It is the legal responsibility of owners and rental agents to collect a tourist tax on all accommodations that are rented for 180 days or less. On behalf of all owners, our team will register the vacation rental with both the State and Local taxing authorities. NaplesFloridaVacationHomes.com will charge the guest for all taxes as required by law, collect them and remit them to the Florida Department of Revenue and County Tourist Tax Collector on the owner’s behalf.
Not paying or collecting tourist tax is a criminal tax violation.
Taxable Accommodations
Collier County Ordinance 2005-43 levies a four (5%) percent Tourist Development Tax on all rental income received from accommodations rented for six (6) months or less. These include living quarters in hotels; apartment-hotels; motels; resort motels; rooming houses; tourist or trailer camps; cooperatively-owned apartments; multiple-unit structures; mobile homes; trailers; single-family dwellings; beach houses; cottages; and condominiums.
In addition this “Bed Tax,” the State of Florida levies a six (7%) Sales Tax on this income. The team at Naples Florida Vacation Homes, LLC will take care of this on your behalf, charging the guest the required taxes, preparing monthly tax returns and remitting to the appropriate authorities on your behalf.
Collection of the Tourist Tax
Every owner of a short-term accommodation is required to register with the Collier County Tax Collector. But there’s no need to worry about that. After you hire our team to manage your property, we will gladly take care of registering your property with the tax authorities. After completing the registration process, an account number will be assigned and a supply of Tax Return forms will be provided to the account holder.
If a Real Estate Agent or Professional Vacation Rental Property Manager is engaged, the AGENT has the responsibility of collecting and remitting the Tax to the office of the Collier County Tax Collector in a timely manner. The Agent must reference their client’s individual account number when remitting their client’s Tourist Development Tax. Click here for more information.
Furthermore, the Agent or Vacation Rental Manager will also prepare a monthly tax return and remit the Sales Tax to the Florida Department of Revenue on your behalf as part of a collective tax return.
Benefits to Owners or Agents
Owners need not worry about the taxes at all. Taxes are taken care of by your vacation rental manager like routine clockwork. Leave all the administrative hassell and worry aside and let our in-house bookkeeper take care of this for you!
Remittance of the Tourist Tax
Taxes are to be remitted to Collier County monthly. They are due on the first of the month following the collection period. They are delinquent and penalized if not post-marked by the 20th day of that month.
Three exceptions to this reporting schedule exist.
1) A QUARTERLY payment may be authorized when the tax collected within the quarter is $100 or less. Remittance dates are January, April, July, and October.
2) A SEMI-ANNUAL payment may be authorized when the tax collected is $300 or less for a six-month period. Remittance dates are April and October.
3) A SEASONAL (ANNUAL) payment may be authorized when accommodations are rented seasonally for the total period of six (6) months or less. The remittance date is in April. These payments are delinquent if not post-marked by the 20th day of the remittance month.
Once you have been assigned to a reporting schedule, A RETURN MUST BE SUBMITTED EVEN IF NO TAXES WERE COLLECTED FOR A SCHEDULED REPORTING PERIOD.
Rental Record Audits
The Collier County Tax Collector will send written notification at least 30 days prior to any audit and the auditor will confirm by telephone.
All records that substantiate rentals for six (6) months or less, including guest checks, ledgers, sales tax payments, and federal income returns may be audited.
Records must be maintained for a period for three (3) years and made available at the place of business. Any records located outside Collier County must be returned to Collier County prior to the scheduled audit.
Penalties for Non-Compliance
Penalties can be costly if the tax payment is not remitted properly and on time. The following penalties apply if the tax return is delinquent.
– No collection allowance
– A penalty of ten (10%) percent for each thirty (30) days or fraction thereof – up to a maximum of fifty (50%) percent.
– Upon receipt of payment, interest is calculated by our office using a fluctuating rate of interest determined by the Florida Department of Revenue. The rate of interest is established semi-annually.
Fraud is dealt with severely, according to the provisions and the maximum extent of Florida law.
Enforcement Procedures
In addition to criminal sanctions, the Collier County Tax Collector is empowered, and has a duty to issue a warrant for the full amount of any tax that becomes delinquent or is otherwise in jeopardy.
The full amount includes interest, penalties, and cost of collections. The warrant is directed to the Sheriff and recorded in county public records.
The amount of the warrant becomes a lien on any real property of the taxpayer in the same manner as a recorded judgment.
The Collier County Tax Collector may issue a tax execution to enforce the collection of taxes imposed by the ordinance and deliver it to the Sheriff for service. The Tax Collector may also issue and serve a writ of garnishment.
Have a question or need more information? Check the FAQ page first.
Still can’t find the answer? E-mail your question to: touristtax@colliertax.com
Or call 239-252-TTAX (8829)
or write to
Collier County Tax Collector,
3291 Tamiami Trail East
Naples, FL. 34112-5758.
Common Criminal Tax Violations
(as a result of failing to collect and/or pay tourist taxes)
1. Theft of State Funds – Section 212.15(2) Fla Statute
2. Refusal to File Returns and Pay Taxes Due – Section 212.14(3) Fla Statute
3. Failure to Register – Section 212.18, Fla Statute
4. Failure to File Six Consecutive Returns – Section 212.12(2)(c), Fla Statute (2003)
5. False or Fraudulent Return – Section 212.12(2)(d), Fla Statute (2003)
6. Fraudulent Claim of Exemption – Section 212.085, Fla Statute
Tourist Development Criminal Tax Violations
125.0104(8)M1 Failure or Refusal to Collect
M1 Absorbing Tax
Any person who is taxable hereunder who fails or refuses to charge and collect from the person paying any rental or lease the taxes herein provided, either by himself or herself or through agents or employees, is, in addition to being personally liable for the payment of the tax, guilty of a misdemeanor of the first degree, punishable as provided in s. 775.082 or s. 775.083
No person shall advertise or hold out to the public in any manner, directly or indirectly, that he or she will absorb all or any part of the tax, that he or she will relieve the person paying the rental of the payment of all or any part of the tax, or that the tax will not be added to the rental or lease consideration or, when added, that it or any part thereof will be refunded or refused, either directly or indirectly, by any method whatsoever. Any person who willfully violates any provision of this subsection is guilty of a misdemeanor of the first degree, punishable as provided in s. 775.082 or s. 775.083
The above is true also if your rental property lies in Lee County. Though the tax rate may vary a bit, and the procedure might also be different, no matter tourist taxes are indeed required. Remember Florida is a state where there is no state income tax. We make up for it in other ways and one those ways is by imposing taxes on those who visit our community for short periods of time. Whether you stay in a hotel, motel, vacation home or vacation condo – the local tourist taxes and sales taxes provide valuable revenue to our government. This revenue is used to fund community services such as emergency services like fire and police. The tourist tax revenue also is used to build and maintain beautiful parks, replenish and keep our beaches clean, etc.
