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Self-Reporting Taxes

Convention and Tourist Development Tax

Tourist Development Taxes are levied and collected under F.S. 212.03 at 4%.
Convention Development Taxes are levied and collected under F.S. 212.0305 at 2%.

Within Duval County, these are collectively referred to as the Convention/Tourist Development Tax (TDT) at a total rate of 6%.

The TDT is applied to the total payment received for the renting, leasing, letting, or granting a license to use any living quarters or sleeping or housekeeping accommodations in, from, or a part of, or in connection with any hotel, apartment house, roominghouse, tourist or trailer camp, mobile home park, recreational vehicle park, condominium, or timeshare resort UNLESS the renter enters into a bona fide written agreement for continuous residence for longer than 6 months in duration.

The TDT is paid by the tenants or guests and is not a tax on the property owner.
The TDT is in addition to the 7.5% taxes collected for sales and use which is remitted to the State of Florida, Department of Revenue (DOR).
A transient rental carries a total tax rate of 13.5%.

Note: Only the TDT is remitted to Duval County. The 7.5% sales and use tax must be remitted to the State of Florida, Department of Revenue (DOR).

All owners/managers of transient rental facilities are responsible for collecting the TDT from their renters and remitting them to the Duval County Tax Collector (DCTC) every month.
A return must be filed every month, even when no taxes are collected, in order to avoid a failure to file penalty.

The taxes are due on the first of the month following the collection period and become delinquent if not postmarked or transmitted by the 20th of that month.
(e.g., A January tax return is due February 1st and delinquent February 21st)
If the 20th falls on a Saturday, Sunday, or a recognized federal/state holiday, returns will be accepted as timely if postmarked or transmitted on the next business day.

To compensate owners/managers for the time necessary to collect and file these taxes, the filer is entitled to a collection allowance as follows:

The collection allowance is 2.5% of the first $1,200.00 of total tax collected (Line 6)
The collection allowance cannot exceed $30.00
If an excess collection allowance is taken an invoice will be sent for the difference
The collection allowance cannot be taken on delinquent or noncompliant returns

If the return is delinquent or noncompliant, penalties are assessed at a rate of 10% of the taxes due for each month delinquent.

Penalties cannot exceed 50% of the total taxes due (Line 6)
Penalties cannot be less than $50.00
Interest is assessed at a variable annual interest rate of the total taxes due which is set by the State of Florida, Department of Revenue (DOR) and is accrued to the account daily.

To begin registration to submit the TDT on a transient rental property, please fill out the Tourist/Convention Tax Registration Form and mail to the address listed below. For a blank Tourist/Convention Return, click here and remit with payment (if applicable) to the following:

Duval County Tax Collector
Attn: Tourist Development
231 E. Forsyth St., Room 212
Jacksonville, FL 32202

For additional information or clarification please email: TouristTax@coj.net

Public Service Tax

Public Service Taxes are levied and collected under F.S. 166.231, and Chapters 790 and 792 of the City of Jacksonville Municipal Ordinance Code, as amended and supplemented for the sale of electricity, water, gas and fuel/oil.

The public service tax, also known as the municipal utility tax or ‘fuel tax’, is levied on the purchase of public services and paid by the ultimate consumer of the service.

This is not a tax on the seller of the service.
It is to be paid by, and collected from, the purchaser at the time of the sale of taxable services within the City of Jacksonville.
The seller is responsible for the collection of taxes due on taxable services, regardless of whether the seller collected the tax from the purchaser or not.

All sellers of municipal utilities or fuel/oil are responsible for collecting the PST at the time of sale on all taxable services. The sellers are responsible for filing and remitting the collected taxes and returns to the Duval County Tax Collector (DCTC) every month. A return must be filed every month, even when no taxes are collected, in order to avoid a failure to file penalty.

The taxes are due on the first of the month following the collection period and become delinquent if not postmarked or transmitted by the 20th of that month.
(e.g., A January tax return is due February 1st and delinquent February 21st)
If the 20th falls on a Saturday, Sunday, or a recognized federal/state holiday, returns will be accepted as timely if postmarked or transmitted on the next business day.

The following rates apply:

Electricity 10%
Metered or bottled gas 10%
Water 10%
Fuel oil, $0.04/gallon (as defined in Sec. 792.101)

Sales on the above utilities and fuel/oil within the municipalities of Jacksonville Beach, Atlantic Beach, Neptune Beach, and the Town of Baldwin should not be remitted to DCTC but directly to those specific municipalities as applicable.

If the return is filed delinquent or noncompliant, penalties will be assed at the rate of 5% of the tax due for each month delinquent.

Penalties cannot exceed 25% of the total taxes due (Line 5 or Line 10)
Penalties cannot be less than $15.00
Interest is assessed at the rate of 1% of the total taxes due per month delinquent, accrued daily.
There is no maximum interest amount on delinquent PST returns.

All PST returns are subject to audit by the Duval County Tax Collector’s Office.
A 60-day notice of intent to audit will be provided to the entity prior to audit commencement.

To register for submission, please fill out the Public Service Tax Application and mail to the address listed below. For a blank Public Service Tax Return, click here and remit with payment (if applicable) to the following:

Duval County Tax Collector
Attn: Public Service Tax
231 E. Forsyth St., Room 212
Jacksonville, FL 32202

For additional information or clarification please email: TouristTax@coj.net