Tourist Development Tax

Okaloosa County Tourist Development Tax is payable on all short-term rental income (individual bookings of less than six months). Filed monthly to the Clerk of Court’s Office, due by the 1st of the month; late filing penalties effective after the 20th of the month.

Tourist Development Tax (TDT) is payable on all short-term rental income, regardless of where it is received. Your management company will usually collect and report all TDT on the rentals that they handle. However, if you receive rental income, you will need to collect and report TDT on this income either through your management company or direct to our office. If you choose to deal directly, submit an application to the Clerk of Court’s Office.  To establish an online account, please visit: okaloosatouristtax.munirevs.com.

TDT is on the total rental charged to every person who rents, leases, or lets for consideration any living quarters or accommodations in any hotel, apartment hotel, motel, resort motel, apartment, apartment motel, rooming house, mobile home park, recreational vehicle park, condominium, condominium hotel, timeshare resort, residential dwelling or campground for a term of six months or less.

We will require a monthly or quarterly return to be filed. A quarterly filing requires tax returns to be filed four times a year; however, the total tax paid for each quarter cannot exceed $250.00.

To compensate owners and operators for the collection of taxes from their tenants and guests, the owners/operators are entitled to keep an allowance of 2.5% of the first $1,200 of the tax due (up to a maximum of $30) provided the tourist tax is filed online. If the tax is filed in person or by mail, no allowance will apply

If a return is delinquent, the collection allowance is disallowed, and penalty and interest will be charged. Per FL Statute, the penalty is 10% of the tax due or $50, whichever is greater. Interest accrues daily at a variable rate established by the FL Dept. of Revenue.

Dealers/Owners/Managers will  be required to remit gross, exempt, and taxable amounts for every unit/property they manage.

ATTENTION ALL AIRBNB, HOMEAWAY, & VRBO CUSTOMERS: Please note that Okaloosa County is NOT contracted with ANY platform including the ones mentioned above to receive taxes on your behalf. Therefore, it is your responsibility to collect & remit any Okaloosa Co. Tourist Development Tax (TDT or “bed tax”) to the Okaloosa Co. Clerk of Court & Co. Comptroller. The Florida Department of Revenue contract to collect for Okaloosa County will not continue after December 31, 2021.

We do not accept any cash payments.