Tourist Development Tax
If you own or manage living accommodations for a period of six months or less, you are required (by Florida Statute and County Ordinance 92-06) to collect the 3% Hernando County Tourist Development Tax and remit it to the Hernando County Board of County Commissioners. Rentals longer than six months must have a bona fide written lease or they are also subject to the tax for the first six months. Sales tax must be collected and remitted to the Florida Department of Revenue.
Payment of Tax
Hernando County Tourist Development Tax is payable to: Hernando County Board of County Commissioners
Remit Tax to:
Hernando County Clerk of Circuit Court
Finance Department – TDT Division
20 North Main Street, Room 230
Brooksville, Florida 34601-2800
Taxpayers are required to file a return even if no tax is due (zero tax returns). Tax returns are delinquent and subject to penalties if postmarked after the 20th of the month in which they are due or not filed.
To begin remitting the Tourist Development Tax, it is necessary for you to fill out an Application, which will provide us with the required information to set up your account. The completed application and $5.00 application fee (payable to the Board of County Commissioners) is to be remitted to the above address.
The following are the available Filing Options:
- Annual: Tax collected and remitted may not exceed $100 per calendar year. Annual returns are for taxes collected the preceding year.
- Semi-Annual: Tax collected and remitted may not exceed $500 per calendar year. For rent collected between October and March, the tax return is due April 20th. For rent collected between April and September, the tax return is due October 20th.
- Quarterly: Tax collected and remitted may not exceed $1,000 per year. For rent collected between January and March, the tax return is due April 20th; For rent collected between April and June, the tax return is due July 20th; For rent collected between July and September, the tax return is due October 20th; For rent collected between October and December, the tax return is due January 20th. Four (4) returns must be filed annually.
- Monthly: Rentals which do not qualify for annual, semi-annual or quarterly will be classified as monthly. The monthly tax returns are due on or before the 20th of each month covering rentals from the previous month.
Collection Allowance: To compensate for collecting the Tourist Development Tax, an allowance of 2.5% of the amount of tax due (first $1200.00 only) may be deducted from the tax remitted (maximum allowance of $30.00) providing the tax is remitted on time.
Rental of a home/unit may be restricted by Hernando County zoning ordinances. When deciding to rent any home/unit, contact the Hernando County Development Department to determine if such activity is permitted. Development may be reached by calling (352) 754-4050.
If you are unable to find the answer to your Tourist Development Tax Question on our web-site, you may contact us at (352) 540-6518 or at the address above, or click here to email us.
Florida Law Pertaining to Rentals
- F.S. 212.13 - Records requirement; Power to inspect; Audit procedure
- F.S. 212.12 - Credit for collecting tax
- F.S. 212.11 - Tax returns and regulations
- F.S. 212.03 - Transient rentals tax; rate, procedure, enforcement, exemptions
- F.S. 212.02 - Definitions
- Florida Administrative Code 12A-1.061 - Rentals, Leases, and Licenses to Use Transient Accommodations
Homestead Exemption is not permitted on rental property, Hernando County Property Appraiser
SALES AND USE TAX
There is also a 6.5% Sales and Use Tax on rentals, Florida Department of Revenue
HOTEL AND RESTAURANT LICENSE
Hotels and Motels should contact Florida Department of Business and Professional Regulation, Division of Hotels and Restaurants
FEDERAL EMPLOYER ID
Contact the Internal Revenue Service. A Federal Employer Identification Number is issued to most businesses. For forms and federal tax information, Internal Revenue Service
Contact: Florida Department of State, Fictitious Name Registration, Florida Department of State
Rental of a home or other dwelling is subject to Hernando County Zoning Ordinances, Hernando County Development Department