St. Johns County Tourist Development Tax Ordinances 86-62 and 86-72 were passed under the authority of Section 125.0104(3) Florida Statutes. This tax applies to transient or short term (six months or less) living accommodations.
Tourist Development Tax
On February 2, 2010, the St. Johns County Board of County Commissioners voted to revise the ordinance authorizing the collection of an additional one percent (1%) Tourist Development Tax throughout St. Johns County. The total will be 4% in the General County and 6% in the World Golf Village Area. The effective date of this new ordinance and the collection of the additional one percent (1%) Tourist Development Tax was April 1, 2010.
Who Must Collect the Tax
The St. Johns County Tourist Development Tax applies to any living quarters or accommodations in any hotel, apartment hotel, motel, resort motel, apartment, apartment motel, rooming house, mobile home park, recreational vehicle park, single family dwelling, time share resort or condominium rented for a period of six months or less. Participants are required to obtain a Sales Tax Identification Number from the Florida Department of Revenue, http://dor.myflorida.com/dor/ , a St. Johns County Business Tax Receipt and complete a St. Johns County Tourist Development Tax Application.
How Much Is the Tax?
All owners and/or agents of rental property are subject to the Tourist Development Tax and must collect these taxes from their tenants or guests and remit to the St. Johns County Tax Collector. The tax is currently 4% in the General County and 6% in the World Golf Village area, on the gross monthly rental. This is in addition to any other tax imposed pursuant to Chapter 212; Florida Statutes as amended, and in addition to all other taxes, fees and the considerations for the rental or lease.
When is the Tax Due?
These taxes shall be remitted to the Tax Collector’s office monthly. They are due on the first of the month following collection and are considered delinquent if not postmarked by the 20th of the same month. You must remit a monthly return even if there is no tax due. Failure to do so will result in penalty collection action. If the tax return’s due date falls on a weekend or legal holiday, then it is due on the following business day.
You are entitled to a collection allowance of 2.5% of the first $1,200.00 taxes due providing the tax remitted is correct and submitted on time. The collection allowance shall never exceed $30.00. Deduction of the collection allowance is your responsibility. Should you fail to deduct the collection allowance, your remittance will be accepted as submitted.
Penalties for Delinquent Taxes
If a tax payment is not remitted properly and on time, the following penalties apply: the collection allowance is not allowed; penalty of 10% for each 30 days or a fraction thereof, up to a maximum of 50% taxes due, but in no case less than $50.00 and, interest accrual. Please contact the Tax Collector’s office at (904) 209-2250 for interest information.
Closing my Tourist Development Account
In order to close your Tourist Development Tax Account, it is important that you contact the St. Johns County Tax Collector in writing stating your Tourist Development Tax account number, business mailing address, location address of the rental property, Business Tax Receipt account number, and the date you terminated business.
For more information please call the St. Johns County Tax Collector’s office at (904) 209-2250.