Skip menu navigation
Home » Taxes » Tax Information Publications


TIP # 99 (A) 01-01
DATE ISSUED: 2/22/99

The Putnam County 2 Percent Tourist Development Tax Collected During April 1999 and Future Months Is to Be Remitted Directly to the Putnam County Tax Collector

Beginning April 1, 1999, dealers required to collect Putnam County's 2 percent tourist development tax on transient rentals will be required to remit the tax directly to the Putnam County Tax Collector. Therefore, the March 1999 Sales and Use Tax Return (DR-15) will be the last return on which the affected dealers will remit Putnam County tourist development taxes directly to the Department of Revenue.

This revision is the result of the Putnam County Board of County Commissioners' adoption of Ordinance 98-24, authorizing Putnam County to administer and collect its 2 percent tourist development tax. Additionally, Putnam County will assume the responsibility of auditing the records and accounts of dealers, and assessing, collecting, and enforcing payments of delinquent tourist development taxes for Putnam County.

The Combined Tax Rate for Putnam County Transient Rentals Remains at 8 Percent 

The combined tax rate consists of:

6% - State sales tax  (administered by the Department of Revenue)

2% - Putnam County tourist development tax  (administered by Putnam County beginning April 1, 1999)

Dealers Remit State Sales Tax and Discretionary Sales Surtax to the Department

Dealers are still required to remit the state's 6 percent sales tax and any discretionary sales surtax collected to the Department of Revenue on Form DR-15 or its equivalent.

Dealers in Putnam County collecting tourist development tax will receive new sales and use tax returns in April to report sales tax and any discretionary sales surtax collections made in April and thereafter.

New Certificate of Registration

Also in April, dealers in Putnam County collecting tourist development tax will receive a new Certificate of Registration (DR-11) indicating a change in the 11th and 12th digits of their registration number from 85 to 39.  The change in the certificate number reflects Putnam County's self-administration of the tourist development tax on transient rentals.

For more information

References:
Ordinance 98-24
s. 125.0104(10), F.S.