Frequently Asked Questions
WHAT IS THE OKALOOSA COUNTY TOURIST DEVELOPMENT TAX RATE?
Current District
Effective February 1, 2022, you will be required to file returns and remit payments for Tourist Tax to the COC for January 2022 rentals. Effective January 1, 2023, this rate will be six percent (6%)
Expanded District
On October 5, 2021, the voters in Okaloosa County voted to expand the tourist development tax district to the entire county. The “Expanded District” is the remaining area outside of the Current District. Effective March 1, 2022, Taxes for the Expanded District will start to be collected on rentals and will be remitted to our office starting April 1, 2022. Effective January 1, 2023, this rate will be five percent (5%).
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 Okaloosa 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 Okaloosa County, Florida.
Okaloosa County Ordinance 21-22, the local ordinance created the Tourist Development Council, established the tax rate collection, and identifies the taxing district within Okaloosa County and authorizes the Clerk of the Circuit Court to locally administer the tourist development tax (effective February 1, 202 for rentals in January 2022).
HOW ARE THE MONIES USED?
· Promote tourism sales and increase overall visitation through marketing and advertising of our beautiful area to the outside world, generating a maximum return on investment for the local economy.
· Operation of Visitor Welcome Centers, Convention Center, and Film Commission
· Beach safety and funding of the Beach Safety Life Saving Program (funding of beach lifeguards)
· Funding of local, special events
· Research and Evaluation of success of all programs and local economy
· Protection and improvements to the natural environment through funding of the artificial reef program, public beach access parks, beach cleaning, beach restoration improvements, a certified mandated State of Florida beach turtle watch program, as well as the Environment Council Programs: water testing throughout Choctawhatchee Bay, biannual beach clean ups and Adopt-a-county road and dune programs:
· http://www.myokaloosa.com/tourist-development/home
WHAT FACILITIES ARE SUBJECT TO THE TOURIST DEVELOPMENT TAX?
All facilities that are rented for six months or less are subject to the tourist development tax. These facilities include living quarters and 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?
As 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.”
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 Okaloosa County. (Effective February 1, 2022 for rentals in January 2022).
WHO IS EXEMPT FROM THIS TAX?
All the above listed facilities are subject to the tourist development tax except as stipulated:
* 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.
* Tenant and owner/operator have implemented a bona fide lease agreement for a period greater than six months continuous.
* 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 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. For example, 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 Okaloosa 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 Okaloosa County. If the records are not immediately available in Okaloosa County, the owner or operator must return the records to Okaloosa 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 TouristTax@OkaloosaClerk.com letting us know you need to file an amended return. In the email please include:
1) With 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.
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 County 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.
CAN I MANAGE MULITPLE 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.
HOW DO I CHANGE THE USER ON A BUSINESS?
All users need to register, just as you did, by going to the home page for that jurisdiction (i.e. https://okaloosatouristtax.munirevs.com). 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.
