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Requirements & Allowance


Tourist Development Tax Requirements For Polk County


The Polk County Board of County Commissioners has adopted a Tourist Development Tax on each transient accommodation in Polk County. The Tourist Development Tax is administered by the Tax Collector's Office.

Transient accommodations are living quarters or other accommodations in any hotel; apartment hotel; motel; resort motel; apartment motel; rooming house; mobile home park; recreational vehicle park; including site, rental house, or condominium, that is rented for a period of six months or less.

The Tourist Development Tax rate is set at 5%. It is an add-on tax, like the state sales tax, and is collected from the tenant at the time rent or accommodation charges are collected.

The owners of the listed properties, as well as applicable property managers or operators of such facilities, are responsible for collecting the tax from their tenants and remitting said tax to the Polk County Tax Collector.

Tourist Development Taxes are remitted monthly, with payments due on the first of the month following collection from tenants, and are considered delinquent if not paid  by the 20th of the month.

Rentals that generate less than $100 in Tourist Development taxes quarterly may remit those taxes on a quarterly basis.

An application for a Tourist Development Tax Account may be obtained online from the Tax Collector's Office. Click here to access the application.



Related Requirements


Those seeking to rent or lease transient accommodations should also comply with the following requirements:



Status Change Affidavit Form


The Status Change Affidavit Form is to be used by active Tourist Development Tax accounts holders who are requesting changes to their account status.

To access the Status Change Affidavit Form, click here (in PDF)... |Get Adobe Reader|



Collection Allowance


Owners of rental properties receive a collection allowance as compensation for the timely collection and remittance of Tourist Development Taxes.

The collection allowance is 2.5% of the first $1,200 collected per scheduled remittance return to a maximum of $30 (providing the tax return is remitted on time).



Distributions


Tourist Development Tax dollars are distributed by the Tax Collector's Office to the Polk County Board of County Commissioners for its Tourist Development Trust Fund.

These tax dollars are used to advertise and promote tourism in Polk County, fund special art and cultural events, sporting events, and capital improvements.

The Polk County Board of County Commissioners is required to appoint a nine member advisory council. This council, the Polk County Tourist Development Council, makes recommendations to the Board on the effective use of revenues as well as monitors revenue expenditures by the Board.

For more information about tourist development in Polk County contact the Central Florida Visitors Convention Bureau and/or Polk County Sports Marketing.