Pay Your Tourist Development Tax
We offer multiple convenient payment options to fit your schedule.
Deadlines: Taxes are due monthly on the 1st of the month following collection. Payments are delinquent if not paid or postmarked by the 20th of the month.
Am I eligible for an exemption? Check if you qualify for tourist development tax exemptions.
Use Tourist Express, our online portal, to quickly file and pay your tourist development tax.
Need help using our online portal? View Tourist Express User Guide (PDF).
What are the payment options?
- eCheck (no payment fees)
- Credit or debit card (includes a convenience fee)
Note: The Tax Collector’s Office does not receive any part of the convenience fee.
You can send in your payment through the mail. When paying by check or money order, please make it payable in US funds to Nancy C. Millan, Tax Collector.
Complete our Hillsborough County Tourist Development Tax Return Form (PDF) when mailing in your payment.
Drop boxes are available 24/7 at most of our branches for your convenience. We accept checks or money orders only. Cash is not accepted. Make checks or money orders payable in US funds to Nancy C. Millan, Tax Collector.
Complete our Hillsborough County Tourist Development Tax Return Form (PDF) when dropping off your payment.
Tourist Development Exemptions
Exemptions apply to the following categories:
If you are an employee of the federal government and are traveling in an official capacity, you are entitled to take an 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 States 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. Federal Employee Exemption Form. See rules 12a-1.061(14), 12a-1.038(4).
If you are an employee of Florida state government, its departments and institutions, and 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 respective agency, but not if the traveler is reimbursed for the expense. See rules 12a-1.061(13), 12a-1.038(4).
If you are a foreign diplomat we can accept only the white plastic sales tax exemption card with the animal image representing your level of exemption. The exemption card is issued to you by the U.S. Department of State and exempts you from the Florida tax on occupancy. See rule 12a-1.0015(4). For questions regarding the level of exemption, please contact the U.S. Department of State, Office of Foreign Missions at (305) 442-4943.
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 rule 12a-1.061(12). You may obtain the appropriate form from the hotel. The hotel must retain the completed form as proof that you are exempt. Military Exemption Form.
Students enrolled in an institution offering post-secondary education, who reside in transient accommodations, are exempt. A “full-time student” is one taking a total number of hours or courses considered by the educational institution to constitute full-time enrollment. A written declaration of an appropriate official from the educational institution declaring the student is a full-time student is considered proof. Full-time Student Exemption Form.
Any person who has continuously resided at the same location for a period longer than 6 months and has paid the tax for the first 6 months is exempt from the tax after this period as long as the person continues to reside at the same accommodation. Once the person moves the exemption no longer applies. On the county tax return, you would only include the rents for the first six months, which are taxable and starting in the seventh month omit their rents from the county tax return entirely since in the seventh month they would no longer be considered a short-term rental.
Any person who rents over 6 months with a bona fide written lease is exempt from the tax and should not be included on the county tax return because only short-term rentals are required to be reported to the county. The state, on the other hand, requires a reporting of both long-term rentals and short-term rentals on their tax return.
Employees of federally 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.
Religious, charitable, educational, veterans or 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 or 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 should produce either a copy of your consumer’s certificate of exemption or some other document that displays your exemption number. The hotel must retain a copy of the certificate and proof of payment. See rules 12a-1.061(14), 12a-1.038(3).