Question: What Is Meant By Resort Facilities?
Resort accommodations are living quarters or room in a hotel, motel, resort motel, apartment-motel, rooming house, tourist or trailer camp or condominium, cooperatively-owned apartment, multiple-unit structure, mobile home, trailer, vacant land for temporary living quarters, single-family dwelling, beach house and cottage, that are rented for a period of six months or less. 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 St. 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 the St. Lucie County Tax Collector, Tourist Development Tax Department, P.O. Box 308, Ft. Pierce, FL 34954-0308. For Information Call: 772.462.1650.
Question: Who Collects This Tax?
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.
Question: How Often Are These Taxes Remitted?
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 $0.00 doesn’t have to be filed when the Temporarily Inactive Form is on file. If no coupon sent or inactive form filed a $50.00 penalty will apply.
What Is A Collection Allowance And When Is It Allowed?
TouristExpress customers receive a collection allowance of 2.5% on the total tax due when paid by the 20th of the month. A maximum of $30.00 (on the first $1,200.00 rental) is allowed.
What Are The Penalties For Non-Compliance?
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:
- The collection allowance of 2.5% is not allowed.
- There will be a 10% penalty on the Total Tax Collected for each 30 days, or a fraction thereof, up to a maximum of 50%, but in NO case less than a $50.00 penalty. A $50.00 penalty applies for failure to file a Temporarily Inactive Form.
- Interest will be added on delinquent tax at a semi-annual rate set by the state. Please call the office for the current rate.
- Charges for returned checks range from $20.00 to $40.00 (depending on the amount of the bad check), or 5% of the face amount of the check, whichever is greater.
- Fraud is prosecuted to the maximum extent of the law under F.S. 125.0104.
For Information Call: 772.462.1650