Records, Taxes and Treasury Division
Forms:

 

1. Registration and instructions

2. Tourist Tax Instructions  (.pdf) -- 32 kb

3. Tourist Tax Return Form   (.pdf) -- 67 kb

4. Inactivation of Account (.pdf) -- 35 kb

5. Reactivation of Account (.pdf) -- 35 kb

6. Change of Address (.pdf) -- 17 kb

7. Power of Attorney (.pdf) -- 16 kb

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Tourist Development Taxes

On September 8, 1980, the Broward County Commission adopted Ordinance No. 80-70 establishing a County Code of Ordinance Chapter 31 1/2 Article II for the collection of a Tourist Development Tax on rental accommodations. Rental accommodations are defined as hotels, apartment hotels, resort motels, rooming houses, mobile home parks, single family dwellings, beach houses, cottages, condominiums or any other sleeping accommodations. This tax was remitted to the Florida Department of Revenue and forwarded to Broward County.

On February 22, 1994, the Broward County Commission adopted Ordinance No. 94-6, amending the County Code to provide for the local collection of the Tourist Development Tax effective March 1, 1994. The State's portion of the bed tax (a 6% sales tax) continues to be remitted to the Florida Department of Revenue, however, Broward County's portion is now remitted to the Broward County Revenue Collector. The cost to administer, collect, audit and enforce this tax is offset by the revenues generated from the Tourist Development Tax and is limited to 3% of the total revenues collected.

Effective July 1, 1996, Broward County's Tourist Development Tax was increased from 3% to 5%. The 3% continues to be collected to support the tourism activities of the Greater Fort Lauderdale Convention and Visitors Bureau and the additional 2% to fund the construction of a Broward County Civic Arena. This 5% tax is remitted to the Broward County Revenue Collector on tax returns provided by the Tourist Development Tax Section.

Mailing Address:
Tourist Development Tax Section
Records, Taxes and Treasury Division
115 S. Andrews Avenue, Room 119A
Fort Lauderdale, FL 33301
Telephone number: 954-357-8455
Office Hours: Monday - Friday 8:30 A.M. - 5:00 P.M.


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