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Delinquency & Non-Compliance

Penalties For Delinquency & Non-Compliance


Delinquency: The penalties can be costly when Tourist Development Tax payments are not remitted properly and timely. If a tourist development tax return is delinquent, the following penalties apply:

  • There will be no collection allowance.
     
  • A penalty of 10% for each 30 days or fraction thereof up to a maximum of 50%, but not less than $50.00.
     
  • Interest is accrued at an annual rate (periodically determined by the state) for electronic payments, mailed payments or payments remitted in person after the 20th of the month.
     
  • A charge of $25.00 is applied for a returned check.
     

Non-Compliance: If necessary, a warrant may be issued and a lien placed against other real and/or personal property owned. Moreover, additional collection efforts and charges may be applied.

Payments are due on the first of the month following collection from tenants, and are considered delinquent if not paid by the 20th of the month.

Warning: Fraud is dealt with severely and prosecuted to the maximum extent of the law.

Report Unlawful Activity


Click here to report business and rental tourist development tax evaders...