The Tourist Development Tax (also referred to as tourist tax, bed tax or resort tax) is a 4% charge on the revenue from rentals of six months or less. This tax applies to the short-term rental of any living quarters or accommodations in any hotel, apartment hotel, motel, resort motel, apartment, apartment motel, rooming house, tourist camp, trailer camp, condominium, room or home. The tourist development tax shall be charged by the person receiving the consideration for the lease or rental, and it shall be collected from the lessee, tenant, or customer at the time of payment.
This tax is in addition to the state sales tax (6% in Marion County plus 1% Local Government Infrastructure Surtax). The state sales tax (7%) is sent to the Florida Department of Revenue. The local Tourist Development Tax (4%) is remitted to the Marion County Tax Collector.
Tourist tax is to be paid on the rent and other fees included in the rent such as: accidental damage insurance, cleaning fees, roll away bed fees, pet fees, and utility fees. If you have questions about what is taxable, contact us at (352) 368-8209.
a.) Obtain and complete the following on-line application:
b.) Submit the application(s) via email to TDTInfo@mariontax.com, fax to 352-368-8112 or by mail Marion County Tax Collector, PO Box 63, Ocala, FL 34478.
c.) Please allow 2-3 business days to process your application.
d.) Once your application has been processed you will receive an email with your account number and log-in with a link to the payment site.
e.) If you have questions regarding the registration process, please contact the Marion County Tax Collector at 352-368-8209.
Taxable Room Revenue for Tourist Development Tax is any charge or surcharge to the guest as a condition to use the premises. According to F.A.C. 12A-1061(4), “Rental charges or room rates” means the total consideration received solely for the use or possession, or the right to the use or possession, of any transient accommodation.
Rental charges or room rates include any charge or surcharge to guests or tenants for the use of items or services required to be paid by the guest or tenant as a condition of the use or possession, or the right to the use or possession, of any transient accommodation.
The following revenues are subject to the Tourist Development Tax:
F.A.C. 12A-1.061(4)(h) Lists several exceptions. If any of your charges are listed in section (h) they are NOT subject to the Florida Tourist Development Tax. Charges are taxable if they are required as a condition to rent the room.
If you have questions about what is taxable, contact us at (352) 368-8209.
Federal Government Workers
If you are an employee of the federal government and are traveling in an official capacity, you are entitled to a tax exemption if you present either (1) a copy of your official federal government travel orders or (2) you provide a sworn written statement affirming that the United State government will pay the hotel bill directly or will be reimbursing you for the hotel charges. You may obtain the appropriate exemption form from the hotel. The hotel must retain a copy of the completed form as proof that you are exempt. See F.A.C. 12A-1.038(4)(c).
Florida State Government Workers
If you are an employee of the State of Florida, its departments and institutions or its political subdivisions, and you are traveling in an official capacity, you are entitled to an exemption only of the hotel charges that are billed directly to and paid by your exempt agency, but not if the traveler is reimbursed for the expense. See F.A.C. 12A-1.038(4)(b).
If you are a foreign diplomat we can accept only the white plastic sales tax exemption card with the blue stripe (form 1-74-ds-819). The exemption card is issued to you by the U.S. Department of State and exempts you from the Florida tax on occupancy. See F.A.C. 12A-1.0015(5) and FDOR TIP 04A1-08.
United States Armed Forces
If you are on active duty in the United States Armed Forces and are traveling pursuant to federal government travel orders, you may receive a tax exemption by completing a sworn statement to that effect and presenting a copy of the orders to the hotel. See F.A.C. 12A-1.061(13). You may obtain the appropriate form from the hotel. The hotel must retain the completed form as proof that you are exempt.
Religious, Charitable, Educational, Veterans, Scientific Organizations, Federal or State Chartered Credit Unions*, Florida Retired Educators Association or local chapters thereof, or Organizations that provide special educational and social benefits to minors
If you are an employee of a religious, charitable, educational, veterans, scientific organization, federal or state chartered credit union, Florida Retired Educators Association or local chapter thereof, or an organization that provides special educational and social benefits to minors, you may receive a tax exemption if (1) your organization holds a consumer’s certificate of exemption issued by the Florida Department of Revenue and (2) the hotel charges are paid directly by your organization. An exemption will not be granted if you personally pay with cash, check or credit card for which you will be reimbursed. In order to obtain your exemption, you must produce a copy of your Florida-issued Consumer’s Certificate of Exemption. The hotel must retain a copy of the certificate and proof of payment. See F.A.C. 12A-1.038(3).
*Employees of federal chartered credit unions are federal employees. Federal credit unions are immune from tax. Section 213-12(2), F.S. extends this same immunity to state-chartered credit unions.
The tourist development tax is due to the Tax Collector’s office monthly. It is due on the 1st day of the month following the reporting period and becomes delinquent if not paid or postmarked by the 20th day of the month following the reporting period. All owners/operators must submit a return even if no taxes were collected for the month.
Payments may be made in cash, check, certified checks, money order in United States fund as well as online with an ACH.
Please make checks payable to: George Albright Tax Collector, Marion County.
Mail to Marion County Tax Collector
Attention: Tourist Development
PO Box 63 Ocala FL 34478-0063
In person payments can be made at our main office location 503 SE 25th Ave, Ocala, FL 34471.
Refunds may be applied for by any individual or business in the following situations:
Florida Statutes 212.095 require that an application for refund must be supported by all appropriate documentation. You may be required to provide additional documentation as each refund request is unique.
A refund claim will be processed within 90 days provided the application and necessary documentation is complete.
Please note: a three-year statute of limitation on refunds exists, measured from the date the tax was paid.
You must complete an Application for Tourist Development Tax Refund. Send the completed application with supporting documentation to:
Tax Collector, Marion County
Attn: Tourist Tax/Refund
P.O. Box 63
Ocala, FL 34478-0063
Note: Add the Application for Tourist Tax Refund here from current webpage forms.
If the return and payment are not postmarked by the 20th of the month following the reporting period, the collection allowance is forfeited. In addition, a penalty and interest are assessed. The penalty is 10% of the tax due for each month or fraction of a month that the return is delinquent with a minimum penalty of $50.00, and a maximum of 50% of the tax due. The interest rate is variable. You will need to contact the tax collector’s office at (352) 368-8209 for the current rate.
Please notify the Tax Collector’s Tourist Development Tax Department in writing of the date the business was closed or sold. Please include the Account #, business name, former owner’s name, new owner’s name, if applicable, mailing address and phone number.