At the October 2, 2018 TDC meeting, the Council approved a recommendation to the BCC to
consider implementation of the High Tourism Impact County Optional Tax.
The TDC will seek certification from the Department of Revenue that Walton County is eligible to implement the High Tourism Impact County Optional Tax (bed tax).
This is a potential implementation of an additional one cent tourist development tax, specifically,
the optional once cent levy that may be available forhigh tourism impact counties.
Florida Statutes set forth allowable levies of tourist development taxes. As of the date of this memorandum, Walton County currently levies four of the possible six cents that are authorized by Walton County Board of County Commissioners
1.
In addition to any other tax which is imposed pursuant to this section, a high tourism impact county may impose an additional 1 percent tax on the exercise of the privilege described in paragraph (a) by extraordinary vote of the governing board of the county. The tax revenues received pursuant to this paragraph shall be used for one or more of the authorized uses pursuant to subsection (5). 2. A county is considered to be a high tourism impact county after the Department of Revenue has certified to such county that the sales subject to the tax levied pursuant to this section exceeded $600 million during the previous calendar year, or were at
least 18 percent of the county's total taxable sales under Chapter 212 where the sales subject
to the tax levied pursuant to this section were a minimum of $200 million, except that no
county authorized to levy a convention development tax pursuant to s. 212.0305 shall be
considered a high tourism impact county. Once a county qualifies as a high tourism impact
county, it shall retain this designation for the period the tax is levied pursuant to this
paragraph.
2.
The provisions of paragraphs (4)(a) (d) shall not apply to the adoption of the additional tax authorized in this paragraph. The effective date of the levy and imposition of the tax
authorized under this paragraph shall be the first day of the second month following approval
of the ordinance by the governing board or the first day of any subsequent month as may be
specified in the ordinance. A certified copy of such ordinance shall be furnished by the county
to the Department of Revenue within 10 days after approval of such ordinance.
The revenue generated may be used for any purpose lawfully allowed by Florida Statute, and
would have the same potential uses as current tourist development tax revenue. No specific limitation is imposed by Florida Statute. However, the county can choose to impose limitations on
usage within the ordinance levying the tax
To be eligible to enact the additional one percent levy as a high tourism impact county, Walton
County would need to be certified by the Florida Department of Revenue as meeting one of two
criteria. TDC Counsel Clay Adkinson has reviewed the requirements and has made the
preliminary determination that Walton County is eligible.
Based upon the information available from the Florida Department of Revenue, a request for
certification as a high tourism impact county would need to be made, and if so certified, the Board
of County Commissioners could consider adopting an ordinance by super majority vote that would
levy this tax, with or without the inclusion of provisions establishing limits on the allowable uses.
63 counties in Florida collect bed tax. 32 are collecting 5 cents or more. We collect 4 cents.
Commissioner Comander expressed support for using it for infrastructure needs but not for
marketing.
Leigh Moore spoke representing Howard Group in support of the Commissioners exploring this
and seriously considering it.
Approved unanimously to submit a request for certification to DOR
consider implementation of the High Tourism Impact County Optional Tax.
The TDC will seek certification from the Department of Revenue that Walton County is eligible to implement the High Tourism Impact County Optional Tax (bed tax).
This is a potential implementation of an additional one cent tourist development tax, specifically,
the optional once cent levy that may be available forhigh tourism impact counties.
Florida Statutes set forth allowable levies of tourist development taxes. As of the date of this memorandum, Walton County currently levies four of the possible six cents that are authorized by Walton County Board of County Commissioners
1.
In addition to any other tax which is imposed pursuant to this section, a high tourism impact county may impose an additional 1 percent tax on the exercise of the privilege described in paragraph (a) by extraordinary vote of the governing board of the county. The tax revenues received pursuant to this paragraph shall be used for one or more of the authorized uses pursuant to subsection (5). 2. A county is considered to be a high tourism impact county after the Department of Revenue has certified to such county that the sales subject to the tax levied pursuant to this section exceeded $600 million during the previous calendar year, or were at
least 18 percent of the county's total taxable sales under Chapter 212 where the sales subject
to the tax levied pursuant to this section were a minimum of $200 million, except that no
county authorized to levy a convention development tax pursuant to s. 212.0305 shall be
considered a high tourism impact county. Once a county qualifies as a high tourism impact
county, it shall retain this designation for the period the tax is levied pursuant to this
paragraph.
2.
The provisions of paragraphs (4)(a) (d) shall not apply to the adoption of the additional tax authorized in this paragraph. The effective date of the levy and imposition of the tax
authorized under this paragraph shall be the first day of the second month following approval
of the ordinance by the governing board or the first day of any subsequent month as may be
specified in the ordinance. A certified copy of such ordinance shall be furnished by the county
to the Department of Revenue within 10 days after approval of such ordinance.
The revenue generated may be used for any purpose lawfully allowed by Florida Statute, and
would have the same potential uses as current tourist development tax revenue. No specific limitation is imposed by Florida Statute. However, the county can choose to impose limitations on
usage within the ordinance levying the tax
To be eligible to enact the additional one percent levy as a high tourism impact county, Walton
County would need to be certified by the Florida Department of Revenue as meeting one of two
criteria. TDC Counsel Clay Adkinson has reviewed the requirements and has made the
preliminary determination that Walton County is eligible.
Based upon the information available from the Florida Department of Revenue, a request for
certification as a high tourism impact county would need to be made, and if so certified, the Board
of County Commissioners could consider adopting an ordinance by super majority vote that would
levy this tax, with or without the inclusion of provisions establishing limits on the allowable uses.
63 counties in Florida collect bed tax. 32 are collecting 5 cents or more. We collect 4 cents.
Commissioner Comander expressed support for using it for infrastructure needs but not for
marketing.
Leigh Moore spoke representing Howard Group in support of the Commissioners exploring this
and seriously considering it.
Approved unanimously to submit a request for certification to DOR
