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Important:
Please read instructions prior
to completing and printing the Hillsborough County Tourist Development Tax
Return. Keep a copy for your records. |
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General Instructions by Line Number. |
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1. |
Gross Rentals:
Enter the total
amount of rentals for the reporting period. |
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2. |
Exempt rentals: Enter any rentals
exempt from the tourist development tax. |
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3. |
Taxable rentals: Enter amount of
taxable rentals (line 1 minus (-) line 2). |
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4. |
Total tax collected: Enter the total of
local option tourist development tax collected, 5% of taxable receipts. |
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5. |
Adjustments: Over/under payments. |
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6. |
Total tax due:
Enter the total of line
4 minus (-) or plus (+) line 5. |
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7. |
Less – collection allowance:
Enter 2.5% of the first $1,200.00 in taxes due
(line 6) if this return is filed within 20 days from the last day of the
reporting month. The maximum collection allowance is $30.00. |
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8. |
Penalty: If
delinquent (filed after the 20th day of the month following the reporting
period), enter 10% of the amount of line 6, but in no case shall the
delinquent penalty be less $50.00. |
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9. |
Interest:
If
delinquent (filed after the 20th day of the month following the reporting
period), contact the tax collector’s office to determine the interest amount
due. |
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10. |
Current period due:
Enter the total due with the return, add line 6 minus (-) line 7 plus (+)
lines 8 and 9. |
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11. |
Prior outstanding & interest or credit:
Enter amount of liability or credits issued by tax collector, if either is
applicable. |
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12. |
Total amount due: Enter total due with
return, add line 10 plus (+) or minus (-) line 1 |
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Signature Required: Please be sure your
tax return is signed. |
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The Hillsborough County Tourist
Development Tax Return is to be submitted and paid on or before the 20th day
of each month following collection, even though no tax is due. Tax
Returns are subject to audit by the Tax Collector's office. |
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Submit one copy to the Tax Collector's
office and keep a second copy for your records. |
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Questions should be referred to (813)
635-5227. |
