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1 OR 2 PERCENT TAX Section 125.0104(3)(c), Florida Statutes Brief Overview This tourist development tax may be levied by the county's governing body at a rate of 1 or 2 percent on the total consideration charged for transient rental transactions. The tax shall be levied pursuant
to an ordinance containing the enacted county tourist development plan. The ordinance must be approved in a countywide referendum election or by a majority of voters in the subcounty special tax district affected by
the tax. Generally, the revenues may be used for capital construction of tourist-related facilities, tourist promotion, and beach and shoreline maintenance. Local Governments Eligible to Levy
All counties are eligible to levy the tax. Forty-two counties are levying this tax as of June 1, 1998. All of those counties are levying at the maximum rate of 2 percent. Inquiries regarding
the Department's estimation of these proceeds should be addressed to the Office of Research and Analysis at (850) 488-2900 or Suncom 278-2900. For more information GO TO - http//fcn.state.fl.us/acir |
