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Resort accommodations are living quarters that are rented for a period for six months or less such as:
If you rent for more than 6 months, you must have a bona fide written lease to be exempt. Please see Chapter 1-19.3-1 through 32 Street Lucie County Code and Complied Laws adopting Chapters 212 and 213 Florida Statutes and Rule 12A-1.061 Florida Administrative Code. A copy of this written lease must be submitted to:St. Lucie County Tax CollectorTourist Development Tax DepartmentP.O. Box 308Ft. Pierce, FL 34954-0308Phone: 772-462-1650
All owners, rental agents or brokers of rental property collect the Tourist Development Tax from their tenants or guest and remit it to the St. Lucie County Tax Collector's Ft. Pierce office, or the Port St. Lucie office. The Tax is 5% of the gross monthly rental and is in addition to any other tax, including the Department of Revenue Sales Tax.
A rental agent would collect and submit the tax for several properties and would be the primary contact person with this office. The 5% Tourist Development Tax is not just a good idea, it's the law.
Tourist Express customers receive a collection allowance of 2.5% on the total tax due when paid by the 20th of the month. A maximum of $30 (on the first $1,200 rental) is allowed.
The Penalties For Non-Compliance can be costly if tax payment is not remitted properly and on time. If tax return is delinquent, the following penalties apply:
These taxes are due on the 1st of the month following the month of collection. Payments are considered delinquent if not postmarked by the 20th of the remitting month. You will receive a booklet with monthly coupons to pay your taxes.
A Temporarily Inactive Form is provided for you to file if applicable. No monthly coupon is required if you have filed for inactive status. This applies to most seasonal renters. A coupon for $0 doesn't have to be filed when the Temporarily Inactive Form is on file. If no coupon sent or inactive form filed a $50 penalty will apply.