What is Resort Tax?
Resort Tax, also known as "Tourist Development Tax" or "Bed Tax", is a local option sales tax collected by the county Tax Collector. Manatee County has had a Resort tax since the early 1980's. The Tax Collector after a law change by the Florida Legislature began collecting the tax in October 1989. The Manatee County Tax Collector collects and audits all funds.
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Who must pay the 5% resort tax, applicable to rental property used for living/sleeping facilities?
Any renter who resides for a period of 6 months or less in a facility located in Manatee County, whether they are a tourist or live in the state of Florida.
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Which renters, if any, are exempt from the tax?
Those who have signed a bona fide written lease in excess of 6 months, or have paid the resort tax continuously month- to-month for the first 6 months on the same rental unit without a lease.
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Must I, as a home owner, charge resort tax on my own residence, or other units that I own?
Yes, if your home or other units meet the criteria for "Resort Tax", you must charge the 5% resort tax, as well as the Florida sales tax (6.5%).
(Please contact the State of Florida - Department of Revenue at 941.361.6001 or 941.361.6002 or http://dor.myflorida.com/dor/ for more information on sales tax.
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What do owners and agents receive for collecting the tax from their guests?
They will receive a collection allowance of 2.5% of the tax collected, when the tax is remitted in a timely manner; a maximum of $30.00 per month.
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When do I have to apply for a resort tax account?
You MUST have a resort tax account when you’re renting any kind of property out for six months or less and are collecting rent for those months.
*For Example: If you use an agent, or you only rent certain times of the year for six months or less, you still must have a resort tax account. *
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How often are Resort Taxes remitted?
Resort Taxes are due on the 20th of the month following the month of collection. Payments are considered delinquent if the funds are not received by the 20th of the month following collection.
*For Example: Taxes remitted for January and are appearing on your January tax return must be received by our office by February 20th to be considered timely. There are certain circumstances when taxes can be remitted quarterly. Please contact the Tax Collector's office for details.*
Checks should be made payable to: Manatee County Tax Collector
Mailing Address:
Manatee County Tax Collector
Attn: Resort Tax Department
4333 US 301 North
Ellenton, FL 34222
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Who gets the Benefits of this money?
The Tourist Development Council (TDC). They are a board appointed by the Manatee County Commission. Uses of these funds are specific by Florida Statutes and can only be used for beach renourishment, civic centers, etc.
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What remedies does the tax collector have available if someone doesn't register, collect and/or remit resort tax?
Among other remedies, a warrant can be issued and filed, creating a lien against your real property and/or personal property in Manatee County.
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What are the penalties for non-compliance?
The Penalties for non-compliance can be costly if the taxes are not remitted properly and on time. If a tax return is delinquent, the following penalties apply:
- Collection allowance is forfeited.
- A flat 10% penalty; a minimum of $50.00 added to the amount owed.
- An interest that is currently a floating rate that is set by Department of Revenue.
- In the event that a payment is returned for any reason, there will be a return check charge ranging from $25.00 - $40.00 or 5% of the face value for any payments larger than $800.00. (Depending on the face amount of the payment).
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At times during the year, my property is used by family/friends. Am I required to collect resort tax?
If you collect rent from them, or accept any form of compensation in lieu of rent, you will be required to file a tax return, and collect the resort tax based upon the rent paid, or upon the fair market value of the compensation received in lieu of rent.
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Can I delete expenses such as electric, water, phone, etc.?
No, Resort Tax is based on rent received for your property and does not allow for any credits to be taken for expenses.
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Are there any additional taxable items?
Yes, according to Florida Statues the following list are additional taxable items, but are not limited to the following:
1. Room Charges
2. Electricity
3. Cleaning Services
4. Garbage Pick-Up
5. Life Guard
6. Security
7. Club House
8. Parking
9. Pool Heating
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What Records are required in case of an audit?
All Tourist Development Tax records must be retained for five years and made available for audit at the place of business. Any business dealing in guest, tenant, transient accommodations is responsible for collecting and remitting this tax and for maintaining records such as guest checks, general ledgers, sales tax payments, federal income tax returns etc. Any records located outside the county must be returned to the audit site prior to the audit.
For further information regarding audits, please contact our office at (941)741-4831
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Know someone renting and not collecting and/or remitting?
Go to http://www.taxcollector.com and click on this icon on the home page to the right of the screen.
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How Do I fill out a Resort Tax Coupon?
The following image will help you in filling out your Resort Tax Coupon:
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Resort Tax
