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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); The Panama City license fee (for all properties located in the city limits of Panama City). 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

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Department of Inspector General

Established by charter of the Bay County Clerk of Court & Comptroller, the mission of the Department of Inspector General (IG) is to promote accountability and integrity in government and preserve the public trust by providing independent and objective audits, investigations, and consultations designed to add value and improve the Bay County Board of County Commissioners and Clerk of Court & Comptroller’s operations.

The Clerk of the Court & Comptroller of Bay County, an elected official, derives authority and responsibilities from constitutional and statutory provisions. The Clerk of Court & Comptroller established the Department of Inspector General to fulfill the audit and investigative responsibilities of the agency. To provide for the highest degree of independence, staff report to the Inspector General who reports functionally and administratively to the Clerk of Court & Comptroller who is independent of the Board of County Commissioners and County Manager. The Department has no direct responsibility or authority over any area subject to its audits and investigations and is organizationally independent from departments within the Clerk’s office.  

Services Provided:

The Department of Inspector General does not have the authority to audit or investigate the following entities or individuals in Bay County:

  • 14th Judicial Circuit
  • State Attorney’s Office
  • Private attorneys
  • Bay County’s Sheriff
  • Bay County’s Tax Collector
  • Bay County’s Property Appraiser
  • Bay County’s Supervisor of Elections

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