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| TOURIST DEVELOPMENT TAXES |
| Requirements The Polk County Board of County Commissioners has adopted a Tourist Development Tax on each transient accommodation in Polk County. The Tourist Development Tax is administered by the Tax Collector's Office. Transient accommodations are living quarters or other accommodations in any hotel; apartment hotel; motel; resort motel; apartment motel; rooming house; mobile home park; recreational vehicle park; including site, rental house, or condominium, that is rented for a period of six months or less. The Tourist Development Tax rate is set at 5%. It is an add-on tax, like the state sales tax, and is collected from the tenant at the time rent or accommodation charges are collected. The owners of the listed properties, as well as applicable property managers or operators of such facilities, are responsible for collecting the tax from their tenants and remitting said tax to the Polk County Tax Collector. Tourist Development Taxes are remitted monthly, with payments due on the first of the month following collection from tenants, and are considered delinquent if not paid or postmarked by the 20th of the month. Rentals that generate less than $100 in Tourist Development taxes quarterly may remit those taxes on a quarterly basis. An application for a Tourist Development Tax Account may be obtained online from the Tax Collector's... click here to access the application. Click here to see "Other Related Requirements." |