Tourist Development Taxes - Tips from the Manager

Rental of accommodations to individuals who plan to stay for a period greater than six months may in some cases be subject to the Tourist Development Tax. An example of this would be an accommodation being rented to this individual without a "bona fide lease" (month to month). In this case, the renter would be subject to the Tourist Development Tax for the first six months but becomes exempt from the Tourist Development Tax after residing in the same unit beyond the six month period. Recommend you contact our office to determine if your lease document is a "bona fide" lease.

All quarterly and semiannual customers are required to file Tourist Development Tax returns every three or six months, respectively, even if they do not have taxable rentals during any reporting period. Failure to file a tax return by the due date will result in a minimum penalty of $50.00 even if no tax is due. If you know that you will not rent your property during a specific six-month period, you may file your return early and avoid the chance of forgetting to timely submit your return. Please refer to the tax return instructions for more detailed filing information.