Bay County, Florida
Frequently Asked Questions
WHAT IS THE BAY COUNTY TOURIST DEVELOPMENT TAX RATE?
The Tourist Development Tax is a 5% bed tax that is collected from a special taxing jurisdiction within Bay County on short term/vacation rentals. The taxing jurisdiction includes all properties from the Phillips Inlet Bridge to the Hathaway Bridge south of Panama City Beach Parkway as well as all property within the city limits of Panama City Beach, Panama City and Mexico Beach.
BY WHAT AUTHORITY ARE THESE GUIDELINES ISSUED?
The Florida Local Option Tourist Development Tax, Florida Statute 125.0104 permits the Board of County Commissioners of Bay County, Florida to levy a tourist development tax. Florida Statutes Chapter 212 Tax on Sales, Use, and Other Transactions authorize how the local option tax is to be administered, enforced, and audited by Bay County, Florida.Bay County Ordinances 85-06, 86-01, 97-11, 09-06, 09-09, 12-15 and 93-16 established the Tourist Development Council, tax rate collection, and identify the taxing districts within Bay County. These authorize the Clerk of the Circuit Court to locally administer the tourist development tax.
DOES AIRBNB/VRBO REMIT THE 5% TOURIST DEVELOPMENT TAX FOR ME?
The short answer is no. The long answer is that our office holds no agreement of account with any online advertiser and because of this, AirBnb/VRBO does not and cannot file with our office on your behalf.
SOMEONE FROM AIRBNB/VRBO TOLD ME THAT THEY DO FILE THE 5% TDT FOR ME. IS THAT TRUE?
The person you spoke to is misinformed. They likely reviewed their list of taxes that are remitted on your behalf and saw that Bay County is listed among them. The tax that they are referring to is 1% of the total 7% that your advertiser remits to the Florida Department of Revenue on your behalf. This is separate from the 5% Bay County TDT and does not affect your monthly returns with our department.
It should be noted that there are 23 counties in Florida for whom AirBnb does collect taxes. Bay County is not among that number. See: Occupancy tax collection and remittance by Airbnb in Florida - Airbnb Help Center
HOW ARE THE MONIES USED?
Florida Statute 125.0104(5) specifies that tax collections must be used for advertising and promotion of tourism within the special taxing jurisdiction, funding our convention bureaus, tourist information centers, convention centers, and to finance beach maintenance and renourishment.
WHAT FACILITIES ARE SUBJECT TO THE TOURIST DEVELOPMENT TAX?
All facilities that are rented for less than six months and one day are subject to the Tourist Development Tax. These facilities include living quarters and/or accommodations in a hotel, apartment hotel, motel, resort motel, apartment motel, rooming house, tourist or trailer camp, mobile home park, condominium, cooperatively owned apartment, multiple-unit structure, single-family dwelling, beach house, cottage, or watercraft.
CAN THE HOMESTEAD EXEMPTION BE CLAIMED?
In regard to maintaining a homestead exemption toward property taxes, it is addressed in Florida Statutes Chapter 196.061: “The rental of an entire dwelling previously claimed to be a homestead for tax purposes shall constitute the abandonment of said dwelling as a homestead and said abandonment shall continue until such dwelling is physically occupied by the owner thereof. However, such abandonment of such homestead after January 1 of any year shall not affect the homestead exemption for tax purposes for that particular year so long as this provision is not used for 2 consecutive years.”
In regard to Tourist Development Tax, homestead exemption does not affect the 5% rate on transient rentals.
HOW IS THE TAX CALCULATED?
The tax is calculated on the total fees and fair market value of consideration paid by the tenant for the benefit of the accommodations. All fees and consideration that are required by the tenant for the benefit of the accommodations are considered as the total rental charge and are taxable. These fees include but are not limited to room rental charges, cleaning fees, rollaway beds, and cribs.
WHO COLLECTS THIS TAX?
All owners or operators of the above listed facilities are subject to the Tourist Development Tax. All owners or operators are required to register the facilities and collect this tax from their tenants or guests. Collected taxes are remitted to the Clerk of Circuit Court of Bay County.
WHO IS EXEMPT FROM THIS TAX?
All the above listed facilities are subject to the Tourist Development Tax except as stipulated below:
* The tenant presents Florida Consumer’s Certificate of Exemption. Payment for accommodations must be made by the holder of the exempt certificate (except federal government employees) to be considered tax exempt, even if they will be reimbursed by the exempt agency.
* The tenant and owner/operator have implemented a bona fide lease agreement for a period greater than six months continuous.
* The tenant has occupied and paid tax continuously for greater than six months the remainder of the rental period for this same tenant is tax exempt.
* As otherwise documented in the Florida Statutes for Sales and Use Tax exemptions.
HOW OFTEN ARE THESE TAXES REMITTED?
Tax return and payment are remitted monthly. A tax return is due even when no rental activity has occurred during the reporting period. The tax return and payment are due the first day of the month following collection from tenants and are considered delinquent if not postmarked by the 20th of the month following the close of the reporting period. Forexample, the January reporting period is from January 1 through January 31, the tax return and full payment must be postmarked no later than the February 20th. There is an exception allowable for quarterly filing where payment history is $1,000 or less of tax paid annually.
WHAT DO OWNERS AND OPERATORS OF THESE FACILITIES RECEIVE FOR COLLECTING THE TAX?
Owners and operators are compensated for their effort to collect and remit the tourist tax by receiving a collection allowance. The collection allowance is 2.5% of the first $1,200 in tax collected, provided timely filing of the tax return.
WHAT ARE THE PENALTIES FOR NONCOMPLIANCE OR LATE SUBMISSION?
Florida Statutes permit penalties and interest to be assessed on the tax receipts due to Bay County when filling and/or full payment is not received by the 20th of the month. If the tax return is delinquent, the collector may be subject the following assessments:
* Collection allowance is disallowed.
* A penalty of 10% for each 30 days delinquent or fraction thereof up to a maximum of 50% of the taxes due or a minimum of $50. Zero balance returns are assessed the minimum $50 penalty.
* Florida law provides a floating rate of interest on tax returns and tax payments. The floating rate applies to underpayments and late payments. Florida Department of Revenue quotes the floating rate each January 1 and July 1. Interest charges are assessed from the date the tax return is due until full payment has been remitted.
*Consequences for failure to file a tax return are outlined in the Florida Statutes.
WHAT RECORDS ARE REQUIRED AND HOW LONG SHOULD THEY BE KEPT?
All records that substantiate all the transient rental sales including, but not limited to cash receipts, guest ledgers, general ledger, Florida Consumer’s Certificate of Exemption, sales tax payments, Federal income tax returns and lease agreements must be kept for a period not less than three years from the date the return was filed or was required to be filed, whichever is later.
WHAT IS THE PROCEDURE FOR AN AUDIT OF MY RENTAL RECORDS?
Transient rental sales and activity are subject to tax audits. Documents referenced above are a sample of the documents necessary to perform a thorough audit. The Clerk of the Circuit Court, Business Systems Department will send written notification of an audit. This notification will be submitted at least 30 days prior to any audit. In addition, the assigned auditor will telephone to confirm the audit three working days in advance.
WHERE WILL THE AUDIT OCCUR?
The owner or operator must make the records available at their place of business, if located in Bay County. If the records are not immediately available in Bay County, the owner or operator must return the records to Bay County Clerk of the Circuit Court for examination prior to the audit date.
I need to close my account. What do I do?
Please select your account in the "Manage Your Account"section on the bottom left of your home page and then click "Request to Close Account".
How do I amend a return?
Please email TDC@BayCoClerk.com letting us know you need to file an amended return. In the email please include:
1) Your account number and owner name
2) Period you need to amend (i.e. Q1 2022 form due April 30th)
3) If you overpaid or underpaid your original form
4) Brief explanation as to why the form needs to be amended
Once we receive this email we will review your account and send you further instructions if any are required.
What types of assistance can GovOS provide to me?
GovOS can assist you with all your system and account questions. Whether you have a question about your account or technical questions about how to do something in GovOS, please reach out to our support team. We can always reach out to the City on your behalf if we need their assistance with one of your questions. You can reach GovOS at blt.str.support@govos.com and by phone at (888) 751-1911.
Where are my tax forms? My Action Center is empty.
Your tax forms will be available on the 1st day of the month following the last day of the tax period. For example, the Quarter 1 (January-March) tax forms will be available in your Action Center on April 1. If you do not see the forms you expected, simply contact GovOS support for assistance.
Can I manage multiple properties with one login?
Yes - to do so, click Add accounts from your user login under Manage Your Account(s). You will need your 6 digit Account Number and the GovOS Activation Code to connect to an existing property record.
Can a property have more than one user?
Yes, each property can have an unlimited number of users. Each user is required to provide the 6 digit Account Number and the GovOS Activation code to be authorized to connect to an existing property record.
I did not receive or I misplaced the letter with my activation code. What do I do?
Contact GovOS blt.str.support@govos.com or by phone at (888) 751-1911 for assistance. You will need to confirm account details to be verified for the account. To protect the security on property accounts, you will need written (e-mail) permission from a registered owner or officer of the property for us to provide you with a new activation code.
What payment types are accepted by the City through GovOS?
The City accepts ACH Debit(e-check).
How do I change the User on a Property?
All users need to register, just as you did, by going to the home page for that jurisdiction (i.e. https://wheatridge.munirevs.com). They will click on the "Go" button under "New Users". They will also need the 6 digit account number and Activation Code for the property.
I forgot my password. What do I do?
From the Log in Page, click the "Forgot your password" link and follow the instructions that will be e-mailed to the User's registered e-mail address.
Do I have to login to GovOS to see my alerts and reminders?
No. All alerts are e-mailed to your authenticated e-mail address. When you login to the system, you will also see any open alerts that need to be addressed in your Action Center.
For Assistance, Contact GovOS Support
blt.str.support@govos.com
(888) 751-1911
When contacting support, be sure to include the jurisdiction (Bay County, FL) and your account number in all emails or voicemails. This will help us assist you as promptly as possible. Thanks!
