From: Subject: Broward County - Revenue Collection Division Date: Tue, 23 Sep 2008 09:57:37 -0400 MIME-Version: 1.0 Content-Type: multipart/related; type="text/html"; boundary="----=_NextPart_000_000D_01C91D62.CF1218C0" X-MimeOLE: Produced By Microsoft MimeOLE V6.00.2900.5579 This is a multi-part message in MIME format. ------=_NextPart_000_000D_01C91D62.CF1218C0 Content-Type: text/html; charset="Windows-1252" Content-Transfer-Encoding: quoted-printable Content-Location: http://www.broward.org/revenue/rvi00900.htm Broward County - Revenue Collection Division
Home Find An = Agency=20 A to=20 Z Guide
Revenue Collection=20 Division

Tourist=20 Development Taxes - Tips from the Manager

Rental of accommodations to=20 individuals who plan to stay for a period greater than = six=20 months may in some cases be subject to the Tourist = Development=20 Tax. An example of this would be an accommodation = being rented=20 to this individual without a "bona fide lease" (month = to=20 month). In this case, the renter would be subject to = the=20 Tourist Development Tax for the first six months but = becomes=20 exempt from the Tourist Development Tax after residing = in the=20 same unit beyond the six month period. Recommend you = contact=20 our office to determine if your lease document is a = "bona=20 fide" lease.

All quarterly and semiannual = customers=20 are required to file Tourist Development Tax returns = every=20 three or six months, respectively, even if they do not = have=20 taxable rentals during any reporting period. Failure = to file a=20 tax return by the due date will result in a minimum = penalty of=20 $50.00 even if no tax is due. If you know that you = will not=20 rent your property during a specific six-month period, = you may=20 file your return early and avoid the chance of = forgetting to=20 timely submit your return. Please refer to the tax = return=20 instructions for more detailed filing = information.

 

 

 

 

 

 

 

 

 

 
Home =95 Terms of Use = =95 Contact=20 Us
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