A SCENARIO-BASED APPROACH TO POTENTIAL TAX IMPACT OF TIMESHARE USAGE IN A COASTAL ECONOMY

Lodging taxes have become ubiquitous, but local jurisdictions are sensitive to the idea that new taxes might not be perfectly exportable. As timeshares have increased in number, the concern faced by local jurisdictions in exacting taxes from this lodging form has increased. This paper seeks to develop and explain a methodology used by one local jurisdiction to understand the possible impact of imposing a per night fee of $5 for non-owners of timeshare facilities in the unincorporated areas of the respective jurisdiction. Recommendations are made for further research into this important public policy issue.