Tourist Development Tax

The Amelia Island Tourist Development Tax applies to any living quarters or accommodations, including but not limited to, hotels, motels, apartment buildings, single or multifamily dwellings, mobile home parks, recreational vehicle parks, condominiums, and cottages. Any person who rents or leases any transient accommodations for a period of 6 months or less is responsible for collecting the tax. Participants are required to obtain a Sales Tax Identification Number from the Florida Department of Revenue for filing of the tax.

How much is the tax?

The tourist development tax is 3% on gross rental receipts.

Who is exempt?

Any person exempt under the provisions of Chapter 212, Florida Statutes.

When is the tax due?

The tourist development tax is due to the Tax Collector's office monthly. It is due on the 1st day of the month following the reporting period and becomes delinquent if not paid or postmarked by the 20th day of the month following the reporting period. All owners/operators must submit a return even if no taxes were collected for the month.

How are owners compensated for collecting the tax?

Owners are entitled to deduct 2.5% of the first $ 1,200.00 of tax due, or a maximum of $ 30.00 if the return is paid or postmarked by the 20th day of the month following the reporting period.

What if the tax is delinquent?

If the return and payment are not postmarked by the 20th of the month following the reporting period, the collection allowance is forfeited. In addition penalty and interest are assessed. The penalty is 10% of the tax due for each month or fraction of a month that the return is delinquent. The penalty is a minimum of $10.00, up to a maximum of 50% of the tax due. The interest rate is variable. You will need to contact the tax collector's office at (904) 491-7405 for the current rate.

When you terminate management of a unit or rental unit

Notify the Tourist Tax Department in writing, on your letterhead, the date you terminated, the location of the unit, the Property ID number, the owner's name and current mailing address. The tourist tax account will be updated.