The Online Tourist Development Tax System
Welcome to the Bay County Tourist Development Tax web application!

CLICK HERE TO LOGIN

FORMS AND DOWNLOADS: LINKS:

Registration Form – New Accounts

- Individual (only one property)
- Property Manager (more than one property)
- Hotel, Motel, Campground, Apartment, or Timeshare

Property Additions/Deletions
- Additions
- Deletions

Request to Close Account
- Individual or Hotel
- Property Manager

Request to Amend Return
- Request to Amend Tax Return

Panama City Beach CVB
Panama City CDC (Destination Panama City)
Mexico Beach CDC

Annual Taxpayer Update (coming soon)
Monthly and Annual TDT Analysis

Bay County Clerk’s Website
City of Panama City Beach - Excise link
City of Panama City Beach
City of Panama City
City of Mexico Beach
Florida Dept of Revenue

Attention Taxpayers: Our office has moved! We are now situated on the third floor of the Bay County Government Center at
840 W 11th St
Panama City, FL 32401


Attention all taxpayers using online platforms (AIRBNB, VRBO, HOMEAWAY, etc): Please note that Bay County IS NOT contracted with any online platform to receive taxes on your behalf. Therefore, it is your responsibility to collect and remit the 5% Bay County Tourist Development Tax (“bed tax”) to the Bay County Clerk of Court and Comptroller.

Bay County Clerk of Courts
Tourist Development Tax
PO Box 1230
Panama City, FL 32402
850-747-5226 Phone
850-747-5212 Fax
Email: tdc@baycoclerk.com




Frequently Asked Questions

What is the Bay County Tourist Tax?
By what authority are these guidelines issued?
How are the monies used?
What facilities are subject to the Tourist Development Tax?
What is subject to the Tourist Development Tax?
Who collects and pays this tax?
When are the rentals exempt from this tax?
How often are tax returns submitted and in what period do I report income?
What is the procedure for an audit?
Advertising (your tax dollars at work)
Who else do I need to register with?



What is the Bay County Tourist Tax?

The tourist development tax is a 5% bed tax that is collected from a special taxing jurisdiction within Bay County on short term/vacation rentals. The taxing jurisdiction includes all properties from the Phillips Inlet Bridge to the Hathaway Bridge south of Panama City Beach Parkway as well as all property within the city limits of Panama City Beach, Panama City and Mexico Beach.

By what authority are these guidelines issued?

Florida Statute 125.0104 permits the Board of County Commissioners of Bay County, Florida to levy a tourist development tax. Florida Statute Chapter 212 Tax on Sales, Use and Other Transactions authorize how the tourist development tax is to be administered, enforced and audited by Bay County, Florida. Bay County Ordinances 85-06, 86-01, 97-11, 09-06, 09-09 and 12-15 created the Tourist Development Council, established the tax rate and identified the special taxing districts within Bay County. Bay County Ordinance 93-16 authorizes the Clerk of Court and Comptroller to locally administer the Tourist Development Tax.

How are the monies used?

Florida Statute 125.0104(5) specify that the taxes must be used for advertising and promotion of tourism in the special taxing jurisdiction, fund convention bureau, tourist information centers, convention centers and the like and finance beach maintenance and renourishment.

What facilities are subject to the Tourist Development Tax?

All facilities within the special taxing jurisdiction that are rented for six months or less are subject to the tourist development tax. These facilities include but are not limited to hotel/motel room, apartment, condominium, townhouse, time-share, single family home, multi-unit structure, mobile home, recreational vehicle park, rooming house, or watercraft.

What is subject to the Tourist Development Tax?

Nightly, weekly, monthly room rates, cleaning fees, resort and reservation fees, Panama City Beach license fee and any other fee that the guest is required to pay to stay in the accommodations. Refundable security deposits are not taxable,

Who collects and pays this tax?

All owners/operators/property managers of short term/vacation rental properties collect this tax from their guests.

When are the rentals exempt from this tax?

Guests that provide a copy of a Florida Sales tax exemption certificate, guests that are staying TDY and have presented a copy of their orders and guests that have signed a written qualified residential lease for more than 6 months are exempt from the Bay County Tourist Tax.

How often are tax returns submitted and in what period do I report income?

Tax returns and payments are due monthly by the 20th of the following month. A tax return is due EVEN WHEN THERE IS NO INCOME TO REPORT. Late returns are subject to loss of collection allowance, interest and a minimum $50.00 penalty. Income is reported in the period that it is earned and received.

What is the procedure for an audit?

Florida Statute 212.13 specifies the records that are required to be maintained. These include but are not limited to cash receipts, guest ledgers, general ledger, Florida Sales Tax Exemption Certificates, bank statements, state sales tax reports. Records must be maintained for three years. The Clerk of Court and Comptroller’s office will contact you at least 30 days prior to an audit in writing. Audits will take place at the taxpayer’s place of business provided it is in Bay County otherwise it is the taxpayer’s responsibility to have all records brought to the Clerk of Court and Comptroller’s office.

Advertising (your tax dollars at work)

Panama City Beach and Mexico Beach have developed a section of their destination websites for individually owned and operated properties to advertise provided they are registered tax collectors. Please contact the Panama City Beach Convention and Visitor Bureau at 850-233-5070 or Mexico Beach Convention and Visitor Bureau at 850-648-8196 for further information.

Who else do I need to register with?

State sales tax (7.0% effective January 1, 2017)
Florida Department of Revenue
2480 Saint Andrews Blvd
Panama City, FL 32405-2169
850-872-4165
floridarevenue.com

City license fee-Panama City Beach (1.0%)
City Hall
17007 Panama City Beach Parkway
Panama City Beach, FL 32413
850-233-5100
www.pcbgov.com

Contact Us

Our goal is to assist rental owners and managers of properties in Bay County in fulfilling their statutory responsibilities through collector education and voluntary compliance.  For additional information, please contact:

Bay County Clerk of Court
Tourist Development Tax
PO Box 1230
Panama City, FL 32402
Phone: (850) 747-5226
Fax: (850) 747-5212
Email: tdc@baycoclerk.com