Late Fees, Penalties & Interest

The penalties can be costly when Tourist Development Tax payments are not remitted properly and timely.

1. Penalty

If returns and payments are not postmarked or paid online on or before the 20th or paid in full, a late penalty is assessed. Minimum of $50.00 up to 50% of tax due. Under the following circumstances the Clerk shall settle or compromise a taxpayer's liability for penalty without requiring the taxpayer to submit a written request.

For taxpayers who file returns and remit tax payment on a monthly basis: Any penalty related to noncompliant filing event* shall be settled or compromised if the taxpayer has:

  • No noncompliant filing event in the immediately preceding 12-month period and no unresolved chapter 212 liability resulting from a noncompliant filing event; or one noncompliant filing event in the immediately preceding 12-month period, resolution of the current noncompliant filing event through payment of tax and interest and the filing of a return within 30 days after notification by the department, and no unresolved chapter 212 liability resulting from a non compliant filing event.
  • If a taxpayer has two or more noncompliant filing events in the immediately preceding 12-month period, the taxpayer shall be liable, absent a showing by the taxpayer that the noncompliant filing event was due to extraordinary circumstances**, for the penalties provided in s. 212.12, including loss of collection allowance, and shall be reported to a credit bureau.

For taxpayers who file returns and remit tax on a quarterly, basis:
Any penalty related to noncompliant filing event shall be settled or compromised if the taxpayer has no noncompliant filing event in the immediately preceding 12-month period and no unresolved chapter 212 liability resulting from a noncompliant filing event.

2. Interest

Interest is accrued for each day that the tax due is delinquent. Effective January 1, 2000, a floating rate of interest applies to underpayments and late payments of tax. The rate is updated January 1 and July 1 of each year by using the formula established in Section 213.235, Florida Statutes.

3. Collection Allowance

The collection allowance is not allowed for late submission, noncompliance or any on time payment not submitted and paid online.  
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* "Noncompliant filing event" means a failure to timely file a complete and accurate return required under chapter 212 or a failure to timely pay the amount of tax reported on a return required by chapter 212.

** "Extraordinary circumstances" means the occurrence of events beyond the control of the taxpayer, such as, but not limited to, the death of the taxpayer, acts of war or terrorism, natural disasters, fire, or other casualty, or the nonfeasance or misfeasance of the taxpayer's employee or representatives responsible for compliance with the provisions of chapter 212. With respect to the acts of an employee or representative, the taxpayer must show that the principals of the business lacked actual knowledge of the noncompliance and that the noncompliance was resolved within 30 days after actual knowledge.

 

 
 
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