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 Pasco County
 Code of Ordinances
 Chapter 102. TAXATION
 Article IV. TOURIST DEVELOPMENT TAX

Sec. 102-186, - Levy, imposition of tourist development tax; rebates.  

Latest version.

  • (a)

    There is levied and imposed throughout the incorporated and unincorporated areas of the county a tourist development tax at a rate of four percent of each whole and major fraction of each dollar of the total rental charged every person who rents, leases or lets for consideration any living quarters or accommodations in any hotel, apartment hotel, motel, resort motel, apartment, apartment motel, rooming house, mobile home park, recreational vehicle park, or condominium for a term of six months or less. When receipt of consideration is by way of property other than money, the tax shall be levied and imposed on the fair market value of such non-monetary considerations.

    (b)

    The tourist development tax shall be in addition to any other tax imposed pursuant to F.S. ch. 212 and in addition to all other taxes, fees and the considerations for the rental or lease.

    (c)

    The tourist development tax shall be charged by the person receiving the consideration for the lease or rental, and it shall be collected from the lessee, tenant or customer at the time of payment of the consideration for such lease or rental.

    (d)

    The tourist development tax shall not be levied when such person rents, leases or lets for consideration any living quarters or accommodations which are exempt according to F.S. ch. 212.

    (e)

    Rebates. Contracts executed between a hotelier operating within Pasco County and an another person or entity prior to the adoption of this section and where the overnight stay will occur after the effectiveness of the increase in tourist development tax rate pursuant to this section are not exempt from the four percent tax rate. However, where all of the following criteria are complied with, the hotelier is entitled to a rebate from Pasco County equal to the lost profits, not to exceed two percent of the room rate, to that hotelier due to the additional two percent tax increase.

    (1)

    The contract shall be for a number of rooms (block of rooms) not less than equal to 25 room nights.

    (2)

    The contract must have been executed by both parties prior to the adoption of this section.

    (3)

    The contract shall clearly state that the room rate agreed to in the contract includes all applicable taxes.

    (4)

    The room rate shall be stated in the contract and shall not include resort fees, parking/valet fees, room service, incidentals or the like, as a part of the room rate.

    (5)

    All room nights for which a rebate is sought shall have been utilized pursuant to the terms of the contract and shall have occurred after the effectiveness of the increase of the tourist development tax as evidenced by the content of the contract.

    (6)

    Proof of remittance of the four percent tourist development tax to the Florida Department of Revenue for the room nights provided for in the contract must be demonstrated to the county.

    (7)

    The overnight stay shall have occurred in Pasco County and before January 1, 2021.

(Code 1970, § 24-21; Ord. No. 90-10, § 1, 9-5-90; Ord. No. 17-29, § 2, 8-15-17)