Tourist Development Tax
Administrative Advisory Number 08-06
SUBJECT: Collection Allowance
ISSUE: Allowance Is Provided For The Timely Remittance Of Taxes
DATE:Â March 20, 2008
Providers of short-term rental accommodations receive a collection allowance as compensation for collecting the tax. The collection allowance is 2.5% of the first $1,200 of taxes collected/due up to a maximum of $30.00. No allowance shall be given for any amount in excess of the $1,200.00. To qualify for the collection allowance, providers must file accurate, complete and timely tax returns.*
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*Florida Statutes 212.12(1)