Nassau County began collection of the Amelia Island Tourist Development Tax, also known as “bed tax”, effective January 1, 1989 pursuant to Nassau County Ordinance 88-31 and increased to the current rate of 5% effective July 1, 2018 under Nassau County Ordinance 2018-16.
The Amelia Island Tourist Development Tax applies to any living quarters or accommodations, including but not limited to, hotels, motels, apartment buildings, single or multifamily dwellings, mobile home parks, recreational vehicle parks, condominiums, cottages, and boats permanently affixed to a dock and not operated on the water by the tenant. Any person who rents or leases any transient accommodations for a period of 6 months or less is responsible for collecting and remitting the tax.
Sales and Use Tax of 7% must also be collected and remitted to the Florida Department of Revenue.
Create an account on TouristExpress. You will receive an email confirmation and must click on the link in the email to complete registration. Log into your TouristExpress user account. Click the link to “Add Account”. Answer “NO” when asked if you have a tourist account for Nassau County. Answer “YES” to create a new tourist tax account application. Complete the online application information and submit to create your tourist tax account. Your account application will be reviewed and you will receive the account approval by email.
Participants may be required to obtain a Sales Tax Identification Number from the Florida Department of Revenue. For information on Sales and Use Tax and the application for a Sales Tax Identification Number please visit the Department of Revenue's website or call the Jacksonville branch of the Florida Department of Revenue at 904-359-6070.
If your rental is located within the City of Fernandina Beach you must obtain a Resort Rental Dwelling Permit. For more information please visit the Fernandina Beach City’s website or call the City of Fernandina Beach at 904-310-3146.
The tourist development tax is due to the Tax Collector's office monthly. It is due on the 1st day of the month following the reporting period and becomes delinquent if not paid or postmarked by the 20th day of the month following the reporting period. A return must be submitted even if no taxes were collected for the month.
A collection allowance of 2.5% of the first $ 1,200.00 of tax due, or a maximum of $ 30.00, may be deducted if the return is paid or postmarked by the 20th day of the month following the reporting period.
File and pay your Tourist Development Tax online. https://nassau.county-taxes.com/tourist
Any person exempt under the provisions of Chapter 212, Florida Statutes and holds a valid certificate of exemption issued by the Florida Department of Revenue.
Anyone who has signed a bona fide written lease for six months +1 Day is exempt from Tourist Development Tax. If there is not a written agreement, the owner is required to collect and remit the Tourist Development Tax for the first six months. The seventh month and every month therafter will be exempt provided the renter continuously resides at the same location.
If payment is not submitted by the 20th of the month following the reporting period, the collection allowance is forfeited. In addition, penalty and interest are assessed. The penalty is 10% of the tax due for each month or fraction of a month that the return is delinquent. The penalty is a minimum of $50.00 up to a maximum of 50% of the tax due. The interest rate is variable and is updated bi-annually by the Florida Department of Revenue. For assistance calculating delinquent penalties and interest, please contact our office by email to taxes@nassautaxes.com or by phone (904) 491-7420.
After filing and paying your final return notify the Tax Collector's office in writing that the property will no longer be rented on a short term basis. You can email our office at taxes@nassautaxes.com.
If you suspect a person or business is evading the Tourist Development Tax, you may report this information anonymously by calling our Tourist Tax Department at (904)-491-7420 or by written correspondence to:
Please provide as much detailed information as possible. You may also submit tips via our email tips@nassautaxes.com. Please note that emails are considered a public record and are subject to disclosure.
At this time, the online platforms do not remit Tourist Tax to the Nassau County Tax Collector. You are responsible for the collection and remittance of the 5% Tourist Development Tax.
Contact our office as soon as possible. We will work with you to bring your property into compliance. Email our tax department at taxes@nassautaxes.com or call us at 904-491-7420.
In most cases, the Rental agent has their own account and will submit your tourist tax on a consolidated tax return that includes the rental properties of all of their clients. However, you should be aware that you, as the property owner, are ultimately responsible for the required tax to be paid. Any failure by your rental agent to pay the tax could result in penalties being applied against your property.
If you also rent the property yourself, you are required to collect and remit taxes under your own account.
If you collect rent from them or accept any other form of compensation in lieu of rent you will be required to remit tourist development tax based upon the amount of rent paid, or upon the fair market value of the compensation received in lieu of rent.
Tax is due on fees that are charged as a mandatory cost to rent the property such as cleaning fees, pet fees, early check-in/check-out fees, etc.
