What can I claim as an exemption on my TDT return?

If a tax exemption certificate were presented at the time of rental, the individual or company, etc. would be exempt. It is important that the owner make a copy of this exemption to keep for their records. If a person continuously resides at one location for a period longer than six months, that person is exempt. Other examples include: 

  • Full-time students enrolled in an institution offering post-secondary education with proof of status from institution
  • Military personnel on active duty providing written orders
  • Rentals by governmental entities (i.e, city, county, municipality, etc.)
  • Governmental employees and representatives of exempt organizations that provide proper exemption certification and do not use the transient accommodations for personal use
  • Charitable organizations' representatives with proper exemption certification and are subject to the "method of payment" restrictions or have the charges directly billed to the charitable organization

Please refer to Florida Statute 212 for a more detailed explanation of exemptions.

Show All Answers

1. What is the Tourist Development Tax (TDT)?
2. By what authority are these guidelines issued?
3. Who pays this Tourist Development Tax?
4. Who collects this tax?
5. What is taxable?
6. How do I file my taxes?
7. How often are these taxes remitted?
8. What do you receive for collecting this tax?
9. What is the role of property managers?
10. How do I periodically update my Property Manager's List (PML)?
11. When are rental exempt from tourist tax?
12. What is the penalty for a return filed late?
13. What happens if my check is returned NSF (Non-sufficient Funds)?
14. Are TDT Tax Returns subject to an audit and if so, what records are required?
15. I own property located in Navarre Beach that I occasionally rent on a short-term basis. Who do I pay taxes to?
16. When is my TDT return due?
17. Am I required to remit returns even though I may not rent my beach house for the winter months?
18. I sometimes rent my condo for a couple of weeks out of the year. Because it is a condo and not a house I do not have to collect and remit taxes do I?
19. Can the homestead exemption be claimed?
20. If I rent a motel room to my customer for longer than three months I no longer am required to remit this tax right?
21. What can I claim as an exemption on my TDT return?
22. How much can I claim on the collection allowance?
23. If I have an agent handling my short-term rentals do both the agent and I have to remit returns?
24. I previously owned a bed and breakfast in another county, but I was able to remit all taxes directly to the State. Why do I have to remit some taxes to Escambia County?
25. What are the tax funds used for?
26. How much do I need to collect in taxes for both the Sales Tax and the TDT?
27. Why does Escambia County require that I give them my bank name and account information?
28. Are cleaning fees taxable?
29. Are my tax records confidential?
30. What records are required and how long should they be kept?
31. What is the procedure for an audit of my rental records?
32. Where will the audit occur?