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

To view a detailed informational brochure click here.

 

What Is the Convention/Tourist Development Tax

Duval County imposes a 6% Convention/Tourist Development Tax (TDT) on short-term rentals. This tax is a combination of:

• Tourist Development Tax - 4% under F.S. 212.03
• Convention Development Tax - 2% under F.S. 212.0305

The TDT applies to rentals of six months or less at:

• Hotels and motels
• Apartments and rooming houses
• Tourist or trailer camps
• Mobile home and RV parks
• Condominiums and timeshare resorts

Important: This tax is collected from tenants or guests, not the property owners.

 

Total Tax Rate on Transient Rentals

In addition to the 6% TDT, a 7.5% state sales and use tax must be paid to the Florida Department of Revenue (DOR), bringing the total tax rate for transient rentals to 13.5%.

• 6% TDT - Paid to Duval County
• 7.5% State Sales Tax - Paid to the Florida DOR

 

Filing Requirements

• Monthly Filing is Mandatory - A return must be submitted each month, even if no tax was collected.
• Due Date - Returns and payments are due on the 1st day of the month following the reporting period.
• Delinquent Date - Returns are delinquent if not postmarked or submitted by the 20th of the month.

Example: January’s return is due February 1 and becomes delinquent after February 20.

If the 20th falls on a weekend or holiday, the return is considered timely if postmarked or transmitted on the next business day.

 

Collection Allowance

To help offset the cost of collecting and filing TDT:

• Filers may deduct 2.5% of the first $1,200 in taxes collected (max $30).
• This allowance cannotbe claimed on:
  • Late returns
  • Noncompliant filings
  • Amounts over $1,200
  • Excess deductions (a bill will be issued if too much is claimed)

 

Penalties & Interest

• Penalty - 10% per month on unpaid taxes, capped at 50%, with a minimum penalty of $50.
• Interest - Accrues daily at a variable rate set by the Florida DOR.

 

To register a transient rental property for TDT reporting, complete the Tourist/Convention Tax Registration Form and mail to:

Duval County Tax Collector
Attn: Tourist Development
231 E. Forsyth St., Room 212
Jacksonville, FL 32202

To download a blank return form, click here. Submit the return form with payment (if applicable) to the address above.

 

Need Help?

For questions or more information, email: TouristTax@coj.net