Tourist Development/Resort Tax

The Tourist Development Tax, also referred to as a Resort Tax, was enacted in 1978 levying a 2 percent tax on short term rentals of living accommodations for six months or less. On April 24, 2003, the Volusia County Council adopted Ordinance 2003-07 raising the tax to 3 percent effective July 1, 2003, rentals. Revenue from these funds are pledged to secure and liquidate revenue bonds for the acquisition, construction, extension, enlargement, remodeling, repair, improvement, maintenance, operation or promotion of one or more publicly owned and operated convention centers, sports stadiums, sports arenas, coliseums or auditoriums within Volusia County.

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