The Auxiliary Accounting Office is responsible for remitting the Tourist Development Tax payment to the City of Gainesville. Departments must provide this information to the Auxiliary Accounting Office. It is due on the first day of the month following the reporting period and becomes delinquent if not paid or postmarked by the 20th of that month.
This tax applies to the short-term rental of any living quarters or accommodations in any hotel, apartment hotel, motel, resort motel, apartment, apartment motel, rooming house, tourist camp, trailer camp, or condominium.
The tourist development tax shall be charged by the person receiving the consideration for the lease or rental, and it shall be collected from the lessee, tenant, or customer at the time of payment.
As defined by the Florida Department of Revenue, this is a tax that must be collected from every person that “rents, leases, or lets for consideration any living quarters or accommodations in any hotel, motel, apartment house, multiple unit structure (e.g., duplex, triplex, condominium,) rooming house, tourist or mobile home court (trailer court, R.V. camp, etc.) single family dwelling, garage apartment, beach house or cottage, cooperatively owned apartment, condominium parcel or mobile home for a term of six months or less.”