Register a Tourist Development Tax Account
The person responsible for collecting the rents on any living quarters for a period of six months or less is required to register with our office to collect and remit the tourist development tax.
Living quarters include any sleeping or housekeeping accommodation in any hotel, motel, apartment house, multiple unit structure (e.g., duplex, triplex, quadraplex, condominium), rooming house, tourist or mobile home court (e.g., trailer court, motor court, recreational vehicle camp, single family dwelling, garage apartments, beach house or cottage, cooperatively-owned apartment, condominium parcel, time share resort, mobile home, or any other house.
Other living quarters include boats that have a permanent, fixed location at a dock and are not operated on the water away from the dock by the tenant, (e.g., houseboat permanently moored at a dock, but not including cruise liners used in their normal course of business).
Any vehicle or other structure, place, or location held out to the public to be a place where living quarters or sleeping or housekeeping accommodations are provided to guests.
If you have contracted with an agent to rent your property, the agent would be responsible for collecting and remitting the tax under his own registration number. Ultimately, the owner is liable for the tax if the tax is not remitted properly. If you rent out your property yourself, you would be required to register with our office. Under no circumstances is tax to be given to a third party to remit.
Once your application is processed, monthly tax returns will be mailed to you for the reporting and remitting of the tourist development tax. If you have any questions, please call 727-464-5007.
Mail completed tourist development tax applications to:
Charles W. Thomas, CFC
Pinellas County Tax Collector
P.O. Box 6440
Clearwater, FL 33758-6440