TOURIST DEVELOPMENT TAX INCREASES TO 5%
On July 11, 2017, the Collier County Board of Commissioners passed Ordinance 2017-35 amending Collier County Ordinance 92-60, raising the Collier County Tourist Development Tax to 5% effective September 1, 2017. Therefore, Tourist Development Tax shall be calculated at 5% for all short-term occupancies occurring September 1, 2017 and thereafter.
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. 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.
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