 Tourist Development
Tax |
Revenues
Tourist Development Tax
revenues are generated by overnight guests staying in
Flagler County RV parks/campgrounds, hotels, motels and
condominiums. Generally, any short-term lodging of six
months or less is subject to the three percent tax in
addition to Flagler County’s sales tax. Collections
are received by the Florida Department of Revenue and
returned on a monthly basis to the County for use. The
County places this revenue in a special Tourist Development
fund.
Tourist Development Tax
The tax district includes
the entire geographic area of the political subdivision of
the State of Florida known as Flagler County, Florida. The
Tourist Development Tax is applicable to the entire area of
Flagler County, including all of the incorporated
municipalities.
Use of Revenues
Florida law outlines the
proper use of Tourist Development tax funds. The County
Commission has determined that its funds will be allocated
according to the following percentages:
Fund 109 Capital
Projects (30%)
– Funding can be used to acquire, construct, extend,
enlarge, remodel, repair, improve, maintain, operate or
promote convention centers, sports stadiums, coliseums,
auditoriums, or museums that are publicly owned and operated
or owned and operated by not for profit organizations and
open to the public.
Fund 110
Promotional Activities (55%)
– Funding can be used to promote and advertise festivals,
programs or special events to attract tourism into Flagler
County. Methods of promotion can include multi-media,
newspaper, magazine, billboard, radio or television
advertisements and signage. Some entertainment costs, for
applied events, are also eligible from this category.
Funding is also available for convention bureaus,
tourist
bureaus,
tourist information centers, news bureaus and
county agencies or by contract with chambers of commerce or,
similar associations for conducting tourist promotion.
Fund 111 Beach
Restoration (15%)
– Funding can be used to finance beach park facilities or
beach improvement, maintenance, renourishment, restoration,
and erosion control, including shoreline protection,
enhancement and cleanup.
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