I have lived in Tampa for 15 years. While it is only 1-1 1/2 hours to Orlando (depending on where in Orlando you are going), we rarely ever drive over for the day. We prefer to stay there. If I were visiting from out of state, I would definitely stay in Orlando. You can drive over to Busch Gardens for the day. We have had passes to Busch Gardens forever and there is not much more than 1 day worth of things to do there. Do you want to go to Clearwater or St. Pete beach? If not, stay in Orlando and be close to Universal and Disney.
Plus, I love my town, but Tampa has lots of not so great areas with cheap places to stay. I would be VERY careful about picking a location in Tampa. The Busch Gardens area is can be seedy. You can PM me about the places in Tampa you are considering and I will tell you about the area.