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Tourist Development Taxes

If your rentals for the month were solely through an online booking company you must complete a zero return by the 20th of every month, listing $0 for Gross Rental Receipts, then entering the online booking Gross Rental Receipts. Filing a zero return will ensure that you do not receive a Final Notice or any penalty on the account for unpaid Tourist Development Tax.

As of January 1, 2015, online payments for Tourist Development Taxes are mandatory. If you have any questions or concerns, please contact us at [email protected] or 863-534-4721.

How to File Online

Online Payment Options


Credit Cards: Online customers may use their Visa, Master Card, Discover or American Express to facilitate online tourist development tax payments. A convenience fee of 2.5% will be charged for credit card payments.

E-Checks: Online customers may also use an e-check to facilitate online tourist development tax payments. E-check payments are made from a regular U.S. checking account only (cashier’s checks, money market checks and credit card checks, etc., are not accepted online). There is no convenience fee for the use of E-Checks when facilitating online tourist development tax payments.

Returned Check Fees- E-Checks or checks returned for any reason or dishonored by the bank, will be subject to an additional service fee in accordance with state law and federal guidelines.

Note: Once your online transaction has been confirmed, you may print a hard copy receipt for your records and an electronic copy will be emailed to the address provided.

Also Note: The Tax Collector's Office processes transactions for over thirty different taxing authorities operating in Polk County. Because of state law, third party internet provider costs, and commercial business practices/policies costs vary by transaction type.

The Tax Collector's Office uses Point & Pay to conduct online tourist development tax payments. If you need to remit a current zero return please click here.

Any failure to file a timely return or pay the tax due on the return within the time required will be assessed a minimum $50.00 penalty per account or filing location.(Chapter 212.12, F.S.)

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File Return - No Rentals ($0 Return)


Filing a return for tourist development taxes is required each month, regardless of rental income. By proceeding, you are filing a tax return claiming no rental activity for the reporting month or all rentals are collected on your behalf through an online booking agent. The Tax Collector for Polk County has the ability and authority to audit your short term rental business activity. If you have rental activity to report, please select the online payment option above. Contact information completed on the following form will be used to contact you if there are errors with the return. Failure to provide the correct tourist development tax account number, a valid email address, and a valid phone number may result in a delinquency and penalty.

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