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2001 Report on Florida's Tourist-Related Taxes

2001 Report on Florida's Tourist-Related Taxes

Summary

Description of Taxes
  Table 1

History of Taxes
  Table 2

Participating Counties
  Table 3 - Schedule of Taxes and Rates by County
  Figure 1 - Map of Tourist-Related Tax Levy Areas

Regional Breakdown of Participating Counties
  Figure 2 - Map of Regional Collections

Tourism Tax Revenue Expenditures by County
  Sample letter to County and Municipal fiscal Officers
  County Tourist Development Tax Update

Bonding of Tourist Development Tax Revenues
  Table 4 - Revenue Questionnaire

Overview of Florida Sales Taxes Related to Tourism and Recreation
  Table 5 - County Comparisions of Tourist-Related Sales Taxes
  Table 6 - Listing of Tourism and Recreation Kind Codes

Appendices
  Appendix A: Tourism Taxes in Other States
  Appendix B: Professional Sports Facility Financing
  Appendix C: Attorney General Opinions and Court Cases Related to Tourism Tax Laws
  Appendix D: Statutes
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