Tourist Development Tax

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Tourist Development Tax registration form

 

Frequently Asked Questions

What is the Bay County Tourist Development Tax?
Where is the Taxing Jurisdiction?
Who collects and pays this tax?
What is subject to the Tourist Development Tax?
What defines a short term/vacation rental?
How are taxes remitted?
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What is the Bay County Tourist Development Tax?

The Bay County Tourist Development Tax is a 5% bed tax collected from a special taxing jurisdiction within Bay County on short term/vacation rentals.

Where is the Taxing Jurisdiction?

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.

Who collects and pays this tax?

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

What is subject to the Tourist Development Tax?

Nightly, weekly, monthly room rates, cleaning fees, resort and reservation fees, Panama City and 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.

What defines a short term/vacation rental?

Short term/vacation rentals include but are not limited to a hotel/motel room, apartment, condominium, townhouse, time-share, single family home, multi-unit structure, mobile home, cottage, beach house, room or water craft that is rented for six months or less.

How are taxes remitted?

Tax returns are due monthly by the 20th of the following month. Tax returns submitted and paid on time at our website are entitled to a 2.5% collection allowance (maximum $30.00). A tax return must be prepared each month even if there is no income to report. Late reports are subject to loss of collection allowance, interest and a minimum $50.00 penalty.

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