Tourist Development Tax
Frequently Asked Questions:
- Why is this tax imposed?
- Where does the money go?
- A rental agent always handles my rental property. Do I need to apply
for a Tourist Development Tax account and submit tax returns? - If I use a rental agent, but also rent periodically on my own, must I have
my own account number or can I give the taxes to my realtor to add to
their tax return? - I allow friends and relatives to use my property during the year. Am I
required to collect the Tourist Development Tax from them? - Do I have to pay the tax if I rent my home out for a special event?
- Where do I find the state statutes that pertain to rentals?
The voters of Hernando County approved Ordinance 92-06 to levy and impose a Local Option Tourist Development Tax
(TDT). The funds are generated from short-term rentals in Hernando County.
The use of revenue collected from the Tourist Development tax is regulated by State Law
(F.S. 125.0104), which requires that the monies "shall be placed in the county tourist development trust fund of the respective county". The monies
are then used primarily to promote tourism and recreational activities in the County. Visit Hernando County Tourism
for events and things to do in Hernando County.
A rental agent always handles my rental property. Do I need to apply for a Tourist Development Tax account
and submit tax returns?
The rental agent should have their own account number to report their rental properties on a consolidated tax return in
order to remit the taxes. However, you should be aware that as the property owner you are ultimately responsible
for the required tax to be paid in case the rental agent fails to do so.
If I use a rental agent, but also rent periodically on my own, must I have my own account number
or can I give the taxes to my realtor to add to their tax return?
You are required to register with our office to collect and remit the tax collected by you. You cannot give the tax monies you
collected to a third party to remit on your behalf. The tax dollars you collect belong to the taxing authorities at the
moment of collection. You serve as the trustee or custodian of these funds until you remit them directly to the state and
county.
I allow friends and relatives to use my property during the year. Am I required to collect the Tourist Development
Tax from them?
If you collect rent from them, or accept any other form of compensation in lieu of rent, you are required to register with
our office to collect and remit the tax. The amount collected is based upon the amount of rent received, or upon the fair
market value of the compensation received in lieu of rent.
Do I have to pay the tax if I rent my home out for a special event?
Yes. You would need to collect the tax and remit the Tourist Development Tax to our office.
F.S. 212.13 - Records requirement; Power to inspect; Audit procedure
F.S. 212.12 - Credit for collecting tax
F.S. 212.11 - Tax returns and regulations
F.S. 212.03 - Transient rentals tax; rate, procedure, enforcement, exemptions
F.S. 212.02 - Definitions
Florida Administrative Code 12A-1.061 - Rentals, Leases, and Licenses to Use Transient Accommodations
F.S. 212.12 - Credit for collecting tax
F.S. 212.11 - Tax returns and regulations
F.S. 212.03 - Transient rentals tax; rate, procedure, enforcement, exemptions
F.S. 212.02 - Definitions
Florida Administrative Code 12A-1.061 - Rentals, Leases, and Licenses to Use Transient Accommodations
If you have any questions or need any further information, please contact the Hernando County Clerk of Circuit
Court Finance Department as follows:
Hernando County Clerk of Circuit Court
Finance Department-Tax Division
20 North Main Street, Room 230
Brooksville, FL 34601-2800
Telephone Number (352) 540-6518