Bill > S0454

This bill modifies Florida's existing tourist development tax law by removing a requirement that 40% of tourist development tax revenues must be spent specifically on promoting and advertising tourism. The bill maintains the existing provisions allowing counties to use tourist development tax revenues for various purposes, including constructing and maintaining public facilities like convention centers, sports stadiums, aquariums, museums, and beach improvements, as well as promoting tourism and funding tourist bureaus. The key change eliminates the previous mandate that a significant portion of these tax revenues be directed exclusively to tourism promotion. The bill would take effect on July 1, 2026, giving counties more flexibility in how they allocate tourist development tax funds while still maintaining the overall framework for using these revenues to support tourism-related infrastructure and marketing efforts.

https://www.flsenate.gov/Session/Bill/2026/454