Tourist Development Tax is collected on any unit rented or leased for 6 months or less, as well on licenses granted to rent or lease a unit for 6 months or less.

Tourist Development Tax is collected by the owners or operators of those facilities and remitted to the Constitutional Tax Collector.
Tourist Development Tax is vital to our community. It strengthens our local economy by creating jobs, restoring beaches, funding Art and Cultural events, and professional sports facilities across Palm Beach County. Tourism Promotion, the Sports Commission, the Film & Television Commission, and Cultural Non-Arts (such as the museum, zoo, and historical society) also benefit from Tourist Tax Revenue.

The Constitutional Tax Collector is contracted by the Board of County Commissioners to collect Tourist Development Tax.