
Our Tourist Developement Tax Support Team is ready to answer your questions Monday – Friday 8:15 a.m. – 5:00 p.m. EST. (561) 355-3547.
Frequently Asked Questions
Who is responsible for filing and remitting TDT?
Registered account owners hosting short term rentals are responsible for the collection and remittance of all tourist development taxes. If a third party is performing this requirement on your behalf, they must file the required rental information and submit payment to properly credit your account. The property owner may be held responsible if there is a deficiency and they have permitted others to host and/or file and pay on their behalf (such as a property management company or online platform host).
Does your organization allow the waiving of late fees and interest?
No. The Constitutional Tax Collector, serving Palm Beach County is consistent in the application of late fees, penalties and interest. It is the taxpayer’s responsibility to understand the filing deadlines. Although extenuating circumstances may exist, such as a hurricane or system outage, these exceptions will be communicated as they arise. It is important to remember our organization is responsible for collecting and distributing all taxes and fees for the good of the community.
Do online platforms remit tourist development tax to the tax collector?
No. Hosting Platforms do not remit your TDT taxes to Palm Beach County Tax Collector. Registered Account owners hosting short term rentals are responsible for the collection and remittance of all tourist development taxes.
Tourist Development Ordinance of Palm Beach County
Please refer to the following online resources:
- Palm Beach County, Florida, Code of Ordinances:
Chapter 17, Article III. Tourist Development Tax - County Ordinance: 2019-021

Accessibility Statement
Documents and forms on this page may be reproduced upon requrest in an alternative format by contacting the Palm Beach County Tax Collector’s ADA Coordinator 561-355-1608, Florida Relay 711 or by completing our accessibility feedback form.