If your mailing address has changed for your rental unit(s), please complete the Tourist Tax Address Change form. Put a link to take us to the form.
The Putnam County Tax Collector will send written notification at least 30 days prior to any audit and the auditor will confirm by telephone. FS 212.13(5)(a)
All records that substantiate rentals for six (6) months or less, including but not limited to guest checks, ledgers, sales tax payments, and federal income returns may be audited.
Records must be maintained for a minimum period of three (3) years and made available at the place of business. Any records located outside Putnam County must be returned to Putnam County prior to the scheduled audit. FS 212.12(6)(a) and FS 213.35 and FS 95.091(3)
No owner, operator, or agent of these accommodations is exempt from collecting the tax. Some tenants may be exempt from paying the tax; they must present a Florida Department of Revenue Sales Tax Certificate of Exemption.
TDT Frequent Questions
Tourist Development Tax
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 months or less has the responsibility to collect the TDT from the guest/tenant and remit it in a timely manner to the Tax Collector’s Office. The Tax Collector is charged with the responsibility of collection, administration and enforcement of the TDT Laws.
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 list can be found in PCC 40‐166 (c).
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 delinquent if they are not postmarked by the 20th of the month in which they are due ( if the 20th is a weekend or holiday, the following work day is acceptable postmark or deliver at office date). Delinquent TDT funds are subject to no collection allowance and a penalty rate of 10% of taxes due or $50 whichever is greater for each month or fraction thereof up to 50% of taxes due. Delinquent TDT funds are also subject to interest assessed daily at a rate established by the Florida Department of Revenue.
A tax return must be submitted even if no taxes were collected for a scheduled reporting period (monthly).
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 tax returns must be maintained for a minimum period of 3 years. For audit purposes the records substantiating the TDT funds must be made available at the place of business in Putnam County
Are There any Exemptions from TDT?
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 exemption.
What is the Tourist Development Tax (TDT) and who is responsible for collecting it??
The TDT is a 4% local option tax authorized by Florida Statute (FS) 125.0104, FAC 12A-l.061 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 transient rental which entails living quarters or accommodations for a period of six months or less has the responsibility to collect the TDT from the guest/tenant and remit it in a timely manner to the Tax Collector Office. The Tax Collector is charged with the responsibility of collection, administration and enforcement of the TDT Laws.
What types of properties or accommodations are considered transient rentals subject to TDT??
Transient Rentals are living quarters or accommodations for this purpose are identified, but not limited to, as hotel, apartment hotel, motel, resort motel, apartment, apartment motel, rooming house, mobile home park/court, recreation vehicle park, condominium, single family dwelling/cottage, garage apartment, lake/river house, and any other vehicle, structure or space held out to the public to be a place of living/sleeping and/or other accommodations-this can be a tenant owned vehicle renting a location/space. A more detailed list of examples can be found in PCC 40-166 (c).
Who pays the Tourist Development Tax and when must it be reported and remitted??
The TDT is paid by the tenant/guest on the total rental amount (includes non-monetary consideration) 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 Tax Return and funds are due on the first of the month following the month of collection and are considered delinquent if they are not filed and paid online by the 20th or postmarked by the 20th of the month in which they are due (if you have a waiver on file from digital filing). Delinquent TDT funds are subject to no collection allowance and a penalty rate of 10% of taxes due or $50 whichever is greater for each month or fraction thereof up to 50% of taxes due. Delinquent TDT funds are also subject to interest assessed daily at a rate established by the Florida Department of Revenue.
A tax return must be submitted even if no taxes were collected for a scheduled reporting period (monthly).
Are short-term rental providers subject to audits for Tourist Development Tax compliance??
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 60 days prior to a TOT audit.
All records that substantiate short-term rentals and TOT exemption allowed including but not limited to: guest checks, ledgers, sales tax payments, copies of exemption certificates and Federal and State Business Income Tax Returns must be maintained for a minimum period of 5 years. For audit purposes the records substantiating the TOT transactions/funds must be made available at the place of business in Putnam County.
Are there any exemptions from paying tourist development tax??
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. For a guest/tenant to receive an exemption from the TDT, the guest/tenant must present their Sales Tax Exemption Certificate and follow required payment protocols (provided by Florida Department of Revenue), the tenant must complete the appropriate paperwork and the short-term rental must support the underlying exemption.
