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It is the responsibility of owners and rental
agents to collect a tourist tax on all
accommodations that are rented for six (6) months or
less.
Taxable Accommodations
Collier County Ordinance 95-56 levies a 3 percent
Tourist Development Tax on all accommodations rented
for six (6) months or less. They include living
quarters in hotels; apartment-hotels; motels; resort
motels; rooming houses, tourist or trailer camps;
cooperatively-owned apartments; multiple-unit
structures; mobile homes; trailers; single-family
dwellings; beach houses; cottages; and condominiums.
Collection of the Tourist Tax
The owner, operator, or agent of these
accommodations is responsible for collecting the
taxes from all the tenants who rent for six (6)
months or less and for remitting the taxes to the
Collier County Tax Collector.
Each owner or agent receives a supply of tax
return forms for reporting and remitting the taxes
to the Collier County Tax Collector.
If a real estate agent is engaged, the agent has
responsibility for collecting and remitting the tax.
Account numbers are assigned to the owners or
agents who collect the tax. Please write to or call
the Collier County Tax Collector at (239) 732-2627,
the Collier County Tax Collector, who will assign a
number and send remitting form and instructions.
Benefits to Owners or Agents
To compensate owners and agents for collecting
taxes, they are entitled to an allowance of 2.5
percent of TAXES collected, if the tax is remitted
on time. There is a maximum $30.00 collection
allowance if TAXES collected exceed $1,200.00. The
owner or agent may subtract the appropriate amount
and remit the net amount.
Remittance of the Tourist Tax
Taxes are to be remitted to the Collier County
Tax Collector monthly. They are due on the first of
the month following collection and are delinquent if
not postmarked by the 20th day of that month.
Three exceptions to payment by the month exist. A
quarterly payment may be authorized by the Tax
Collector when the tax collected quarterly is
$100.00 or less. Remittance dates are April, July,
October, and January.
A semi-annual payment may be authorized by the
Tax Collector when the tax is $300.00 or less for a
six-month period. Remittance dates are April and
October.
A seasonal payment may be authorized by the Tax
Collector when accommodations are rented seasonally
for the total period of three (3) months or less.
The remittance dates are April or October.
These payments are delinquent if not postmarked
by the 20th day of the remittance month. A return
must be submitted even if no taxes were collected
for a scheduled reporting period.
Rental Record Audits
The Collier County Tax Collector will send
written notification at least 30 days prior to any
audit, and the auditor will confirm by telephone.
All records that substantiate rentals for six (6)
months or less, including guest checks, ledgers,
sales tax payments, and federal income returns may
be audited.
Records must be maintained for a period of three
(3) years and made available at the place of
business. Any records located outside Collier County
must be returned to Collier County prior to the
scheduled audit.
Penalties for Non-Compliance
Penalties can be costly if the tax payment is not
remitted properly and on time. The following
penalties apply if the tax return is delinquent.
- No collection allowance.
- A penalty of 10 percent for each 30 days or
a fraction thereof up to a maximum of 50
percent.
- Upon receipt of payment, interest is
calculated by our office using a rate of
interest determined by the Florida Department of
Revenue. The rate of interest is established
semi-annually.
- A charge of $20.00 or 5 percent, whichever
is greater, of the face amount of any returned
check.
Fraud is dealt with severely, according to the
provisions and the maximum extent of Florida Law.
Enforcement Procedures
In addition to criminal sanctions, the Collier
County Tax Collector is empowered, and has a duty,
to issue a warrant for the full amount of any tax
that becomes delinquent or is otherwise in jeopardy.
The full amount includes interest, penalties, and
cost of collections. The warrant is directed to the
Sheriff and recorded in county public records.
The amount of the warrant becomes a lien on any
real property of the taxpayer in the same manner as
a recorded judgment.
The Collier County Tax Collector may issue a tax
execution to enforce the collection of taxes imposed
by the ordinance and deliver it to the Sheriff for
service. The Tax Collector may also issue and serve
a writ of garnishment.
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