In 1984 a "special taxing district" was formed to levy the Convention Development Tax within the Halifax Advertising Tax District. In 1987 a "special levy for outside the above special taxing district" was enacted for the Southeast Volusia Advertising Authority. That same year a sub-county levy was enacted for the West Volusia Advertising Authority.
The Convention Development Taxes were levied for the taxable privilege of leasing or letting of short term rentals and is to be used for the following purposes: (a) To promote and advertise tourism; (b) to fund conventions bureaus, tourist bureaus, tourist information centers, and news bureaus. The rate for these taxes is 3 percent.
