A 3% Resort Tax (Tourist Development Tax or TDT) is levied against owners or operators of transient accommodations in a hotel, motel, apartment motel, rooming house, condominium, mobile home, single family dwelling beach house, cottages, or other sleeping facility, if rentals are for six (6) months or less (Fla. St. 12A-1.061). The TDT is an add-on tax, like the state sales tax, and is collected from the tenant at the time rent or accommodation charge is collected.
The tax is charged to the renter; the owner or agent is responsible for collecting the tax and remitting it to the Clay County Tax Collector. Tax returns and payments are due on the first of the month following collection and are considered delinquent if not postmarked by the 20th of that month.
The Tourist Development Tax strengthens the local economy by creating jobs, enhancing the environment, and supporting cultural events.
Failure to remit TDT payments in a proper or timely manner can result in costly penalties.
For applications and further information, contact the Clay County Tax Collector Tourist Tax Department, 904-284-6329, PO Box 218, Green Cove Springs, FL 32043.