The authorization to levy and administer Tourist Development Tax (TDT) of up to 6% is stated in Section 125.0104, Florida Statutes, and in Chapter 21203, Florida Statutes. Sales and Use Tax as stated in Florida Administrative codes 12A-1061, further clarifies the taxable rental charge to include any applicable reservation deposit and prepayments. The owner of the transient accommodation is required to collect, or cause to be collected, and ensure the applicable taxes due are remitted to the proper taxing authority on the total consideration received for the room or rental, including any amounts separately stated as deposits or prepayments.
Escambia County Ordinances 1989-7 and 2000-22 collectively establish a levy for TDT of 4% on all short-term rental income. The person receiving the consideration for the lease or rental are required to register property located within Escambia County with the Escambia County Clerk of Courts Finance Department and collect and remit the tax monthly along with a completed TDT return. The State of Florida also requires registration of property engaged in short-term rental activity for Sales Tax purposes. You must contact the Florida Department of Revenue to acquire the necessary registration forms for sales tax purposes.
The TDT is levied by the Escambia County Board of County Commissioners and is administered by the Escambia County Clerk of Court's Finance Office. Under the guidelines of Florida Statutes Chapter 125.0104(3)(1), the revenue is to be used for:
- The acquisition and operation of convention centers
- Auditoriums and museums
- Funding of tourist and convention bureaus and tourist information centers
- Promotion and/or advertisement of tourism
- Sports stadiums and arenas
In order to begin remitting the TDT to the Escambia County Clerk of Court, it is necessary for you to fill out a registration form (PDF), which will provide us with the required information to set up your account. It is not necessary for you to have your Federal Employer Identification Number or sales tax account number at this time, although, you will need to provide this information as soon as it is available.
If you remit taxes for more than one property, please send a current list of units on your rental program by completing the Import Property Spreadsheet (XLS). Send completed forms via email to Tourist Development Tax (TDT).