Tourist Development Taxes

The Tourist Development Tax (also referred to as tourist tax, bed tax or resort tax) is a 5% charge on the revenue collected on the rental of living quarters or accommodations in a hotel, apartment, motel, condominium, mobile home, villa, single or multi-family dwelling that are rented for a period of six months or less. Also subject to the tax are rentals longer than six months without a written lease.

This tax is collected under the authority of Highlands County Ordinance 25-26-16 and is collected by the Tax Collector.  This is separate from the state sales tax which is due to the Department of Revenue.

The Highlands County Tourist Development Council (TDC), which is appointed by the Board of County Commissioners, is a county-wide advisory council that recommends tourism policy to the Board and oversees the use of revenue pursuant to Florida law.  Learn more about the TDC on their website, VisitSebring.com.

Taxpayer Responsibility

The Tourist Development Tax applies to any rental sales of transient accommodations in Highlands County.  Tourist tax is to be paid on the rent and other fees included in the rent such as: accidental damage insurance, cleaning fees, roll away bed fees, pet fees, and utility fees.

Check the following BEFORE offering a unit for rent for six months or less:

• Zoning - To ensure that you are complying with local regulations, contact the Highlands County Planning & Zoning department, or department in the city where your rental unit is located.
• Possible Loss of Homestead Exemption - If you benefit from the homestead exemption and are considering renting all or a portion of your homesteaded property, you risk losing the exemption. Contact the Highlands County Property Appraiser for more information.
• Neighborhood HOA - If you are in a neighborhood with an association, refer to your bylaws for specific information on renting in your community.

Opening an Account

Participants are required to obtain a Sales Tax Identification Number from the Florida Department of Revenue and complete a Tourist Development Tax Application.

Use the following link to create an account and submit your application.

Click Here to Create Tourist Tax Account

Due Dates

The Tourist Development Tax is due to the Tax Collector’s Office by the 20th day of the month following the collection. If postmarked on the 21st day of the month or after, delinquent interest and penalties must be added. The reporting month is the month in which the rent is collected.

If filing and paying online, you are entitled to a collection allowance of up to $30.00. Deduction of the collection allowance is your responsibility. Should you fail to deduct the collection allowance, your remittance will be accepted as submitted. 

If you have no rental activity in a month or quarter, you must file a zero return form or send notice to our office to inactivate your account.

Use the following link to access your account, submit your return, and remit payment.

Click Here to Pay Tourist Tax Online

Penalties

If a tax payment is not remitted properly and on time, the following penalties apply:

• Collection allowance is not allowed
• Penalty of 10% for each 30 days or a fraction thereof, up to a maximum of 50% taxes due, and a minimum of $50.00
• Interest accrual (occurs daily on delinquent tax at a variable interest rate pursuant to Florida Statute 213.235)
• Additional fees will apply if payment is returned.

Fraud will be dealt with severely in accordance with the provisions and to the fullest extent of Florida Law.

Closing an Account

In order to close your Tourist Development Tax Account, you must contact the Highlands County Tax Collector in writing stating your Tourist Development Tax account number, business mailing address, location address of the rental property, and the date you terminated business.