Tourist and Restaurant Taxes

Beginning with the August return (due September 20, 2021), the collection allowance will only be applied to a return filed using TouristExpress.

We are strongly encouraging our taxpayers and customers to conduct any Tax Collector business transactions including filing and paying Tourist Development Taxes using the Pay Tourist Tax Returns Online button located to the right under Online Options to access TouristExpress instead of visiting our Public Service Office in person. Also, beginning with the August return (due September 20, 2021), the collection allowance will only be applied to a return filed using TouristExpress.

Hotels, restaurants and rental living accommodations are subject to three types of taxes: bed tax, food and beverage taxes, and homeless and domestic violence taxes. Together, these are known as Tourist and Convention Development taxes.

All business owners and operators that collect Tourist and Convention Development taxes must submit a tax return monthly, even if no taxes are collected.

Tax payments are due on the 1st of each month following the month of collections from tenants, guests and customers.

Tourist and Convention Development taxes are considered delinquent if not postmarked by the 20th of the month. If the 20th falls on a Saturday, Sunday or a legal holiday, the return may be postmarked on the next business day.

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