Guides › How to file Bay County tourist development tax (Panama City Beach and Mexico Beach)

How to file Bay County tourist development tax (Panama City Beach and Mexico Beach)

Last checked Oct 26, 2026 from official sources. Not tax advice.

The Bay County Tax Collector administers the 5% bed tax. Its FAQ answers whether Airbnb or Vrbo pays it: “The short answer is no.”

Are you in the taxing district?

The 5% TDT applies from the Phillips Inlet Bridge to the Hathaway Bridge south of Panama City Beach Parkway, and everywhere inside the city limits of Panama City Beach, Panama City and Mexico Beach. Check the Tax Collector’s TDT district map if you are near a boundary.

Why your Airbnb statement shows a “Bay County” tax

The Tax Collector explains that the line refers to the 1% county surtax inside the 7% state sales tax Airbnb remits to the Florida Department of Revenue. It is separate from the 5% TDT, which Bay County has no agreement with any platform to collect.

File it

1. Register a new account with the Bay County Tax Collector (Tourist Development Tax › New Account Registration).
2. File and pay monthly at baycounty.munirevs.com. Due the 1st; delinquent if not postmarked by the 20th of the following month.
3. File a return even for months with no rentals. Late zero returns get the $50 minimum penalty.
4. Quarterly filing is allowed where your history is $1,000 or less of tax a year.
5. Mistake on a past return? Email the TDT department with your account number, owner name, period, whether you over- or underpaid, and why.

Inside Panama City Beach city limits

There is also a separate 1% city business tax filed with the City of Panama City Beach, plus a city vacation rental certificate. See PCB certificate and 1% tax.

On time: keep 2.5% of the first $1,200 of tax. Late: 10% per 30 days up to 50% (minimum $50), interest, and no allowance. Records: three years.

Questions owners ask

Does Airbnb pay the Bay County 5% tourist tax?

No. The Bay County Tax Collector says it holds no agreement with any online platform; the Bay tax Airbnb shows is the 1% state surtax.

When is the Bay County TDT return due?

The 1st of the following month; it is delinquent if not postmarked by the 20th.

How do I amend a Bay County TDT return?

Email the TDT department with your account number, owner name, the period, whether you overpaid or underpaid, and a brief explanation.

Sources

• Bay County Tax Collector, TDT FAQ (checked Oct 26, 2026)
• Airbnb Help 2301, Florida occupancy tax collection (checked Oct 26, 2026)

Related

• Panama City Beach: the vacation rental certificate and the 1% city tax
• Florida tourist tax late penalties: how they add up, and how to stop them
• Florida tourist tax audits: which records to keep, and what an audit looks like
• Bay County, FL (Panama City Beach)
• Panama City Beach

How it works

1. Free checkTell us the address. We list every lodging tax, permit and deadline, and which ones Airbnb or Vrbo already pay.
2. Authorize onceSign one payment authorization for your own bank account and the county’s agent form. How it stays secure.
3. We file and payEvery return, including $0 months, filed and paid from your account to the county, with each confirmation in your file.