The Online Tourist Development Tax System
Welcome to the Okaloosa County Tourist Development Tax web application!

Through this site you have the ability to create a Secure User Login, register for a TDT Account, file returns via e-check, and easily manage your account(s).

Click here for instructions on how to use the online Tourist Tax website.
The Taxpayer Guide is a pdf document. Download Adobe Reader

Already have an account? Click here to login.

Never had an account with us? Click here to register.
All information provided by the applicant is confidential as provided in 213.053, F.S., and is not subject to Florida Public Records Law (119.07, F.S.).

*Please note, if you already have a TDT account with Okaloosa County, you should have received a letter containing login information for Excise. If you did not receive this letter contact Okaloosa County at:

Okaloosa County Clerk of Circuit Court
Tourist Development Tax
302 N. Wilson Street, Suite 203
Crestview, FL 32536
Phone: (850) 689-5000 ext. 3404
Fax: (850) 689-5589
Email: pwillbanks@okaloosaclerk.com


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Frequently Asked Questions

WHO ADMINISTERS THE OKALOOSA COUNTY TOURIST DEVELOPMENT TAX?
BY WHAT AUTHORITY ARE THESE GUIDELINES ISSUED?
WHAT FACILITIES ARE SUBJECT TO THE TOURIST DEVELOPMENT TAX?
WHO COLLECTS THIS TAX?
CONFIDENTIALITY
REGISTRATION
TAX INFORMATION
AUDIT PROCEDURES AND REQUIREMENTS

WHO ADMINISTERS THE OKALOOSA COUNTY TOURIST DEVELOPMENT TAX?

The Okaloosa County Clerk of Court is responsible for the collection of the Tourist Development Tax. The Clerk of Court has been assigned this duty by the Board of County Commissioners and the Tourist Development Council. The Director of Internal Audit for the Clerk of Court supervises the handling of the tax collections.

The Tourist Development Tax is collected in the southern portions of Okaloosa County.  All Short-term rentals in the city of Destin, which lies in Okaloosa County, are subject to the Tourist Development Tax. Short-term rentals on Okaloosa Island, Fort Walton Beach, Ocean City, Mary Esther and Cinco Bayou are subject to the Tourist Development Tax.

BY WHAT AUTHORITY ARE THESE GUIDELINES ISSUED?

The Florida Local Option Tourist Development Tax, Florida Statute 125.104 permits the Board of county Commissioners of Okaloosa County to levy a tourist development tax.  Florida Statutes Chapter 212 Tax on Sales, Use and Other Transactions authorize how the local option tax is to be administered, enforced and audited by Okaloosa County, Florida.  Okaloosa County Ordinances 89-23, 92-08, 99-08, 01-33, 05-102 and 07-58 created the Tourist Development Council, established the initial tax rate collection, and identified the special taxing districts with Okaloosa County described below.  Okaloosa County ordinance 92-08 authorizes the Clerk of the Circuit Court to locally administer the tourist development tax.

WHAT FACILITIES ARE SUBJECT TO THE TOURIST DEVELOPMENT TAX?

Facilities in the Okaloosa Taxing district that are rented for six months or less are subject to the 5% tourist development tax.  These facilities include living quarters and accommodations in a hotel, apartment hotel, motel, resort motel, apartment motel, rooming house, tourist or trailer camp, mobile home park, condominium, cooperatively-owned apartment, multiple-unit structure, single-family dwelling, beach house, cottage, or watercraft.

WHO COLLECTS THIS TAX?

Any person(s) receiving consideration for the lease or rental of the above listed facilities, in the special taxing districts, are subject to the tourist development tax.  All owners or operators are required to register the facilities and collect this tax from their tenants or guests.  Collected taxes are remitted to the Clerk of Court of Okaloosa County.

CONFIDENTIALITY

All information provided by the applicant is confidential as provided in 213.053, F.S., and is not subject to Florida Public Records Law (119.07, F.S.).

REGISTRATION

You may register online for the collection and remittance of the tax by clicking here to register.  If you want to register by mail click here to download a PDF version of the registration form, or you may request a form by calling Patsy Willbanks at (850) 689-5000 ext 3422, e-mail pwillbanks@clerkofcourts.cc . Please mail your registration request form to:

Okaloosa County Clerk of Court
Tourist Development Tax
302 N. Wilson Street, Suite 203
Crestview, FL 32536

TAX INFORMATION

Tax Rate: 5% effective January 1, 2008

Payment of Tax: Tax returns should be filed timely (including zero returns). Tax returns are due on the 1st of the month following the month of collection, but are not considered delinquent unless postmarked after the 20th. If the 20th is on a week-end or holiday, the next business day would be the accepted postmark.

Checks should be made payable to the Clerk of the Court and sent to the above address, with the return coupon.
 
Gross Rentals:  The rentals plus any *fee in addition to the rent, which is not optional for the guest is considered the gross tax. * (processing fees, pet fees, cleaning fees, etc.)

Exempt Rentals:   Documentation must be kept for each exempt rental, including form of payment.

Taxable Amount:  Gross less qualifying exemptions

Tax Collected:  Remit all tax collected.  If tax is over collected, all must be remitted.  If tax is under collected, dealer must send in the difference.


Penalty: The Penalty is 10% or $50 minimum, whichever is greater.  Penalty is assessed at $50 on late-filed zero returns.

Interest: Interest is accrued for each day tax is delinquent. Interest is the prime rate and may change every 6 months, by using the formula from Section 213.235, Florida Statutes. Following are the rates:

January 1, 2009 through June 30th, 2009        9%
July 1, 2009 through December 31, 2009        8%
January 1, 2010 through December 31, 2010   7%
January 1, 2011 through December 31, 2011   7%
January 1, 2012 through December 31, 2012   7%

Payment Schedule for filing:

Monthly: No later than the 20th following month of collection.
Quarterly: No later than the 20th of January, April, July, and October following prior three months of collection.
Semi-annual: No later than the 20th of January and July following prior six months of collection.
Annual: No later than the 20th of January following the prior twelve months of collection.

Non-Compliance of Tourist Development: Failing to register and remit the Tourist Development Tax may cause a warrant to be issued and a lien to be placed against the real property and/or other personal property owned.

Fraud: Fraud is dealt with in accordance with the Florida State Statutes to the fullest extent of the Law.

Returned Check Charges: Returned check fee is $25.00 or 5% of the face amount of the check, which ever is greater.

Public Records: Tourist Development Tax is confidential information and is exempt from public records law.

AUDIT PROCEDURES AND REQUIREMENTS


Audit Procedures: The Office of Internal Audit performs audit and enforcement associated with the collection and remittance of the Tourist Development Tax. An audit notice will be sent to taxpayer at least 30 days prior to any audit. During that period, we will contact you to schedule a mutually agreed upon date to begin the audit.

Audit Requirements: Any and all records which substantiate transient rentals should be made available for the auditor, to include the following:

Cash Receipts Journal

General Ledger/Journal

Guest Checks/Cards

Exemption Certificates

Corporate Minute Book

Register Tapes

Registrations

Bank Statements

Housekeeping Reports

Monthly Financial Statements

Sales Receipts/Invoices

Sales Journal

Property Records

List of Clients

Sale/ Lease Contracts

Tourist Development Tax Returns

Federal Income Tax Returns

Florida Sales and Use Tax Returns

Florida Corporation Income Tax Returns

 

 Records must be kept for 3 years. Any records located outside Okaloosa must be made available in Okaloosa County, for inspection prior to the audit.

Contact Us

For any questions regarding audit requirements, you may call Patsy Willbanks at (850) 689-5000 x 3422, fax 850-689-5589 or send an e-mail to pwillbanks@clerkofcouts.cc

Forms: (Adobe Acrobat Reader is required) Click here to Download Adobe Acrobat Reader

Okaloosa County:

Florida:

Tourist Development Tax Registration

Florida Department of Revenue Forms

Blank Tax Return Coupon (MS Excel Format)*

 

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Exempt Rules

* You may obtain the Microsoft Excel Viewer by clicking here.