Court Opinion

ID: 4800328
Source: CourtListenerOpinion
Date Created: 2021-08-21 00:06:35.335127+00
Date Added: 2024-06-11T08:10:08.867327
License: Public Domain

ON MOTION FOR REHEARING EN BANC OR CERTIFICATION
PER CURIAM.
Appellants’ Motion for Rehearing En Banc Or, In the Alternative, Requesting a Certification to the Florida Supreme Court of a Question of Great Public Interest, was filed March 15, 2013. We deny the motion for rehearing en banc, but grant the motion for certification.
We certify the following question to the Florida Supreme Court as one of great public importance:
DOES THE “LOCAL OPTION TOURIST DEVELOPMENT ACT,” CODIFIED AT SECTION 125.0104, FLORIDA STATUTES, IMPOSE A TAX ON THE TOTAL AMOUNT OF CONSIDERATION RECEIVED BY AN ONLINE TRAVEL COMPANY FROM TOURISTS WHO RESERVE ACCOMMODATIONS USING THE ON-LINE *952TRAVEL COMPANY’S WEBSITE, OR ONLY ON THE AMOUNT THE PROPERTY OWNER RECEIVES FOR THE RENTAL OF THE ACCOMMODATIONS?
BENTON, C.J., PADOVANO and THOMAS, JJ., concur.