If your property is handled by a property manager, the property manager may have their own Tourist Development Tax account and will submit the Tourist Development Tax payments for all of their clients in a consolidated return. You should verify this with your property manager. In addition to the consolidated return, all property managers are required to provide an itemized list of all properties and rental amounts collected each month. However, you should be aware that as the property owner, you are ultimately responsible for the required tax being paid. Any failure by your property manager to pay the tax may result in penalties being applied against you, as the property owner. If your property is handled by a property manager, but you also directly rent the property yourself, you are responsible for submitting Tourist Development Tax returns for the taxes you collect from these rentals. You will need an individual Tourist Development Tax account on which to report these rentals.

Penalties are assessed at the rate of 10% of the taxes or $50 whichever is greater. Interest is assessed at a variable rate that is updated on January 1 and July 1 of each year. The collection allowance is not allowed for late submission or noncompliance. If an incomplete tax return is filed for a period, then the collection allowance will be reduced by 10%. The charge for a dishonored check is based on the current rate established by County Ordinance or Resolution. Excessive returned checks will result in the requirement to submit future tax, penalty and interest payments in cash or by money order. Fraud is dealt with very severely, in accordance with the provisions and to the full extent of Florida Law.

All Tourist Development Tax records must be retained for five years and made available for an audit at the place of business, within Orange County. Records shall include, but not be limited to, financial statements, guest folios, general ledgers, sales tax payments, federal income tax returns, and leases.

In order to begin remitting the Tourist Development Tax to the Orange County Comptroller, it is necessary for you to fill out a registration form which will provide us with the required information to set up your account. It is not necessary for you to have your Federal Employer Identification number or sales tax account number at this time, although, you will need to provide this information as soon as it is available. Upon receipt of the completed registration form, you will be provided with your tax returns. For further information please contact our office at (407) 836-5715, or write to: Accounts Receivable, Orange County Comptroller, Post Office Box 4958, Orlando, Florida 32802-4958.