holiday, returns will be accepted as timely if postmarked on the next business day. A tax return must be filed every month, even if no taxes were collected during the month, in order to avoid a failue to file penalty.

Payments remitted past the due date are subject to delinquent penalties and interest. Penalties are assessed at the rate of 5% of the delinquent tax due each month, or $15, whichever is greater, up to a maximum of 25% of the delinquent tax. Interest is assessed at the variable interest rate issued by the Florida Department of Revenue until payment is received.
All remittals are subject to audit by the Tax Collector’s Office. A 60-day notice of intent to audit will be provided to the entity prior to audit commencement.

To register for submission, please fill out the Public Service Tax Application and mail to the address listed below.  For a blank Public Service Tax Return, click here and remit with payment (if applicable) to the following:
 
Michael Corrigan, Tax Collector
Attn: Public Service Tax
231 E. Forsyth St., Room 212
Jacksonville, FL 32202

For additional information, call 904.630.1916, option #4 or email: taxcollector@coj.net