Non-compliance Penalties

Penalties for Non-Compliance

Penalties can be costly if the tax payment is not remitted properly and on time. The following penalties apply if the tax return is delinquent.

– No collection allowance
– A penalty of ten (10%) percent for each thirty (30) days or fraction thereof – up to a maximum of fifty (50%) percent.
– Upon receipt of payment, interest is calculated by our office using a fluctuating rate of interest determined by the Florida Department of Revenue. The rate of interest is established semi-annually.

Fraud is dealt with severely, according to the provisions and the maximum extent of Florida law.

Common Criminal Tax Violations
(as a result of failing to collect and/or pay tourist taxes)

1. Theft of State Funds – Section 212.15(2) Fla Statute
2. Refusal to File Returns and Pay Taxes Due – Section 212.14(3) Fla Statute
3. Failure to Register – Section 212.18, Fla Statute
4. Failure to File Six Consecutive Returns – Section 212.12(2)(c), Fla Statute (2003)
5. False or Fraudulent Return – Section 212.12(2)(d), Fla Statute (2003)
6. Fraudulent Claim of Exemption – Section 212.085, Fla Statute

Tourist Development Criminal Tax Violations

125.0104(8)M1 Failure or Refusal to Collect
M1 Absorbing Tax
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 this subsection is guilty of a misdemeanor of the first degree, punishable as provided in s. 775.082 or s. 775.083