Form 199, the Tourist Development Tax (TDT) - Application for Refund, is the form the Palm Beach County Tax Collector uses to take requests for a refund of Tourist Development Tax that was overpaid or paid in error. You use it with your supporting documentation, and the refund check goes to the original payee. On this page you can fill out the form online on FillingPDF and download or print the completed PDF; the official PDF is published by the Palm Beach County Tax Collector.
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What is 199?
Form 199, Tourist Development Tax (TDT) - Application for Refund, is the Palm Beach County Tax Collector's form for asking the office to refund Tourist Development Tax (TDT) that was paid by mistake or in excess of what was owed.
The form is printed as PBCTC Form 199, revision 10/18/2024, on the letterhead of the Tax Collector's office at 301 North Olive Avenue, West Palm Beach, FL 33401. It asks for the tourist tax account number, the reporting period the refund relates to, the amount of refund requested, the reason (Overpayment or Payment was made in error) and a written explanation.
A second block collects the name, mailing address, location address, telephone number and email of the original payee, because the form states that this information is used to mail the refund check to the original payee. The applicant then prints a name and title, signs and dates the form.
The form says that Florida Statutes require an application for refund to be supported by appropriate documentation that substantiates the validity of the claim. A box at the bottom marked "Internal Tax Collector Use Only" records the refund amount, date received, approver and date sent; the applicant does not complete it.
Form 199 covers TDT refunds only. It is not a form for other taxes collected by the same office.
Who needs to file 199?
Anyone who paid Tourist Development Tax to the Palm Beach County Tax Collector and believes the payment was an overpayment, or was made in error, uses Form 199 to ask for the money back. The form is tied to a tourist tax account number and a reporting period, so the applicant is normally the account holder who made the payment.
Points the form itself makes:
- The refund check is mailed to the original payee, so the payee's name and address must be given on the form.
- A refund claim must be backed by documentation. If a payment was passed on to a tenant, the form lists refund payments issued to the tenant and proof of reservation cancellation among the examples of support.
- The three-year limit described under When to file applies to every claim.
The form has a line for a printed name and title next to the signature, so the person signing states the capacity in which they sign. It does not describe who may sign for a business or for another person, and it does not say that anyone is exempt from using it. If your question is about a tax other than TDT, this form does not apply.
When to file 199
File Form 199 within the three-year statute of limitation on refunds, which runs from the date the tax was paid to the Tax Collector's Office. The form cites Florida Statutes 95.091(3), 212.12(6) and 213.255 for this rule.
Because the period is counted from the payment date, check the date of each payment you want refunded before you apply. A claim for a payment older than three years falls outside the period the form states.
The form sets no other deadline and prints no processing time. It says that, after review, the TDT Department may contact you for further documentation if warranted, so keep the supporting records available after you submit.
Documents you need
- Documentation that supports the refund and proves the claim is valid: the form says it MUST be provided with the application.
- Proof of the error, as an example of acceptable support when the reason is Payment was made in error.
- Refund payments issued to the tenant, where tax was refunded to the tenant.
- Proof of reservation cancellation, where a cancelled reservation is the basis for the refund.
- Lease changes, where a change to the lease is the basis for the refund.
- Canceled checks and/or bank statements as proof of a refund issued to the tenant.
- Any further documentation the TDT Department requests after it reviews the application, if it contacts you.
How to fill out 199
Enter the tourist tax account number
In the first line, write your Tourist Tax Account Number exactly as it appears on your TDT account.
State the reporting period
On the Reporting Period for Refund line, enter the period the refund relates to. Check that the payment date is within three years.
Enter the refund amount requested
On the Amount of Refund Requested line, write the dollar amount you are asking to have refunded.
Select the reason for the refund
Under Reason for Refund, mark either Overpayment or Payment was made in error, whichever describes your claim.
Write the explanation
Use the Explanation lines to describe what happened and how the refund amount was figured. Keep it consistent with the documents you attach.
Name the original payee
Enter the Name of Original Payee and the Mailing Address; the form says this information is used to mail the refund check.
Add location address and contacts
Enter the Location Address only if it differs from the mailing address, then the Telephone Number and Email where the TDT Department can reach you.
Print your name and title
Fill in the Print Name and Title fields for the person signing the application.
Sign and date the form
Sign on the Signature line and enter the Date. Leave the Internal Tax Collector Use Only box blank.
Review, download and assemble the package
Check each entry, then download or print the completed PDF from FillingPDF. Gather your supporting documents and submit them through one of the channels described under How to submit.
How to submit 199
Submit Form 199 with all supporting documentation by email or by mail. The form prints both options and says to mark the submission ATTN: TDT Refund.
- Email: send the application and documents to [email protected] with "ATTN: TDT Refund".
- Mail: Tax Collector, Palm Beach County, ATTN: TDT Refund, P.O. Box 3715, West Palm Beach, FL 33402-3715.
The form's header also lists the Tax Collector's office at 301 North Olive Avenue, West Palm Beach, FL 33401, phone (561) 355-2264, fax (561) 355-4123 and the website www.pbctax.gov. It does not name the phone, fax or street address as channels for sending the application, so use them only for questions, not as a place to file unless the office tells you otherwise.
The form states that the refund check is mailed to the original payee at the address given on the form. No fee is mentioned on the form. FillingPDF lets you fill out and download the PDF; submission follows the channels above.
Common mistakes to avoid
- Submitting the application without supporting documentation; the form says documentation to support the refund must be provided.
- Applying for a payment made more than three years before the claim; the limit runs from the date the tax was paid to the Tax Collector's Office.
- Leaving out the reporting period or the amount of refund requested, so the claim cannot be matched to a payment.
- Skipping the Explanation lines instead of describing the overpayment or the error in your own words.
- Leaving the Original Payee block incomplete, even though the refund check is mailed to the original payee.
- Sending the package without "ATTN: TDT Refund" on the email or the envelope.
- Submitting the form unsigned, or without the printed name and title beside the signature.
- Writing in the Internal Tax Collector Use Only box, which the Tax Collector completes.
Frequently asked questions
What is Form 199 used for?
Form 199 is the Palm Beach County Tax Collector's Tourist Development Tax (TDT) - Application for Refund. You use it to request a refund of TDT that was an overpayment or was paid in error, together with documentation that supports the claim.
Is there a deadline to apply for a TDT refund in Palm Beach County?
Yes. The form states a three-year statute of limitation on refunds, counted from the date the tax was paid to the Tax Collector's Office, and cites Florida Statutes 95.091(3), 212.12(6) and 213.255. Claims for older payments fall outside that period.
What documents do I need to attach to Form 199?
Documentation that supports the refund is required. The form's examples include proof of the error, refund payments issued to the tenant, proof of reservation cancellation, lease changes, and canceled checks or bank statements showing a refund to the tenant. The TDT Department may ask for more.
Where do I send the TDT application for refund?
Email it to [email protected] with "ATTN: TDT Refund", or mail it to Tax Collector, Palm Beach County, ATTN: TDT Refund, P.O. Box 3715, West Palm Beach, FL 33402-3715. Include all supporting documentation with either method.
Who receives the refund check?
The original payee. The form says the payee information you enter, including name and mailing address, is used to mail the refund check to the original payee, so make sure it is complete and current.
Can I fill out Form 199 online?
You can fill out the PDF online on FillingPDF and download or print it. FillingPDF is an independent service, is not affiliated with the Palm Beach County Tax Collector and does not file the application; you submit it by email or mail.
How long does a TDT refund take?
The form gives no processing time. It says only that, after review, the TDT Department may contact you for further documentation if warranted. For the status of a claim, contact the Tax Collector's office at (561) 355-2264.
Is Form 199 for Palm Beach County property tax?
No. Form 199 is limited to Tourist Development Tax refunds, and it is not a property tax form. It is published by the Palm Beach County Tax Collector, whose website is www.pbctax.gov.
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