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Expect the unexpected: financing the Orange County Convention Center expansion in the wake of recession and terrorism.(Tourist Development Tax)
More and more communities are using sector taxes to finance growing capital improvement programs. Sector taxes, such as those on tourism, investment income, tolls, and landing fees, among others, are less stable and predictable than sales and property taxes. In developing capital financing plans based on sector taxes, governments should always consider ways to predict and overcome unfavorable developments. Thanks to this kind of contingency planning, Orange County, Florida, was able to successfully complete a $748 million convention center expansion despite the severe financial strain on the tourism industry following the September 11 terrorist attacks.
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Source: HighBeam Research, Expect the unexpected: financing the Orange County Convention Center...