Details matter.
Occupancy tax is collected for rentals 180 days or less. The landlord pays it, although it may be rolled up in the rent. It is a state requirement, the county cannot repeal this tax. The state will collect a tourism tax on behalf of the county. In Sumter county it is one percent. County officials can repeal or change this tax but not the state's tax.
Even if the tourism tax is repealed occupancy tax will be paid. It is 8% in Sumter County. References to sales tax or occupancy tax in this thread are 100% incorrect. The link referred to by the poster above is dangerously inaccurate.
The form you file with the state specifically includes a line for the tourism tax. It IS NOT 12% as that article states.
Last edited by Toymeister; 10-10-2020 at 07:25 PM.
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