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To pay your Tourist Development taxes online, follow these simple instructions:

  1. Set up a User Account.
    Before you file and pay your taxes electronically, you must set up a user account in Broward County’s online system, TouristExpress. Go to the website, https://broward.county-taxes.com/tourist. Click REGISTER NOW. You will be required to enter your name, address, phone number, email address, password and security question and answer. Please note you will need your email address and password to logon to the system the first time. After your request is submitted, you will receive an email notifying you that your user account is active.
  2. Set up a Tourist Tax Account.
    The second step is to set up a Tourist Development Tax account under your user account. When you receive the email notifying you that your user account is active, it provides a confirmation link. Click on the link and you will be directed to the ADD A TOURIST ACCOUNT page. Fill in your Broward account number, the physical location of the property and the requested information on a previously paid return. Click SUBMIT.

    If you have more than one location, click ADD ANOTHER TOURIST TAX ACCOUNT and enter the information for each location as above. After your request is submitted, Broward County Records, Taxes and Treasury Division will verify the information and send you email notifications for each location account. In the event that verification is delayed the first time you access the system, to avoid late fees please be prepared to file and pay by the traditional method.
  3. File Returns.
    You are now ready to file your returns online. You can logon with your email address and password. Please note that the due date for each return is the 20th of each month. If the 20th falls on Saturday, Sunday or a holiday, the due date will be the following business day.

GUIDELINES FOR FILING TOURIST DEVELOPMENT TAX RETURNS ELECTRONICALLY

  • After logging-on, click on the account number and the month you wish to file. Fill in the amounts as you would file a paper return. The system will calculate the total amount due. Only payment in full will be accepted online.
  • Click FILE RETURN AND ADD TO CART. Enter your email address and the requested bank account information. We accept electronic checks (e-checks), debit or credit cards (fees apply). Payments must be made in U.S. Funds and drawn on a U.S. Bank.
  • After confirming the information, click CHECK OUT. Print the receipt page for your record. If you wish to print a copy of the return, click on PRINT THIS RETURN.
  • If you wish to file another return, click MY TOURIST ACCOUNTS on the top of the page and repeat the steps.
  • You are required to file the return and pay the tax on the same day. Filed but unpaid returns will be deleted from the system at the end of each day.
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The Tourist Development Tax is sometimes referred to as resort tax, bed tax, local option tourist tax or transient rental tax. The Broward County Tourist Development Tax Rate is 6 percent.

The total rental charged every person who rents or leases any living quarters or accommodations such as a hotel/motel, apartment, rooming house, mobile home/RV park, condominiums, timeshare or single family home rented for a period of six months or less is subject to the tourist development tax. The tax shall be charged by the person receiving the consideration for the lease or rental and collected from the lessee, tenant or customer at the time of payment for the rental. The person collecting the consideration should receive, account for and remit the tax to the Broward County Tourist Development Tax Section. Rental records are subject to audit by Broward County Records, Taxes and Treasury Division.

Accommodations rented for longer than six months may be exempt, but must be supported by bona fide written long-term leases. Rentals longer than six months without bona fide written long-term leases are taxable for the first six months of continuous occupancy and become exempt beginning on the first day of the seventh month of occupancy.

Taxpayers registering for Tourist Development Tax may be required to obtain a Broward County Local Business Tax Receipt. Click here for more information.

How To Pay Tourist Development Tax

A registration form must be completed and submitted to the Tourist Development Tax Section: Registration Form and Instructions. After registering, a filing frequency of monthly, quarterly, semi-annually or annually will be assigned.

Rental receipts and tax must be reported on the Tax Return Form. For guidance, please access Tax Return Instructions.
Tax returns are due on the first of the month following the months of collection and are considered delinquent if not postmarked by the 20th of that month.

Payments can be submitted by mail or in person, and must be made in U.S. Funds and drawn on a U.S. Bank. After registration is complete, you can also pay taxes online.

Delinquent Tourist Development Taxes

There are penalties for delinquent Tourist Development Tax.

In accordance with Florida Statute 212.12, there is no collection allowance and a minimum penalty of $50 assessed for filing a late Tourist Development Tax return. A penalty of 10 percent of the total tax due is added if not more than 30 days late, and an additional 10 percent is added for each additional 30-day period, or fraction thereof, during which the failure continues. Total penalties will not exceed 50 percent of the total tax due for each period. Current rates can be found at www.myflorida.com/dor/tips/

In accordance with Florida Statute 125.0105, if your payment is returned by your bank, there is a fee of $25 for payments not exceeding $50, $30 for items exceeding $50 but not exceeding $300, and $40 or 5 percent of the face value (whichever is greater) for items that exceed $300.

Failure to pay the Tourist Development Tax is a violation of a Broward County Ordinance which is punishable by a fine in an amount not to exceed $500 or imprisonment not to exceed 60 days.

As the Tax Collector, Broward County may place a tax warrant lien on the property, issue a tax execution to enforce the collection, and request a writ of garnishment to subject any indebtedness due to the delinquent taxpayer by a third person.

In accordance with Florida Statute 125.0104(8)(a), if the person collecting the consideration for the rental fails or refuses to charge and collect the tax from the person paying the rental or lease, tha t person is, in addition to being personally liable for the payment of the tax, guilty of a misdemeanor of the first degree, punishable by a term of imprisonment not to exceed one year.

Forms

Contact Information

Office Location: 115 S. Andrews Avenue, Room A-110, Fort Lauderdale, FL 33301

Mailing Address: Tourist Development Tax Section
Broward County Tax Collector
115 S. Andrews Avenue, Room A-110
Fort Lauderdale, FL 33301

Phone:954-357-8455 Fax:954-357-6524

Email: touristax@broward.org

Tip Hotline

If you know of or suspect a person or business is evading the Tourist Development Tax, you can report a possible tax violation to our office and remain anonymous.

Please provide us with as much information as possible.

You can contact us by:
Email: touristax@broward.org

Phone: 954-357-8455

Mailing Address: Tourist Development Tax Section
Broward County Tax Collector
115 S. Andrews Avenue, Room A-110
Fort Lauderdale, FL 33301

Need More Information?
Check Our Frequently Asked Questions

View Other Helpful Links and Resources

Email your question to us at touristax@broward.org

Or, call the Broward County Call Center at 3-1-1 or 954-831-4000.​

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