Alachua County v. Expedia, Inc.

I respectfully dissent because I would conclude that the plain and ordinary language of the TDT statute requires the tax to be levied on the full consideration charged by an OTC that uses the merchant model business plan.2 The statute straightforwardly provides that the “[t]ax shall be due on the consideration paid for occupancy....” § 125.0104(3)(a)2.a., Fla. Stat. (2014). Additionally, the statute directs that “[t]he tourist development tax shall be levied, imposed, and set ... at a rate of 1 percent or 2 percent of each dollar and major fraction of each dollar of the total consideration…