Get the Tourist Tax Return form here.
Get the Tourist Tax Application form here.
Individual TDT Account Numbers
The Tourist Development Tax (TDT) department of the Collier County Tax Collector’s office requires all owners of short-term transient accommodations to register with the department, as well as all agents, representatives, or management companies that collect and receive rent as the owner’s representative. The aforementioned includes ALL hosts using online platforms such as Airbnb, VRBO, HomeAway. Florida Statutes and Florida Administrative Code are quite clear that whoever receives the consideration (and tax) from the tenant must remit the tax to the department. An owner who collects the rental charges would remit the tax to the department under their personal TDT account number. A representative who collects the consideration on behalf of the owner would remit the tax under the TDT account number assigned to the representative and give reference to the owner’s individual TDT account number. If the client does not have an individual TDT account number, have them contact the TDT department of the Collier County Tax Collector’s office and we will be happy to provide one.
Are You an Owner Renting Through an Online Platform?
With the exception of Airbnb and VRBO, currently, no “Collection Agreement” exists between any online platform and the Collier County Tax Collector to collect and remit Tourist Development Tax on your behalf. If you have been informed otherwise, please contact TouristTax@colliertax.com. On February 1, 2023, VRBO entered into an agreement with the Collier County Tax Collector to collect and remit Tourist Development Tax on behalf of their hosts for bookings made through their platform. VRBO bookings made prior to February 1, 2023, and all other bookings, whether private or through another online platform, other than VRBA (and Airbnb) shall be collected and remitted by the owner. Tourist Development Tax on VRBO stays that are booked and take place after February 1, 2023, will be collected and remitted by VRBO on behalf of their hosts. Failure to collect and remit Tourist Development Tax on these transactions is a criminal tax violation and will be subject to the maximum penalty provisions of Florida law.
Still can’t find the answer?
E-mail your question to: TouristTax@colliertax.com or call 239-252-8171