HomeTaxesTourist Development Tax (TDT)

Tourist Development Tax (TDT)

Palm Beach County Tourist Development Tax (also referred to as ”TDT”, Tourist Tax, or Bed Tax) is a 6% charge on the revenue from transient rentals (6 months or less). This tax is in addition to state sales tax (7% in Palm Beach County). Tourist Development Tax is to be remitted to the Palm Beach County Tax Collector. Tourist Tax is to be paid on the rental revenue including all mandatory fees such as cleaning and pet fees. The revenue collected is distributed to the Palm Beach County Tourist Development Council to support tourism in our county; including but not limited to promotion, the arts, the beaches, and the sport stadiums. Tourist Development Council County Ordinances (pbcgov.org)

Requirements

What is required to rent short term in Palm Beach County?

  • Anyone offering transient accommodations must register a TDT account online with the Tax Collector.
  • Hotels, Motels, and Bed and Breakfasts must obtain a Local Business Tax Receipt.
  • Vacation Rentals must obtain a Short-Term Rental Local Business Tax Receipt for each TDT account.
  • Renew the Business Tax Receipt annually by September 30th.

What is required to advertise a Vacation Rental Online?

  • Display the TDT account # and Short-Term Rental Local Business Tax Receipt #.
  • The HOST must collect and remit TDT. No online platforms remit TDT to the Palm Beach County Tax Collector.
  • Monthly reporting to the Tax Collector, due on the 1st and deemed late after the 20th, resulting in interest and penalties.

Exemptions

 

The following rentals/leases are specifically exempt:

  • Bona fide written agreement for continuous residence longer than 6 months in duration
  • Federal employees on official travel orders
  • Governmental units (e.g. county, city, municipal)
  • Employees of non-federal governmental units on official business
  • Military employees on active duty
  • Full-time students enrolled in an institution offering postsecondary education
  • Foreign diplomats*

Please note that special conditions must be met in order for the transaction to be exempt. The accommodation owner/operator will become liable for any tax due in the event that an audit reveals ineligibility or inadequate documentation.

 

Important Deadlines

All accounts require monthly reporting due on the 1st of every month and deemed late after the 20th, resulting in penalties and interest.

Account Creation & Management

There are two types of TDT accounts: Self Managed, or Agent Managed. Deciding how the rental(s) is managed is vital to the type of account you need to create.

Self Managed

Before hosting a rental, complete the following:
Step 1: Register in the TDT Portal. Create your account for you to remit the tax.

Step 2: Create your login which is email specific.

Step 3: Login in and create one or more TDT accounts for each vacation rental you are hosting.

Step 4: Obtain a Short-Term Rental Local Business Tax Receipt for each TDT account.

Step 5: File a TDT Return and remit payment every month. A TDT Return is due on the 1st and deemed late after the 20th resulting in penalties and interest. You must file $0.00 to report no rental activity. Failure to report each month results in late fees.

    Agent Managed

    Before managing a property on behalf of someone else, complete the following:

    Step 1: Register in the TDT Portal. Create your account for you to remit the tax or register as a property manager (Agent) to remit on behalf of someone else who will create the account and assign it to you.

    Step 2: Create your login which is email specific.

    Step 3: Login in and VERIFY yourself as an Agent to remit on behalf of someone else who will assign the account to you. Notify your clients to ASSIGN their account to you in the TDT Portal. You will receive an email notification to Accept or Decline. Once accepted, you will have access to the account under your login.

    OR create one or more TDT accounts for each vacation rental you are managing.

    Step 4: Obtain a Short-Term Rental Local Business Tax Receipt for each TDT account.

    Step 5: File a TDT Return and remit payment every month. A TDT Return is due on the 1st and deemed late after the 20th resulting in penalties and interest. You must file $0.00 to report no rental activity. Failure to report each month results in late fees.

    To VERIFY yourself as an Agent, you must complete the following:

    Step 1: Have a valid Local Business Tax Receipt registered as a property manager, broker, or other. See the Local Business Tax Receipt section of this website.*

    Step 2: Once you login to the portal, you will have the option to VERIFY yourself as an Agent by confirming your Local Business Tax Receipt #. We are wondering if we could incorporate the new reservation system here to help guide people through this. Let us know your thoughts.

    Resources

    TDT Support Center

    How to Guides

    TDT Registry

    Check if your TDT account is valid

    Login/Pay

    Login into your account, file/pay

    Contact Us

    By email, or phone Mon. – Fri. 8:15 am – 5:00 pm