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Task force discusses bed tax distribution and limits on city‑level tourist levies

New Smyrna Beach Economic Development Task Force · May 20, 2025
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Summary

Members reviewed how Volusia County administers the bed/tourist tax and learned that the city does not directly collect the revenue; staff said any city‑specific tourist tax would require a voter referendum.

Task force members asked whether the city can impose a city‑level tourist or bed tax separate from the county's system and what revenue the city receives from the current bed tax.

Staff explained Volusia County administers the bed tax and divides advertising authority among subregions; the city itself does not collect a citywide bed tax. "It would have to be voted on by the citizens," Samantha said when asked whether the city could put a tourist tax on the ballot; she noted referendum deadlines and the need to vet proposals with businesses and the supervisor of elections.

Members noted the county attempted a countywide 0.5¢ sales tax increase in the past and that a city‑level proposal would require significant vetting and business support. Staff offered to invite Debbie Mills from the advertising authority to present data on tourism tax distribution and local economic impact at a future meeting.