Quote:
Originally Posted by Bill-n-Brillo
|
Those are both "sales" taxes that are collected by the state and remitted to individual counties. They do apply to hotel / motel beds and practically every other type of short term rental (less than 6 months). They make these transactions subject to sales tax at the same rate as any other "sales" transaction. The first you list is the State of Fla's 6%, the second is individual counties "discretionary" tax. Sumter Co is 1% which brings the total amount of sales tax on these taxable transactions within the county to 7%. They would be remitted to the state as a basic sales tax collection and the state (or the county the state sent their discretionary portion too) would have no way to know that these specific monies were derived from these short term rentals. If Sumter County shares "sales" tax revenue (of all types) with their "Tourist Development" agency, I do not know.
Neither of those are a "bed" tax which is levied by counties and is traditionally used for tourism development by that counties Tourist Development agency. If you look on a receipt for spending the night in almost any motel / hotel in the USofA, it will have separate line items for "sales" and "bed" taxes. These are specifically collected and remitted as a "bed" tax. I can find no evidence that Sumter Co levies that type of "bed" tax on short term rentals on houses within TV.
AGAIN ... I do not know exactly how Sumter Co funds in "Tourist Development" agency or how it shares it's collected taxes with it. My original point was that Tourist Development Agencys are typically funded by a specific "bed" tax .... Sumter Co would not appear to generate a lot of this type of revenue ..... and regardless of how it is funded, a grant from an agency that's mission is the development of tourism within the county, for entertainment in TV squares is questionable at best.