Westgate Resorts is a Florida based timeshare resort firm founded by David A. Siegel in 1982.The company first expanded from Central Florida to Miami and Daytona Beach, then outside the State of Florida. Today, Westgate comprises 28 resorts in the United States such as Orlando, Florida; Las Vegas, Nevada; Gatlinburg, Tennessee; Myrtle Beach, South Carolina; Park City, Utah; Williamsburg, Virginia; Miami, Florida; Branson, Missouri; Mesa, Arizona; and Tunica, Mississippi.