Delinquency & Non-Compliance
Penalties For Delinquency & Non-Compliance
Delinquency: The penalties can be costly when Tourist Development
Tax payments are not remitted properly and timely. If a tourist development tax
return is delinquent, the following penalties apply:
- There will be no collection allowance.
- A penalty of 10% for each 30 days or fraction thereof up to a maximum of 50%, but
not less than $50.00.
- Interest is accrued at an annual rate (periodically determined by the state) for electronic payments, mailed payments or payments remitted in person after the 20th of the month.
- A charge of $25.00 is applied for a returned check.
Non-Compliance: If necessary, a warrant may be issued and a lien
placed against other real and/or personal property owned. Moreover, additional collection
efforts and charges may be applied.
Payments are due on the first of the month following collection from tenants, and are considered delinquent if not paid by the 20th of the month.
Warning: Fraud is dealt with severely and prosecuted to the maximum
extent of the law.
Report Unlawful Activity
Click here to report
business and rental tourist development tax evaders...