If your mailing address has changed for your rental unit(s), please complete the Tourist Tax Address Change form. Put a link to take us to the form.
Title | |||
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TDT Faq 1 1993 downloads |
Tourist Development Tax | June 23, 2015 | Download |
TDT Tax Return and Instructions 1 910 downloads |
Tourist Development Tax | May 3, 2019 | Download |
TDT APP 1 883 downloads |
Tourist Development Tax | January 12, 2022 | Download |
(TDT) Ordinance #2014-4 1 307 downloads |
Tourist Development Tax | September 28, 2023 | Download |
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To enforce the collection of taxes imposed by the Ordinance, the Putnam County Tax Collector may issue a tax execution and deliver it to the Sheriff for service. FS 212.15(4) The Tax Collector may also issue and serve a writ of garnishment. FS 213.68
The Putnam County Tax Collector will send written notification at least 30 days prior to any audit and the auditor will confirm by telephone. FS 212.13(5)(a)
All records that substantiate rentals for six (6) months or less, including but not limited to guest checks, ledgers, sales tax payments, and federal income returns may be audited.
Records must be maintained for a minimum period of three (3) years and made available at the place of business. Any records located outside Putnam County must be returned to Putnam County prior to the scheduled audit. FS 212.12(6)(a) and FS 213.35 and FS 95.091(3)
No owner, operator, or agent of these accommodations is exempt from collecting the tax. Some tenants may be exempt from paying the tax; they must present a Florida Department of Revenue Sales Tax Certificate of Exemption.