Remittance of Tourist Tax
Taxes are to be remitted to Collier County monthly. They are due on the first of the month following the collection period. They are delinquent and penalized if not post-marked by the 20th day of that month.
Three exceptions to this reporting schedule exist.
1.) A QUARTERLY payment may be authorized when the tax collected within the quarter is $100 or less. Remittance dates are January, April, July, and October.
2.) A SEMIANNUAL payment may be authorized when the tax collected is $300 or less for a six-month period. Remittance dates are April and October.
3.) A SEASONAL (ANNUAL) payment may be authorized when accommodations are rented seasonally for the total period of six (6) months or less. The remittance date is in April. These payments are delinquent if not post-marked by the 20th day of the remittance month.
Once you have been assigned to a reporting schedule, A RETURN MUST BE SUBMITTED EVEN IF NO TAXES WERE COLLECTED FOR A SCHEDULED REPORTING PERIOD.