In Clay County, a 5% Tourist Development Tax (or TDT) is levied against owners or operators of transient accommodations in a hotel, motel, apartment motel, rooming house, condominium, mobile home, single-family dwelling beach house, cottages, or other sleeping facility, if rentals are for six (6) months or less. (FL Statutes 125.0104 and FAC 12A-1.061).

The Tourist Development Tax strengthens the local economy by creating jobs, enhancing the environment, and supporting cultural events.

The TDT is an add-on tax, like the state sales tax, and is collected from the tenant at the time rent or accommodation charge is collected. The tax is charged to the renter; the owner or agent is responsible for collecting the tax and remitting it to the Clay County Tax Collector.

Tax returns and payments are due on the first of the month following collection and are considered delinquent if not submitted by the 20th. Failure to remit TDT payments correctly or on time can result in costly penalties.

Register and pay the Tourist Development Tax at the Tourist Taxes webpage.

To learn more, you can download the Tourist Development Tax information brochure.