Tourist Development Taxes (TDT)

Timothy Murphy Local Business Activities, Services Grid

TDT Overview

Tourist Development Taxes are remitted to the Tax Collector’s Office based on the rental sales of transient accommodations in Polk County. Transient accommodations are living quarters or other accommodations in any hotel; apartment hotel; motel; resort motel; apartment motel; rooming house; mobile home park; recreational vehicle park; including site, rental house, or condominium, that is rented for a period of six months or less.

The Tourist Development Tax rate in Polk County is set at 5%. It is an add-on tax, like the state sales tax, and is collected from the tenant at the time rent or accommodation charges are collected. The owners of the listed properties, as well as applicable property managers or operators of such facilities, are responsible for collecting the tax from their tenants and remitting them monthly. Remittance payments are due on the first of the month following collection and are considered delinquent if not paid by the 20th of that same month.

To report unlawful business activities by those who have failed to properly remit tourist development taxes, click here.

TDT Account Application

To remit tourist development taxes, individuals or management companies are required to apply for a tourist development tax account. To create an account or sign in to an existing account, click here.