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Palm Beach County offers some of the best attractions, resorts, festivals, natural resources, cultural venues and sporting activities. Funding for activities such as tourism promotion, cultural arts, cultural non-arts (museum, zoo, historical society, etc.) and beach restoration is derived from the Tourist Development Tax. The Tourist Development Tax is a 5% charge on the revenue from rentals of six months or less. This tax is in addition to the state sales tax (6.5% in Palm Beach County).
Tourist development taxes are collected by all owners/operators of accommodations rented or leased for a period of six months or less. The owners/operators transmit the taxes collected from their tenants or guests to the Tax Collector’s Office on a monthly basis. A collection allowance of 2.5% of the tax collected is provided to the owners/operators when the tax return is filed timely. Tourist Development Tax Return forms will be mailed during the last week of November to all existing accounts for the coming year.
Visit our website (http://www.pbcgov.com/tax/services_touristdev.shtml) or contact our office at (561)355-2726 for additional information.
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