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Tourist tax returns and payments are due by the first of the month and are late after the 20th of the month following each reporting period, whether you are filing monthly, quarterly or on a seasonal basis. Payments by mail must be postmarked by the 20th to be timely. Please note that even if you do not have any rentals during a reporting period, a zero return must be submitted timely to avoid any penalty and interest charges.
Penalty: If you file your return or pay late, a late penalty of 10 percent of the amount of tax owed, but not less than $50.00, may be charged. The minimum penalty applies, even if no tax is due. Interest: A floating rate of interest applies to underpayments and late payments of tax.
Please note that as of January 2013, Florida law no longer allows a collection allowance unless you pay electronically.