Highlands County, Florida, will begin administering and collecting its 2% tourist development tax (TDT), effective January 1, 2014. This change is due to the adoption of Ordinance No. 12-13-13 by the Highlands County Board of County Commissioners.
The county will also “assume the responsibility of auditing the records and accounts of dealers who collect TDT, and assessing, collecting, and enforcing payments of delinquent tax.”
Tourist development taxes are in addition to Florida state sales and use tax and local discretionary sales surtax on all transient rental charges. The combined rate for transient rentals in Highlands County is 9%.
The 6% state sales tax and the 1% Highlands County discretionary sales surtax are both remitted to the Florida Department of Revenue on a state sales and use tax return. The 2% Highlands County TDT must be paid directly to the Highlands County Tax Collector on the TDT collections form beginning January 1, 204.
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