Exemption from paying TDT: Providers of short‐term rentals are required to collect TDT from all guests/tenants except for those guests/tenants who are exempt from paying the TDT. To receive an exemption from the TDT, the guest/tenant must present their Sales Tax Exemption Number (provided by Florida Department of Revenue) and the short‐term rental must support the underlying …
How is TDT audited
Providers are subject to audits for compliance purposes administered by or through the Tax Collector Office. Providers will receive written notification from the Tax Collector’s Office at least 30 days prior to a TDT audit. All records that substantiate short‐term rentals including but not limited to: guest checks, ledgers, sales tax payments and federal income …
How is TDT Collected
The tax is paid by the tenant/guest on the total rental amount to the provider. The provider has the responsibility to collect the TDT and remit the funds to the Putnam County Tax Collector In a timely manner. TDT funds are due on the first of the month following the month of collection and are considered …
What Accommodations Falls Under TDT
Living quarters or accommodations for this purpose are defined as hotel, apartment hotel, motel, resort motel, apartment, apartment motel, rooming house, mobile home park/court, recreational vehicle park, condominium, single family dwelling/cottage, garage apartment, lake/river house, and any other vehicle or structure held out to the public to be a place of living/sleeping accommodations. A more detailed …
What is the Tourist Development Tax
The TDT is a 4% local option tax authorized by Florida Statute (FS) 125.0104 and Putnam County Ordinance 2014‐4, section 40‐166 of the Putnam County Code (PCC) for the purpose of promoting tourism in Putnam County. Every person (Provider) who rents or leases for consideration any living quarters or accommodations for a period of six …
