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BREVARD COUNTY TOURIST DEVELOPMENT TAX RETURN TAX PERIOD: ... Enter any exempt rentals authorized by Florida law. 3. ... 5.Less-Collection Allowance *E-FILE/E-PAY ONLY*.

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How to fill out the BREVARD COUNTY TOURIST DEVELOPMENT TAX RETURN online

Filing the Brevard County Tourist Development Tax Return online is a straightforward process that ensures compliance with local tax regulations. This guide provides clear, step-by-step instructions to help users accurately complete the return and avoid penalties.

Follow the steps to complete your tax return smoothly.

  1. Click ‘Get Form’ button to obtain the form and open it in your preferred editor.
  2. Enter the tax period at the top of the form, specifying the month and year for which you are reporting.
  3. Fill in your account number and phone number in the designated fields.
  4. Input the rental location in the section provided on the form.
  5. In the 'Gross Rental Receipts' field, enter the total amount of rental income collected during the reporting period.
  6. For the 'Exempt Rental Receipts,' include any rental amounts exempted by Florida law.
  7. Calculate 'Taxable Rental Receipts' by subtracting the exempt rental receipts (line 2) from the gross rental receipts (line 1).
  8. Determine the 'Total Tax Collected' by multiplying the taxable rental receipts (line 3) by 5%.
  9. If applicable, calculate the 'Less-Collection Allowance' which is 2.5% of the first $1200 of tax collected, ensuring you have filed and paid electronically.
  10. If the return is delinquent, include any penalties as instructed, entering 10% of the amount from line 4 for each month of delay.
  11. Add any delinquent interest as per current rates or instructions provided.
  12. Calculate 'Total Amount Due' by summing or subtracting the relevant fields from lines 4, 5, 6, and 7.
  13. Complete the owner's name and mailing address details in the required area of the form.
  14. Review all entries for accuracy, print, sign, and save the completed form in your records.
  15. Submit the form with the payment as instructed, ensuring that it is postmarked by the 20th of the following month to avoid delinquency.

Complete your Brevard County Tourist Development Tax Return online today to stay compliant and avoid penalties.

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Tourist development tax is a 5 percent tax on the gross rental amount. The dealer is responsible to collect and remit the tax from any person or other party who rents, leases or lets for consideration living quarters or accommodations for a period of six months or less.

Electronic Payments You can pay taxes and fees electronically without enrolling. However, when you enroll, your banking and contact information can be saved so you do not have to enter it every time you make a payment. For each payment, you will specify the payment amount and the date the payment is to be made.

Filing and Paying Tax You can file returns and pay sales and use tax, plus any applicable surtax, using the Department's online file and pay website at floridarevenue.com/taxes/filepay, or you may purchase software from a software vendor.

Must I, as a homeowner, charge tourist development tax on my own residence, or other units that I own? Yes, you must charge the 5 percent tourist development tax, as well as 6.5 percent Florida sales tax. Please contact the Florida Department of Revenue at (239) 338-2400 for information on Sales Tax.

Reference: Section 125.0104, Florida Statutes (F.S.) This tourist development tax may be levied by the county's governing body at a rate of 1% or 2% on the total amount charged for transient rental transactions.

The US Government does not refund Sales Tax to Visitors US Customs and Border Protection has clarified on the CBP website that says, “The United States Government does not refund sales tax to foreign visitors. Sales tax charged in the United States is paid to individual states, not the Federal government …”.

2% tax: At least 25% of the net revenue to promote and advertise tourism to Brevard County.

Florida County Tourist Development Tax is payable on all short term rental income (individual bookings of less than six months). Filed monthly to the Tax Collector's Office (in the County where your property is located), due by 1st of month; late filing penalties effective after 20th of month.

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