Tourist Tax FAQ

Tourist Tax FAQ

Who actually pays the Tourist Development Tax?

Any renter who resides for 6 months or less. It is the owners responsibility to collect the 5% Tourist Tax and submit it to the Collier County Tax Collector.

Is the 5% Tourist Development Tax the only tax due on short-term rentals?

No, there is also a 6% State Sales Use tax, payable to the Department of Revenue, for the State of Florida. You can call them at (239) 348-7565 or 1-866-693-6748 for details.

Is the Tourist Development Tax enforced?

Yes, the Tourist Development Tax, Ordinance 2017-35, is enforced by the Collier County Tax Collector. It is considered a violation if the owner does not collect and remit this tax. Among other statutory remedies, a Warrant can be issued and filed in Collier County. This will create a lien against the taxpayer's property.
Any person who is taxable hereunder who fails or refuses to charge and collect from the person paying any rental or lease the taxes herein provided, either by himself or herself or through agents or employees is, in addition to being personally liable for the payment of the tax, guilty of a misdemeanor of the first degree, punishable as provided in s. 775.082 or s. 775.083. No person shall advertise or hold out to the public in any manner, directly or indirectly, that he or she will absorb all or any part of the tax, that he or she will relieve the person paying the rental of the payment of all or any part of the tax, or that the tax will not be added to the rental or lease consideration or, when added, that it or any part thereof will be refunded or refused, either directly or indirectly, by any method whatsoever. Any person who willfully violates any provision of the subsection is guilty of a misdemeanor of the first degree, punishable as provided in s 775.082 or s.775.083.

If I only rent to relatives or friends do I charge them Tourist Tax?

Yes, if you receive money or any other form of compensation in lieu of rent, you are required to collect the Tourist Tax. This is based upon the amount of rent paid, or upon fair market value of the rent.

If I rent to a Florida resident do I still collect the Tourist Development Tax?

Yes, if you are renting on a short term basis.

How do I get the proper forms for submitting the Tourist Development Tax?

Call the Collier County Tourist Development Tax department at (239) 252-TTAX (8829) and request an application. For your convenience, tourist tax registration application is now available online. Click here.

When is the Tourist Development Tax due?

There are four reporting frequencies: monthly, quarterly, semi-annual, or annually. Each has specific qualifications. Businesses report on a monthly basis. Businesses with limited activity, based on volume, can qualify to report on a quarterly basis. The semi annual reporting frequency is assigned to accounts who rent throughout the year (both summer and winter rentals.) The reports for semi annual accounts are due in October (for their summer rentals) and April (for their winter rentals.) Most individuals, who rent only during the season, qualify for an annual payment plan. For individuals assigned to the annual plan, the payment is due on April 20th.

Will forms be sent to me when my Tourist Tax is due?

We do not automatically send forms. There is a place on each Tourist Tax Return for you to circle YES, if additional forms are needed. Please allow two weeks for delivery.

If I do not have any renters for a report period, what should I do?

To avoid penalties, you must file for each collection period assigned to you - even if no tax is due. A zero return must be submitted by the due date.

Who do I notify if I have changes to my account, such as an address change, if I have sold my property, or if I am no longer renting?

There are three (3) agencies you are required to notify IN WRITING, when there are ANY changes to your account.

Collier County Tax Collector

3291 E Tamiami Trail

Naples, Florida 34112-5758

(239) 252-TTAX (8829)

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Florida Department of Revenue

3845 Beck Blvd Suite # 831

Naples, FL. 34114-1218

(239) 348-7565 or 1-800-352-3671

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Collier County Property Appraiser

Attn: Personal Property
3950 Radio Rd

Naples, FL. 34104

(239) 252-8145

WHEN YOU MAKE ANY CHANGES TO YOUR ACCOUNT - PLEASE USE THE ACCOUNT NUMBER ASSIGNED FOR EACH SPECIFIC AGENCY INVOLVED.

If I use a Rental Agency or Realtor do I need a Tourist Tax account number?

Yes, every owner of a short-term accommodation is required to register with the collier county tax collector. if a real estate agent is engaged, the agent has the responsibility of collecting and remitting the taxes to the office of the collier county tax collector in a timely manner. the agent must reference their client’s individual account number when remitting their client’s tourist development tax

I use a Rental Agency but occasionally I rent on my own, do I need a Tourist Tax number?

Yes, you will need a number assigned to you personally for the times you rent your property yourself. Always notify the Collier County Tourist Tax Office if you are not renting under your personal account number.