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Tourist Development Tax
What rules and regulations govern the collection and remission of tourist development tax?
This answer has been viewed 2089 times and was last updated on 09/15/2017.
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Below is a list of most (not all) Florida statutes and Florida administrative rules pertaining to the collection and remission of tourist development tax. For the full text of each item, visit the Florida Senate website.

Florida statutes

Chapter 832

832.06 Prosecution for worthless checks given tax collector for licenses or taxes; refunds.


Chapter 125

125.0104 Tourist development tax; procedure for levying; authorized uses; referendum; enforcement.


Chapter 212

212.03 Transient rentals tax: rate, procedure, enforcement, exemptions.

212.11 Tax returns and regulations.

212.12 Dealer's credit for collecting tax; penalties for noncompliance; powers of Department of Revenue in dealing with delinquents; brackets applicable to taxable transactions; records required.

212.13 Records required to be kept; power to inspect; audit procedure.

212.14 Departmental powers; hearings; distress warrants; bonds; subpoenas and subpoenas duces tecum.

212.15 Taxes declared state funds; penalties for failure to remit taxes; due and delinquent dates; judicial review.

212.18 Administration of law; registration of dealers; rules.


Chapter 213

213.015 Taxpayer rights.

213.025 Audits, inspections, and interviews.

213.051 Service of subpoenas.

213.053 Confidentiality and information sharing.

213.0535 Registration Information Sharing and Exchange Program.

213.21 Informal conferences; compromises.

213.22 Technical assistance advisements.

213.25 Refunds; credits; right of setoff.

213.285 Certified audits.

213.29 Failure to collect and pay over tax or attempt to evade or defeat tax.

213.30 Compensation for information relating to a violation of the tax laws.

213.34 Authority to audit.

213.345 Tolling of periods during an audit.

213.35 Books and records.

213.50 Failure to comply; revocation of corporate charter or license to operate a public lodging establishment or public food service establishment; refusal to reinstate charter or license.

213.67 Garnishment.

213.68 Garnishment; collecting entity of counties which self-administer collection of tourist development tax.

213.69 Authority to issue warrants.

213.731 Collection action; notice; taxpayer's protest and review rights.

213.732 Jeopardy findings and assessments.

213.733 Satisfaction of warrant.

213.75 Application of payments.

213.755 Filing of returns and payment of taxes by electronic means.

213.756 Funds collected are state tax funds.

213.757 Willful failure to pay over funds or destruction of records by agent.


Florida administrative codes

12A-1.001          Specific exemptions.

12A-1.012 Repossessed merchandise and bad debts.

12A-1.014 Refunds and credits for sales tax erroneously paid.

12A-1.038 Consumer's Certificate of Exemption; exemption certificates.

12A-1.055 Sale or discontinuation of business.

12A-1.056 Tax due at time of sale; tax returns and regulations.

12A-1.060 Registration.

12A-1.061 Rentals, leases, and licenses to use transiet accommodations.

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