Tourist Development Tax
The Basics
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| In 1984, the voters of St. Lucie County ratified an ordinance authorizing
the levy of the local option tourist development tax within its
boundaries. The tourist development tax, or transient tax, is authorized
by the Florida Statutes and is levied by almost all of the coastal
counties in Florida and most of the larger inland counties. The tax
rate in St. Lucie County is five percent and is imposed on every person
who rents or leases any living quarters or accommodations for a period
of six months or less.
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| Living quarters are generally defined by the Florida Statutes as
accommodations in any house, hotel, motel, apartment, rooming house,
mobile home park, recreational vehicle park, or condominium. This tax
is in addition to the regular 6½ per cent sales tax levied by
the Florida Department of Revenue on short term rentals. The Tax
Collector is the agency that is responsible for the collection,
administration, and enforcement of the tourist development tax. Two
tax returns must be prepared by those collecting these taxes: one
for the 6½ per cent sales tax for the Department of Revenue and one for
the 5% tourist development tax for the St. Lucie County
Tax Collector.
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| Revenue derived from the tourist development tax is used for two primary
purposes in St. Lucie County: maintenance, improvements, and debt service
on the Met's stadium in Pt. St. Lucie; and for the promotion of tourism
for the county. Proceeds from the tax total approximately 2.6 million
dollars per year.
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| Note: If property owners or property managers are
contemplating renting living accommodations for periods of 6 months or
less, the following steps must be taken:
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Register with the Florida Department of Revenue to obtain a sales tax identification number. Call 772-429-2900 for further information.
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Register with the St. Lucie County Tax Collector's office to set up a tourist development tax account. Call (772)462-1650 for further information.
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| The Florida Statutes provide for certain exemptions from the tourist
development tax such as full-time students, certain members of the
military, and migrant labor camps. The lessor must have sales tax
exemption certificate DR-14 on file to claim exemptions. The tourist
development tax does not apply to rentals of more than six months
duration; however, a bona fide written lease must be entered into
between the lessee and lessor.
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| Questions regarding the tourist development tax can be answered by
calling the Tax Collector's office at (772)462-1650, Monday through
Friday 8:00 a.m. to 5:00 p.m.
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