Florida’s First District Court of Appeal: Florida’s Hotel Tax Does Not Apply to Online Travel Agencies

In a 2-1 decision upholding a lower-court ruling, the Florida First District Court of Appeal in Tallahassee said yesterday that the Tourist Development Act doesn’t apply to what a company collects from customers who reserve rooms online. The companies “are simply conduits through which consumers can compare hotels and rates and book a reservation at the chosen hotel,” the court ruled. . . click here for full article