FY 2013 Proposed Budget Book - Home | Orange County Gov FL

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Local Option Tourist Development Tax
On authority granted by the state legislature, Orange
County has elected to levy a 6% tax on most rents, leases
or lets, and living accommodations in hotels, motels,
apartments, houses, and mobile home parks which have
been contracted for periods of six (6) months or less. In
FY 1991-92, Orange County assumed responsibility for
enforcement of this tax and collection of the revenue.
This service was previously performed by the Florida
Department of Revenue, which assessed a 1%
administrative charge on the proceeds. The switch to
local enforcement and collection by the Orange County
Comptroller has eliminated the one-month delay in
receiving funds, reduced administration cost, and
increased compliance and collection levels.
Millions
200
150
100
50
0
Revenue Comparison
FY 2010-11
Prior Year
Actual
FY 2011-12
Budget
3/31/12
FY 2012-13
Proposed
Budget
The first four cents of the 6% Tourist Development Tax are for priority tourism related expenses in the Tourist
Development Plan prepared by the Tourist Development Council and approved by the Board of County
Commissioners. The fifth cent is for convention and sports debt and is currently allocated to Convention Center
construction debt. The sixth cent is for sports debt and tourism promotion.
Tourist Development Tax revenue is expected to improve for FY 2011-12 and to continue improving for
FY 2012-13. Revenue for the 6% Tourist Development Tax is budgeted at $171,860,213 for FY 2012-13.
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Public Service Tax
Florida Statutes 166.231 authorizes municipalities and
charter counties, such as Orange County, to levy a public
service tax.
The Board of County Commissioners approved this tax in
1991. As of October 1991, the tax was levied on purchases
of electricity, fuel oil, metered or bottled gas (natural
liquefied petroleum gas or manufactured), water service,
and telecommunication services. The 1993 State
Legislature approved an exemption of the tax on fuel oil
and gas for agricultural purposes, resulting in recurring
savings for agricultural businesses. The 2000 State
Legislature enacted law changing the way communications
services were taxed. The Communications Services Tax revenue is discussed separately below.
Millions
100
75
50
25
0
Revenue Comparison
FY 2010-11
Prior Year
Actual
FY 2011-12
Budget
3/31/12
FY 2012-13
Proposed
Budget
Public Service Tax revenue (excluding the Communications Services Tax) was budgeted at $66,054,000 in
FY 2011-12. For FY 2012-13, this revenue is budgeted at $67,044,809.
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Budget in Brief Section 1 - pg. 25