Download Withum’s Annual Timeshare Benchmarking Study reports. These studies encompass years of historical data from over 100 timeshare resorts. Compiled by Withum’s Hospitality Services Team, the study conducts a comparative analysis of Florida timeshare associations’ financial performance, including comparisons of accounts receivable and bad debt performance, liquidity, developer involvement, assessment rates, expenses, and other metrics.
What makes these studies unique is the use of externally verified data from audits, rather than self-reported data. The metrics presented in these benchmarking reports are intended to help resorts identify potential problem areas and assist them in asking questions about differences to aid in improving resort health.
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A group of high-profile nonresident property owners has filed a constitutional challenge to New York’s recently enacted pied-à-terre surcharge (PAT Tax), creating the first major litigation test of the state’s new surcharge on certain high-value New York City residences that are not used as a primary residence. The lawsuit seeks to invalidate the tax on…
New legislation represents a significant development for both the live entertainment industry and hospitality industry. The American Music Tourism Act, signed into law October 9, 2026, establishes a federal focus on promoting travel tied to music-related experiences across the United States. The legislation directs the U.S. Department of Commerce’s National Travel and Tourism Office to…
On September 29, 2026, the New York Supreme Court, Richmond County, ruled against the New York City Department of Finance (DOF) over how it rolled out the new pied-à-terre surcharge. In O’Brien v. City of New York, the court: The City filed an appeal the same day and says the appeal automatically puts the ruling…
