Tourist Development Tax (TDT)
If you rent a property or part of a property to guests for short-term stays, you may be required to collect and remit Duval County’s 6% Convention/Tourist Development Tax (TDT).
Short-Term includes any rentals without a bona fide lease and any lease for six-months or less.
The TDT is collected from the guest and remitted to the Duval County Tax Collector by the property owner.
Who Must Register
You must register for a Duval County TDT account if you collect rent for short-term rentals.
This includes, but is not limited to:
- Vacation rentals, Short-term rental homes and Condominiums
- Hotels, motels, and Transient apartments
- Bed and breakfast establishments
- Tourist or trailer camps, and rooming houses.
- Mobile home and RV parks
- Other short-term accommodations
A TDT account is required for all short-term rental activity regardless of whether the property is rented through an online platform, directly to guests, or through another rental arrangement.
How Much is the TDT
Duval County’s Convention/Tourist Development Tax is 6%.
The 6% TDT is in addition to the 7.5% sales and use tax that is paid to the Florida Department of Revenue, for a combined tax rate of 13.5% on taxable transient rentals.
| Number 1 | Plus | Number 2 | Equals | Total |
|---|---|---|---|---|
6% | + | 7.5% | = | 13.5% |
| Duval County TDT | Florida Sales & Use Tax | Combined tax rate |
Online Rental Platforms
Do not assume that a rental platform is collecting or remitting Duval County’s 6% TDT on your behalf.
Some online platforms may collect and remit the 7.5% state taxes to the Florida Department of Revenue.
Duval County does not have an agreement with ANY online rental platform to receive TDT payments on behalf of property owners.
Property owners are responsible for ensuring that the 6% Duval County TDT is collected from the guest and remitted to the Tax Collector.
Your rental platform may allow you to add the TDT to your guest’s reservation, but you should verify that the correct 6% county tax is being collected at booking.
Filing and Payment Requirements
TDT returns must be filed every month the property is available/marketed for short-term rental, even if you had no rental activity during the reporting period.
- Returns and payment are due on the 1st day of the month following the reporting period.
- Returns and payment are considered delinquent if they are not submitted or postmarked by the 20th of the month following the reporting period.
- Delinquent tax returns are subject to penalties ($50 minimum) and interest until the period is filed and paid.
- If the 20th falls on a weekend or holiday, the return is timely if it is submitted or postmarked on the next business day.
- A $0 return must be filed for any month in which there was no taxable rental activity to avoid delinquent penalties.
Additional Information
Before offering your property for short-term rental, you must register each property with the Duval County Tax Collector for TDT reporting.
To register, contact the Tax Collector’s Tourist Tax Department:
Email: TouristTax@coj.net
You will need your Social Security Number (SSN) or Federal Employer Identification Number (FEIN)/Federal Identification Number (FEID), and a lodging license from the Florida Department of Business and Professional Regulation (DBPR) unless your property is exempt from this licensure.
TDT returns must be filed every month the property is available/marketed for short-term rental, even if you had no rental activity during the reporting period.
- Returns and payment are due on the 1st day of the month following the reporting period.
- Returns and payment are considered delinquent if they are not submitted or postmarked by the 20th of the month following the reporting period.
- Delinquent tax returns are subject to penalties ($50 minimum) and interest until the period is filed and paid.
- If the 20th falls on a weekend or holiday, the return is timely if it is submitted or postmarked on the next business day.
- A $0 return must be filed for any month in which there was no taxable rental activity to avoid delinquent penalties.
Registered taxpayers can file and pay their TDT online through TouristExpress.
The 6% TDT applies to the total amount charged for the rental of living quarters or sleeping or housekeeping accommodations.
This will include the rental rate and any mandatory fees charged to the guest.
Some rare fees may be exempt from the TDT depending on how they are charged and how they appear on the receipts.
Taxpayers should review the applicable Florida Department of Revenue rules when determining what charges are taxable.
Registered taxpayers are eligible to deduct a collection allowance to help offset the cost of collecting and reporting the TDT.
The allowance is 2.5% of the first $1,200 in taxes collected, up to a maximum of $30.
The collection allowance cannot be claimed on late or noncompliant returns or on amounts collected above $1,200.
TouristExpress will automatically calculate the allowance when it is applicable.
Failure to properly register, collect, report or remit the TDT may result in penalties and interest.
- Penalty: 10% per month on unpaid tax, up to a maximum of 50%, with a minimum penalty of $50.
- Interest: Interest accrues daily at a variable rate established by the Florida Department of Revenue.
The property owner remains responsible for the Convention/Tourist Development Tax (TDT) obligation should the agent, representative, management company, or rental platform fail to collect or remit the tax due, even if a written agreement exists between the parties.
Please notify the Tax Collector’s Office if you:
- Add a rental property or rental unit
- Remove a rental property or rental unit
- Add or remove an authorized representative to your account
- Have other changes that affect your TDT account such as contact info or mailing addresses
Email TouristTax@coj.net with questions or to report changes to your rental inventory.
TDT Account Information Is Confidential
Information submitted in connection with a Convention/Tourist Development Tax account—including returns, reports, account information and related investigative materials—is confidential and exempt from public disclosure as provided by Florida law.
The Tax Collector’s Office cannot disclose information that could directly or indirectly identify a specific TDT account except as authorized by law or by the account holder.