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June 4, 2019
Question

A Resort Hotel charges State Tax-7%, County Occupancy tax-6% & a County assesment-1%. When I calculate sales tax, can I include all 3 = 14%

  • June 4, 2019
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The Omni Resort at Championsgate in Orlando charges State tax = 7% + County Occupancy tax = 6% & Osceola County assessment = 1% on a daily basis.  If I am calculating my sales tax total to evaluate whether to deduct sales tax, can I include all 3 of these taxes which result in 14% tax total

1 reply

June 4, 2019

You can only deduct the amount attributable to the state and local general sales tax rate, in this case 7%. 

The "general sales tax rate" is uniform rate charged on all taxable goods & service sold at retail in the local taxing authorities jurisdiction

Targeted or special taxes (e.g. occupancy taxes, gasoline taxes) are not general sales taxes and not deductible.