To file and pay your monthly Convention/Tourist Development Tax for Duval County click here.

Tourist Development Taxes are levied and collected under F.S. 212.03 at 4%.

Convention Development Taxes are levied and collected under F.S. 212.0305 at 2%.

Within Duval County, these are collectively referred to as the Convention/Tourist Development Tax (TDT) at a total rate of 6%.

The TDT is applied to the total payment received for the renting, leasing, letting, or granting a license to use any living quarters or sleeping or housekeeping accommodations in, from, or a part of, or in connection with any hotel, apartment house, roominghouse, tourist or trailer camp, mobile home park, recreational vehicle park, condominium, or timeshare resort UNLESS the renter enters into a bona fide written agreement for continuous residence for longer than 6 months in duration.

 The TDT is paid by the tenants or guests and is not a tax on the property owner.

• The TDT is in addition to the 7.5% taxes collected for sales and use which is remitted to the State of Florida, Department of Revenue (DOR).
• A transient rental carries a total tax rate of 13.5%.

Note: Only the TDT is remitted to Duval County. The 7.5% sales and use tax must be remitted to the State of Florida, Department of Revenue (DOR).

All owners/managers of transient rental facilities are responsible for collecting the TDT from their renters and remitting them to the Duval County Tax Collector (DCTC) every month.

A return must be filed every month, even when no taxes are collected, in order to avoid a failure to file penalty.

The taxes are due on the first of the month following the collection period and become delinquent if not postmarked or transmitted by the 20th of that month.

(e.g., A January tax return is due February 1st and delinquent February 21st)

If the 20th falls on a Saturday, Sunday, or a recognized federal/state holiday, returns will be accepted as timely if postmarked or transmitted on the next business day.

 

To compensate owners/managers for the time necessary to collect and file these taxes, the filer is entitled to a collection allowance as follows:

• The collection allowance is 2.5% of the first $1,200.00 of total tax collected (Line 6)
• The collection allowance cannot exceed $30.00
• If an excess collection allowance is taken an invoice will be sent for the difference
• The collection allowance cannot be taken on delinquent or noncompliant returns

 If the return is delinquent or noncompliant, penalties are assessed at a rate of 10% of the taxes due for each month delinquent.

• Penalties cannot exceed 50% of the total taxes due (Line 6)
• Penalties cannot be less than $50.00
• Interest is assessed at a variable annual interest rate of the total taxes due which is set by the State of Florida, Department of Revenue (DOR) and is accrued to the account daily.

To begin registration to submit the TDT on a transient rental property, please fill out the Tourist/Convention Tax Registration Form and mail to the address listed below. For a blank Tourist/Convention Return, click here and remit with payment (if applicable) to the following:

Duval County Tax Collector

Attn: Tourist Development

231 E. Forsyth St., Room 212

Jacksonville, FL 32202

For additional information or clarification please email: TouristTax@coj.net