Golf Courses Miami Florida
Is it legal to charge State and City sales tax in public parks on users fees for tennis, pool and golf?
In general , Florida has a 6% sales tax and city of Miami Beach adds another 1%. But should sales tax apply for publically owned services? Is there a difference in sales tax if city runs the golf course os opposed to city hiring a for-profit or a non-profit private operator to run golf course who pays city monthly rent for the golf course?
yes it is legal. It is a user fee for the people who use the services. Usually it is property tax funds and bonds that are used for the purchase, but there might be a lot of people actually using the facility who are not property owners in that city and none of their money was ever used to purchase the property. That is why user fees are legal.
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