Tourist Development Tax

CLICK HERE to file your TDT tax report

Monthly Analysis Reports

Frequently Asked Questions

What is the Bay County Tourist Development Tax?
Where is the Special 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?
Does Airbnb/VRBO/Homeaway pay the Tourist Development Tax on behalf of the taxpayer?
Need more information?

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 Special Taxing Jurisdiction?

The Special Taxing Jurisdiction is defined by Bay County Ordinances. This includes all properties: (a) Within the city limits of Panama City Beach, Panama City, and Mexico Beach; (b) South of Panama City Beach Parkway from Phillips Inlet Bridge to Hathaway Bridge; (c) In the area surrounding the PCB Sports Complex; (d) East of Tyndall AFB and south of the Intracoastal Waterway.

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; All fees that a guest is required to pay in order to stay at an accommodation (cleaning fees, pet fees, resort fees, etc.); The Panama City Beach license fee (for all properties located in the city limits of Panama City Beach). Refundable security deposits ARE NOT taxable.

What defines a short term/vacation rental?

All facilities within the special taxing district that are rented for 6 months or less. These facilities include, but are not limited to: hotel/motel rooms, condominiums, single-family homes, apartments, townhomes, multi-unit structures, mobile homes, cottages, beach houses, guest houses, rooms, or water crafts.

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.

Does Airbnb/VRBO/Homeaway pay the Tourist Development Tax on behalf of the taxpayer?

No. There is no agreement between Bay County and any online platform (Airbnb, VRBO, Homeaway, etc) to receive payment of taxes on behalf of the property owner. It is the responsibility of the property owner to collect and remit the 5% Bay County Tourist Development Tax to the Bay County Clerk of Court and Comptroller.

Need more information?

Click here to visit the Tourist Development Tax website