Broward County v. Fairfield Resorts Inc.

To tax or not to tax — that is the question. Broward County appeals an adverse summary judgment in which the trial court declared that Fairfield Resorts, Inc., the owner, seller, and operator of timeshares, was not responsible for collection of the county-imposed tourist development tax on Fairfield’s sale of “inspection privilege packages.” It argues the trial court erred in its application of section 125.014(3), Florida Statutes (2001), and section 31 1/2— 16, County of Broward, Florida, Code Part II, chapter 31 1/2, article II, to the packages. We disagree and affirm.

Fairfield Resorts,…