Florida Legislative Committee On Intergovernmental Relations Releases Local Option Tourist Tax Utilization Study
Dec 30, 2009
The Florida Legislative Committee on Intergovernmental Relations (“LCIR”) recently released a report detailing how Florida counties are using local option tourist taxes. To view a copy of the December 2009 issue brief entitled “Utilization of Local Option Tourist Taxes by Florida Counties in Fiscal Year 2009-2010,” click here.
Local option tourist taxes are significant revenue sources to Florida’s local governments and represent important funding mechanisms for a variety of tourism-related expenditures such as beach and shoreline maintenance, convention center and professional sports franchise facility construction and tourism promotion. The current utilization of existing taxing authority is of continuing interest to state lawmakers and local officials alike, particularly in the context of recurring discussions of state and local economic development. The report provides a review of existing taxing authority for local option tourist taxes levied on transient rental transactions that are available to Florida’s county governments and offers estimates of realized and unrealized tax revenues for the local fiscal year ending September 30, 2010.
A total of nine local option tourist taxes are currently authorized by Florida law and can be grouped into one of three categories: Tourist Development Taxes, Tourist Impact Taxes, or Convention Development Taxes.
Note: The LCIR is a legislative entity that facilitates intergovernmental policy and practice development. To read more about the LCIR, click here. All LCIR reports, newsletter, surveys, presentations and data published during 2009, including a recent school district survey, can be accessed through the hyperlinks below.
- Utilization of Local Option Tourist Taxes by Florida Counties in Fiscal Year 2009-10, December 2009
- Review of Federal Funding to Florida in Fiscal Year 2008, November 2009
- Utilization of Local Option Sales Taxes by Florida Counties in Fiscal Year 2009-10, November 2009
- Utilization of Local Option Fuel Taxes by Florida Counties in Fiscal Year 2009-10, November 2009
- Salaries of Elected County Constitutional Officers and School District Officials for Fiscal Year 2009-10, September 2009
- 2009 Local Government Financial Information Handbook, August 2009
- 2009 Legislative Summary, August 2009
- Local Government Solid Waste Management Survey, June 2009
- Historical Changes in County Government Revenues: 1978-79 to 2005-06, May 2009
- Review and Consideration of Consolidation Models for Florida’s Local Governments, March 2009
- Local Government Grant Expenditures Associated with the High Intensity Drug Trafficking Area (HIDTA) Designation, March 2009
- Federal Grants to Florida’s Local Governments, February 2009
- 2008 Intergovernmental Impact Report (Mandates and Measures Affecting Local Government Fiscal Capacity), February 2009
- Volume 4, Issue 12
- Volume 4, Issue 11
- Volume 4, Issue 10
- Volume 4, Issue 9
- Volume 4, Issue 8
- Volume 4, Issue 7
- Volume 4, Issue 6
- Volume 4, Issue 5
- Volume 4, Issue 4
- Volume 4, Issue 3
- Volume 4, Issue 2
- Volume 4, Issue 1
- Local Complete Count Committees, November 2009
- Transparency Florida – School District Survey, October 2009
- Alternative Service Delivery Arrangements – County Survey, August 2009
- Commission on Ethics and Public Trust, July 2009
- Alternative Service Delivery Arrangements – City Survey, July 2009
- Voluntary Pre-Kindergarten Education Program , July 2009
- Service Delivery Arrangements Issues Survey of Regional Planning Council Executive Directors, April 2009
- Local Government Solid Waste Disposal, Processing, and Recycling, February 2009
- Red Light Cameras / Traffic Control Photographic System Enforcement, February 2009
- Association of Government Accountants: Tallahassee Chapter, September 2009
- Florida Government Finance Officers Association’s: Fiscal Survivors Seminar, August 2009
- Florida League of Cities’ Annual Conference: Review and Consideration of Consolidation Models for Florida’s Local Governments: Interim Project Update, August 2009
- Florida League of Cities’ Annual Conference: Update to the Legislative Policy Committee on Intergovernmental Relations, August 2009
- Florida League of Cities’ Annual Conference: Update to the Legislative Policy Committee on Intergovernmental Relations, August 2009
- Boynton Beach Workshop: The American Recovery and Reinvestment Act of 2009, August 2009
- Boynton Beach Workshop: The American Recovery and Reinvestment Act of 2009, August 2009
- Jacksonville Small Business Seminar: The Ways Stimulus Funding Benefits Individuals, August 2009
- Jacksonville Small Business Seminar: The Ways Stimulus Funding Benefits Individuals, August 2009
- Florida Government Finance Officers Association’s Annual Conference, June 2009
- Florida City and County Management Association’s Annual Conference, May 2009
- Town Hall Meetings: The American Recovery and Reinvestment Act of 2009, May/June 2009
- Town Hall Meetings: The American Recovery and Reinvestment Act of 2009, May/June 2009
- Town Hall Meeting: The American Recovery and Reinvestment Act of 2009, May 2009
- Florida LCIR – Staff Briefing on Recent Federal Activities in Washington, D.C., February 2009
- Florida Government Finance Officers Association’s: Fiscal Survivors Seminar, February 2009
Additional Florida Revenue and Tax Data
- Ad Valorem Tax Profiles
- Counties: CY 1996-2008, April 2009
- Municipalities: CY 1995-2008, May 2009
- School Districts: CY 1997-2008, April 2009
- Alcoholic Beverage License Tax
- Local Gov’t Distributions SFY 1995-2008, April 2009
- Charter Counties
- List and Effective Year, March 2009
- County Fuel Tax
- County Distributions: SFY 1987-2008, April 2009
- County Revenue Sharing Program
- County Distributions: SFY 1987-2008, April 2009
- Discretionary Surtax on Documents
- County Distributions: SFY 1987-2008, April 2009
- Federal Grant Expenditures to Florida
- Fuel Tax Rates
- Federal, State, and Local Fuel Tax Rates by County: 2009, February 2009
- Gross Receipts Tax on Utilities
- Statewide Net Collections: SFY 1977-2010, April 2009
- Insurance License Tax
- County Distributions: SFY 1996-2009, July 2009
- Insurance Premium Tax
- Statewide Distributions: CY 1982-2007, May 2009
- Local Government Financial Reporting Requirements
- Local Government Half-cent Sales Tax Program
- Local Option Fuel Taxes
- County Distributions: SFY 1987-2008, April 2009
- Realized and Unrealized Revenues by County: LFY 2010, November 2009
- Local Option Sales Taxes
- County Distributions: SFY 1987-2008, April 2009
- County Tax Rates: CY 2009, July 2009
- Summary of Impositions, Expirations, Extensions, Rate Changes, and Repeals, July 2009
- Realized and Unrealized Revenues by County: LFY 2010, November 2009
- Local Option Tax Receipts
- Tax Receipts by County: SFY 1987-2008, April 2009
- Local Option Tourist Taxes
- County Tax Rates: CY 2009, July 2009
- Summary of Impositions, Expirations, Rate Changes, and Repeals, July 2009
- Mobile Home License Tax
- Local Gov’t Distributions: SFY 1994-2008, April 2009
- Municipal Revenue Sharing Program
- Municipal Distributions by County: SFY 1987-2008, April 2009
- Oil, Gas, and Sulfur Production Tax
- County Distributions: SFY 1987-2008, April 2009
- Phosphate Rock Severance Tax
- County Distributions: SFY 1987-2008, April 2009
- Population Estimates Used for Revenue-Sharing Purposes – Executive Office of the Governor
- Population Intercensal Estimates – Bureau of Economic and Business Research, University of Florida
- Florida Counties – Countywide, Unincorporated, and Incorporated Totals: 1972-2009, November 2009
- Florida Municipalities: 1979-2009, November 2009
- Salaries of Florida’s Elected County Constitutional Officers and School District Officials
- Finalized Salaries by County: FY 1985-86 to 2009-10, October 2009
- Salaries of Florida’s Elected State Officials, Full-Time Commission Members, and Designated Employees
- Salaries of Florida’s State Legislators
- Annual Salaries: FYs 1985-86 to 2009-10, August 2009
- Sales Tax Collections and Distributions
- Sales Tax Return Data
- Commissioner Cyndi Stevenson, Saint Johns County
- Commissioner Michael McLean, Seminole County
- Mayor Fred Costello, City of Ormond Beach (Volusia County)
- Councilman Herbert Polson, City of Saint Petersburg (Pinellas County)
- Secretary Tom Pelham, Florida Department of Community Affairs
- Bill Montford, Chief Executive Officer, Florida Association of District School Superintendents
- Lisa Saliba, Policy Coordinator, Governor’s Office of Policy and Budget
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