Register a Tourist Development Tax Account

Application to register for a Tourist Development Tax Number

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.

IMPORTANT: You may not need to apply for a Tourist Development Tax Account with our office.

The Pinellas County Tax Collector entered into agreements with the below platforms to ensure our county will receive the tourist development taxes due from every Pinellas County property owner (host) whose booking is paid through these registered platforms.  These platforms will collect and remit the taxes paid through their site on behalf of their hosts.  However – if the host contracts with a third-party reservation system that advertises on one of these platforms and the payment goes through the third-party and not the registered platform – the host is still responsible for remitting the taxes on their bookings.

If you are using these sites exclusively, and not using a third-party reservation system, you will not need to complete an application to obtain a Tourist Development Tax Account with our office.

The registered platforms are listed below in random order with the applicable effective date:

  • Airbnb – Bookings effective December 1, 2015 forward.
  • HomeAway – Bookings effective October 1, 2018 forward.
  • VRBO (Vacation Rental by Owner) – Bookings effective October 1, 2018 forward.
  • TripAdvisor – Bookings effective October 1, 2018 forward.
  • FlipKey – Bookings effective October 1, 2018 forward.
  • Misterb&b – Bookings effective June 1, 2018 forward.
  • HolidayLettings – Bookings effective October 1, 2018 forward.
  • HouseTrip – Bookings effective October 1, 2018 forward.
  • Niumba – Bookings effective October 1, 2018 forward.
  • VacationHomeRentals – Bookings effective October 1, 2018 forward.
  • VacationRentals – Bookings effective October 1, 2018 forward.

If you are not using these sites exclusively, please complete an application to obtain a Tourist Development Tax Account with our office.

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