The tax is paid by the tenant/guest on the total rental amount to the provider. The provider has the responsibility to collect the TDT and remit the funds to the Putnam County Tax Collector In a timely manner.
TDT funds are due on the first of the month following the month of collection and are considered delinquent if they are not postmarked by the 20th of the month in which they are due ( if the 20th is a weekend or holiday, the following work day is acceptable postmark or deliver at office date). Delinquent TDT funds are subject to no collection allowance and a penalty rate of 10% of taxes due or $50 whichever is greater for each month or fraction thereof up to 50% of taxes due. Delinquent TDT funds are also subject to interest assessed daily at a rate established by the Florida Department of Revenue.
A tax return must be submitted even if no taxes were collected for a scheduled reporting period (monthly).