The TDT is a 4% local option tax authorized by Florida Statute (FS) 125.0104 and Putnam County Ordinance 2014‐4, section 40‐166 of the Putnam County Code (PCC) for the purpose of promoting tourism in Putnam County.   Every person (Provider) who rents or leases for consideration any living quarters or accommodations for a period of six months or less has the responsibility to collect the TDT from the guest/tenant and remit it in a timely manner to the Tax Collector’s Office. The Tax Collector is charged with the responsibility of collection, administration and enforcement of the TDT Laws.