6. My property is used by friends and relatives at times during the year. Am I required to collect the Tourist Development Tax from them?
If you collect rent from them, or accept any other compensation in lieu of rent (even if no rent is charged, but they pay you the fee to have the unit cleaned upon checkout), you are required to collect and remit Tourist Development Tax based upon the rent plus fee(s) paid or upon the fair market value of the consideration received. If compensation (including cleaning fees or any other required, non-refundable fees) is not received nor expected from your friends or relatives at all, you should be sure to document that in your records in case of audit.