The vendor is charged with collecting the tax from the purchaser and paying the tax to the state. Local sales and use taxes apply in counties and cities at the rate determined by local ordinance. The current combined state and local rate for sales and use tax varies with each locality, depending on the type of business and which taxes have been adopted by the community. Back to top Resort Communities Taxes Taxes of up to 1 percent may be imposed at the option of qualifying resort communities on the sale, use or rental of taxable goods and services within the resort community. A community qualifies if transient room capacity is greater than or equal to 66 percent of the permanent population.
Restaurant includes dinner theaters.
In counties that have adopted the tourism tax, it does not apply to sales of food from deli areas, pizza take-out counters or salad bars within a grocery store or convenience store whose primary business is the sale of fuel or food not prepared for immediate consumption. These sales are exempt from the tourism tax even if the stores have seats or stools for customers. However, if a grocery store or convenience store has a full-service restaurant, the tourism tax is due on sales in that restaurant. A tourism tax of up to 7 percent is charged on all short-term motor vehicle rentals or leases. Leases and rentals of motor vehicles that would be exempt from sales tax are also exempt from this tax.